s 33 Currency conversion
33.—(1) If, for the purposes of this Act, the comparison of the export prices of goods exported to Singapore and corresponding normal values of like goods requires a conversion of currencies, that conversion, subject to subsections (3) and (5), must be made using the rate of exchange on the date of sale. (2) The date of sale is, insofar as is appropriate, the date of contract, purchase order, order confirmation or invoice as determined by the Minister as that which establishes the material terms of the sale of the exported goods. (3) If, in relation to goods exported to Singapore, a forward rate of exchange is used, the Minister must, in any conversion of currencies under subsection (1), use that rate of exchange. (4) If —(a) the comparison referred to in subsection (1) requires the conversion of currencies; and (b) the rate of exchange between those currencies has undergone a short-term fluctuation, the Minister must, for the purposes of that comparison, disregard that fluctuation. (5) If —(a) the comparison referred to in subsection (1) requires the conversion of currencies; and (b) the Minister is satisfied that the rate of exchange between those currencies has undergone a sustained movement during the period of investigation, the Minister must allow exporters at least 60 days to adjust their export prices to reflect the sustained movement.