marketing costs for the product

selling, general and administrative costs | selling, general and administrative expenses | SG&A costs [Abbr.] | SGA expenses [Abbr.]

distribution costs | marketing costs | selling expenses

selling, general and administrative expense

higher costs of marketing the products

product transaction | product sale transaction

amounts derived from the sale of products after deduction of sales rebates

selling expenses | selling costs

Ordinance of 9 June 2006 on Support for the Promotion of Sales of Agricultural Products | Agricultural Sales Promotion Ordinance [ ASPO ]

3. When there are no or insufficient sales of the like product in the ordinary course of trade, or where, because of the particular market situation, such sales do not permit a proper comparison, the normal value of the like product shall be calculated on the basis of the cost of production in the country of origin plus a reasonable amount for selling, general and administrative costs and for profits, or on the basis of the export prices, in the ordinary course of trade, to an appropriate third country, provided that those prices are representative.

4. Sales of the like product in the domestic market of the exporting country, or export sales to a third country, at prices below unit production costs (fixed and variable) plus selling, general and administrative costs may be treated as not being in the ordinary course of trade by reason of price, and may be disregarded in determining the normal value, only if it is determined that such sales are made within an extended period in substantial quantities, and are at prices which do not provide for the recovery of all costs within a reasonable period of time.

6. The amounts for selling, for general and administrative costs and for profits shall be based on actual data pertaining to production and sales, in the ordinary course of trade, of the like product by the exporter or producer under investigation.

For non-comparable types the normal value could be constructed in accordance with Article 2(3) of the basic Regulation by adding to the manufacturing cost, adjusted where necessary, a reasonable percentage for domestic selling, general and administrative expenses and a reasonable margin for domestic profit. The selling, general and administrative expenses and the profit were based on actual data pertaining to production and sales, in the ordinary course of trade, for the like product, by the producer in the analogue country.