Article 15
Special situations 1. In cases of alleged injury caused by imports from a country described in Notes and Supplementary Provisions to the General Agreement (Annex I, Article VI (1), point 2) the importing signatory may base its procedures and measures either: (a) on this Agreement ; or, alternatively (b) on the Agreement on implementation of Article VI of the General Agreement on tariffs and trade. (1)It is understood that after this Agreement has entered into force, any such proposed commitment shall be notified to the Committee in good time. 2. It is understood that in both cases (a) and (b) above the calculation of the margin of dumping or of the amount of the estimated subsidy can be made by comparison of the export price with: (a) the price at which a like product of a country other than the importing signatory or those mentioned above is sold ; or (b) the constructed value (1) of a like product in a country other than the importing signatory or those mentioned above. 3. If neither prices nor constructed value as established under (a) or (b) of paragraph 2 above provide an adequate basis for determination of dumping or subsidization then the price in the importing signatory, if necessary duly adjusted to reflect reasonable profits, may be used. 4. All calculations under the provisions of paragraphs 2 and 3 above shall be based on prices or costs ruling at the same level of trade, normally at the ex factory level, and in respect of operations made as nearly as possible at the same time. Due allowance shall be made in each case, on its merits, for the difference in conditions and terms of sale or in taxation and for the other differences affecting price comparability, so that the method of comparison applied is appropriate and not unreasonable. PART V