Committee on Anti-Dumping Practices - Informal Group on Anti-Circumvention - Compilation of Comments Submitted by Various Members on the Bundling Issue - Note by the Secretariat

World Trade Organization G/ADP/IG/W/53 12 March 2008 (08-1119) Committee on Anti-Dumping Practices Informal Group on Anti-Circumvention COMPILATION OF COMMENTS SUBMITTED BY VARIOUS MEMBERS ON THE "BUNDLING" ISSUE Note by the Secretariat At its last meeting, the Informal Group on Anti-Circumvention directed the Secretariat to produce a brief memo describing the comments submitted by various Members on the so-called "bundling" issue which New Zealand submitted in document G/ADP/IG/W/52 to the meeting of the Informal Group held on 24 April 2007. In the document, New Zealand describes a fictitious example where reference price duties and price undertakings is being avoided by "bundling" of an invoice – i.e. overstating the transaction price (value for duty) on the goods that are subject to the anti-dumping measure and understating by the corresponding amount the transaction price for another line of goods on the invoice that an exporter is supplying t