ORTA ANADOLU
İHRACATÇI BİRLİKLERİ
GENEL SEKRETERLİĞİ
Sayı:
Konu:
TİM.OAİB.GSK.ARG3.2014/641-17392
Endonezya / Buğday Unu Anti-Damping Soruşturması Hk.
Ankara, 29/08/2014
SİRKÜLER(H/2014)
Sayın Üyemiz
Ekonomi Bakanlığı’ndan alınan bir yazıda, Cakarta Ticaret Müşavirliği’nden alınan bir yazı
konusu Endonezya Anti-Damping Komitesi (KADI) tarafından, Hindistan, Sri Lanka ve ülkemiz menşeli
“buğday unu” (1101.00.10 GTİP’li) ithalatına karşı 27 Ağustos 2014 tarihinde bir anti-damping
soruşturması başlatıldığı belirtilmektedir.
Soruşturmanın başlatıldığına dair açılış raporu, söz konusu raporun resmi olmayan İngilizce bir
çevirisi, Endonezya’ya ilgili ürün ihracatı gerçekleştiren üyelerimizce doldurulması gereken soru formu
ve şikâyetçi firma tarafından sunulan şikâyetin gizli olmayan özeti ekte yer almakta olup, mezkûr açılış
raporunda, soruşturmaya taraf olmak isteyen üyelerimizin 27 Ağustos 2014 tarihinden itibaren 14 takvim
günü içerisinde bu isteklerini KADI (Komite Anti-Dumping Indonesia Kementerian Perdagangan
JL. M. I. Ridwan Rais No. 5 Gedung I Lantai 5 Jakarta 10110 TEL: +62-21-3850541 FAX: +62-213850541 Email: [email protected])’ya iletmeleri ve soru formlarını aynı tarihten itibaren 40 gün
içerisinde (6 Ekim 2014 tarihine kadar) doldurarak ilgili Endonezya makamına iletmeleri gerektiği
belirtilmektedir.
Bununla beraber, üyelerimizin Anti-Damping Anlaşması’nın 6.1.1 maddesi uyarınca makul bir
gerekçe göstermeleri koşuluyla süre uzatım talebinde bulunmaları mümkün olup, Endonezya’nın antidamping mevzuatı ile ilgili bilgiye ise https://docs.wto.org/dol2fe/Pages/FE_Search/FE_S_S009DP.aspx?
language=E&CatalogueIdList=17979,6126,13322,12915,15077,46757,10739,16476,19090,19223&Curre
ntCatalogueIdIndex=8&FullTextSearch= linkinden ulaşılabilmektedir.
Öte yandan, Ekonomi Bakanlığı’nın “Ticaret Politikası Savunma Araçları” internet adresinde
(www.tpsa.gov.tr) “Türk İhraç Ürünlerine Yönelik Uygulanan Ticaret Politikası Savunma Önlemleri”
başlığı altında yer alan “TPSA Önlemlerine İlişkin Faydalı Bilgiler” kısmındaki belgeler ile “Ticaret
Politikası Önlemleri Soruşturmaları ve Genelleştirilmiş Tercihler Sistemi Uygulamaları Kapsamında
Firmalarca Satın Alınan Avukatlık/Danışmanlık Hizmeti Harcamalarının Desteklenmesi Hakkında
Yönerge”nin firmalarımızca incelenerek değerlendirilmesinin yararlı olacağı ifade edilmektedir.
Bilgilerini ve avukatlık/danışmanlık hizmeti alınmasına ilişkin görüşlerinizin 2 Eylül 2014 Salı
gününe kadar Genel Sekreterliğimize ve [email protected] e-posta adresine iletilmesi hususunda
gereğini rica ederim.
Esra ARPINAR
Genel Sekreter V.
EKLER
1. Soruşturma Açılış Raporu ve Resmi Olmayan İngilizce Çevirisi (3 Sf.)
2. Şikâyetin Gizli Olmayan Özeti (28 Sf.)
Ayrıntılı bilgi için: Burçay Engüzel - Uzman Yardımcısı
Orta Anadolu İhracatçı Birlikleri Genel Sekreterliği Ceyhun
Atuf Kansu Cad. No: 120
06520 BALGAT ANKARA
Tel : (312) 447 27 40 Faks : (312) 446 96 05 - 447 01 80
e-posta : [email protected] / www.oaib.org.tr
5070 sayılı kanun gereğince Esra
Arpınar (29.08.2014 13:38:12)
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imzalanmıştır.
ID:7935451201482993319
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ORTA ANADOLU
İHRACATÇI BİRLİKLERİ
GENEL SEKRETERLİĞİ
Sayı:
Konu:
TİM.OAİB.GSK.ARG3.2014/641-17392
Endonezya / Buğday Unu Anti-Damping Soruşturması Hk.
