Where the volume of domestic sales is "low," the consumption price in the exporting country may not provide a proper basis for price comparison. In such case, a constructed value instead of the domestic consumption price is used.

The constructed value is calculated on the basis of cost to the exporting industry producing the product. The WTO Agreement on Anti-Dumping Practices lays down the following guidelines for calculating constructed values:

- Costs should normally be calculated on the basis of records kept by the exporter or producer under investigation, provided that such records are in accordance with the generally accepted accounting principles of the exporting -- The amounts for administrative, sales and general costs and profits should 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.

However, when it is not possible to determine such amounts on the above basis, the Agreement provides that they can be determined based on any of the following:

- actual data from other exporters or producers of products in the same general category;

- the weighted average of the costs and profits of other exporters of the same product; and

- any other reasonable method, as long as the amount does not exceed that of the exporters or producers of the same general category of product.