If a company exports a product at a price lower than the price it normally charges in its home market or third country markets, or at less than the production cost, it is said to be “dumping” the product. In order to discipline the anti-dumping actions of the governments against such dumping behavior, the WTO has framed the Anti-dumping Agreement. For more information on WTO Anti-dumping Agreement, visit www.wto.org.

In order to implement WTO rules on anti-dumping, the Customs Act, 1969 has incorporated adequate provisions under section 18B, 18C and 18D. Further, the NBR has issued an SRO (SRO no. 209-Law/1995/1642/Cus) delineating detailed rules and procedures for identification of dumped goods, assessment and collection of anti-dumping duties, and determination of injury.

Bangladesh Tariff Commission has been nominated as the Designated Authority for this purpose (SRO no. 210-Law/1995/1643/Cus).