2.8.88 Official Journal of the European Communities No L 209/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EEC) No 2423/88 of 11 July 1988 on’ protection against dumped or subsidized imports from countries not members of the European Economic Community THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 thereof, : Having regard to the Regulations establishing the common organization of agricultural markets and the Regulations adopted under Article 235 of the Treaty applicable to goods manufactured from agricultural products, and in particular the provisions of those Regulations which allow for derogation from the general principle that protective measures at frontiers may be replaced solely by the measures provided for in those Regulations, Having regard to the propbsal from the Commission, Whereas by Regulation (EEC) No 2176/84 (), as amended by Regulation (EEC) No 1761/87 (2), the Counci! adopted common rules for protection against dumped or subsidized imports from countries which are not members of the European Economic Community; Whereas these rules were adopted in accordance with existing international obligations, in particular those arising from Article VI of the General Agreement on Tariffs and Trade (hereinafter referred to as ‘GATT’), from the Agreement on Implementation of Article VI of the GATT (1979 Anti-Dumping Code) and from the Agreement on Interpretation and Application of Articles VI, XVI and XXIII of the GATT (Code on Subsidies and Countervailing Duties); Whereas in applying these rules it is essential, in order to maintain the balance of rights and obligations which these Agreements sought to establish, that the Community take account of their interpretation by the Community’s major trading partners, as reflected in legislation or established practice; Whereas it is desirable that the rules for determining normal value should be presented clearly and in sufficient detail; (1) OJ No L 201, 30.7. 1984, p. 1. (*) O] No L 167, 26. 6. 1987, p. 9. whereas it should be specifically provided that where sales on the domestic market of the country of export or origin do not for any reason form a proper basis for determining the existence of dumping, recourse may be had to a constructed normal value; whereas it is appropriate to give examples of situations which may be considered as not representing the ordinary course of trade, in particular where a product is sold at prices which are less than the costs of production, or where transactions take place between parties which are associated or which have a compensatory arrangement; whereas it is appropriate to list the possible methods of determining normal value in such circumstances; Whereas it is expedient to define the export price and to enumerate the necessary adjustments to be made in those cases where reconstruction of this price from the first - open-market price is deemed appropriate; Whereas, for the purpose of ensuring a fair comparison between export price and normal value, it is advisable to establish guidelines for determining the adjustments to be made in respect of differences in physical characteristics, in quantities, in conditions and terms of sale and to draw attention to the fact that the burden of proof falls on any person claiming such adjustments; Whereas the term ‘dumping margin’ should be clearly defined and the Community’s established practice for methods of calculation, where prices or margins vary, codified; \ Whereas it seems advisable to lay down, in adequate detail, the manner in which the amount of any subsidy is to be determined; Whereas it seems appropriate to set out certain factors which may be relevant for the determination of injury; Whereas it is necessary to lay down the procedures for anyone acting on behalf of a Community industry which considers itself injured or theatened by dumped or subsidized