Ankara, 29/08/2014
3. Soru Formları (42 Sf.)
Ayrıntılı bilgi için: Burçay Engüzel - Uzman Yardımcısı
Orta Anadolu İhracatçı Birlikleri Genel Sekreterliği Ceyhun
Atuf Kansu Cad. No: 120
06520 BALGAT ANKARA
Tel : (312) 447 27 40 Faks : (312) 446 96 05 - 447 01 80
e-posta : [email protected] / www.oaib.org.tr
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KOMITE ANTI DUMPING INDONESIA
CONFIDENTIAL VERSION
VERSION FOR INSPECTION BY INTERESTED PARTIES
(tick box as appropriate)
Deadline for replies: 6 October 2014
ANTI-DUMPING QUESTIONNAIRE
INTENDED FOR:
EXPORTER(S) / PRODUCER(S) IN EXPORTING COUNTRY
IN:
INDIA, SRI LANKA, AND TURKEY
O F:
WHEAT FLOUR
OFFICIALS IN CHARGE:
CHAIRPERSON
ERNAWATI
Address:
KETUA
KOMITE ANTI DUMPING INDONESIA
GEDUNG I KEMENTERIAN PERDAGANGAN R.I, LANTAI 5
JL. M.I. RIDWAN RAIS NO. 5, JAKARTA PUSAT - 10110
INDONESIA
PHONE: (62-21) 3850541
FAX: (62-21) 385 0541
Email : [email protected]
Website : www.kadi.kemendag.go.id
PLEASE NOTE THAT THIS QUESTIONNAIRE HAS TO BE COMPLETED TWICE, ONCE AS THE
ONCE AS THE
NON CONFIDENTIAL
CONFIDENTIAL VERSION AND
VERSION FOR INSPECTION BY INTERESTED PARTIES
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QUESTIONNAIRE FOR EXPORTER(S) / PRODUCER(S)
INTRODUCTION
The purpose of this questionnaire is to permit Komite Anti Dumping Indonesia (KADI) to obtain the
information it deems necessary for this investigation. It is in your own interest to complete the questionnaire as
accurately and completely as possible and to attach all supporting documents requested. If all the necessary
information is not communicated to the KADI within the time limits specified, final decisions may be taken on the
basis of the factual information available.
If there are any problems or clarifications required with regard to the completion of the questionnaire,
you should contact the KADI not later than 10 days following the date of the dispatch of this questionnaire, as
specified in the letter attached. In view of the time constraints for completing the investigation, it is unlikely that the
KADI will be able to take account of any problems notified after this date.
When answering the questionnaire, please read all the instructions carefully. You may supplement your
response with additional data. This information can only be in addition to the specific responses of questions
addressed in this questionnaire. If a question does not apply to your company, please explain clearly why this is
not applied to your company.
The KADI may carry out on-the-spot visits to examine the records of your company and to verify the
information provided in this questionnaire.
You should be aware that your reply to the questionnaire will constitute the body of information on the basis of
which preliminary and final findings will be made with regard to your company. In this respect, it is essential that
your reply to the questionnaire and any significant correction to it are submitted within the time limits provided
for this purpose as a considerable amount of preparatory work and analysis of replies have to be carried out
prior to verification visits.
You should also be aware that the non-submission of all relevant information or the submission of incomplete,
false or misleading information within the specified time limits can have unfavourable consequences for your
company. In any of these circumstances, the KADI may disregard any late response, or any responses which
are significantly incomplete, false or misleading to an extent that they would be likely to impede the investigation
process. Where the KADI decides to disregard a reply to a questionnaire it will establish preliminary or final
findings on the basis of any other facts available, KADI will proceed on the best information available which may
include information in the complaint.
Moreover, any party providing “confidential” information is required to provide a non-confidential summary
thereof which is open for inspection to other parties. Such summaries shall be in sufficient detail to permit a
reasonable understanding of the substance of the information submitted as “confidential”. In exceptional
circumstances, such party may indicate that such information is not susceptible to such summary. Where a
meaningful summary is not provided, and where the information is susceptible to such summary, the
information submitted as “confidential” may be disregarded.
All documents, which are submitted to the KADI, which are not labelled “confidential” are open for inspection
(upon appointment with the case handlers) to all interested parties in order to ensure the necessary
transparency of the investigation. The deadline for the response is 6 October 2014. An extension period may be
granted to take account the deficiencies that may be found to exist in questionnaire response.
KADI Questionnaire for exporting producers in exporting country for Wheat Flour
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If there is any questions you may have regarding your responses or any difficulties in completing this
questionnaire, please do not hesitate to contact the KADI on cover page of this questionnaire.
GENERAL INSTRUCTIONS FOR THE COMPLETION OF THE QUESTIONNAIRE
1. Unless otherwise stated in the questionnaire, the Investigation Period (IP) for dumping is:
Calendar year January—December 2013; and the injury assessment is made calendar years January 2010
– December 2013.
2. The product concerned in this questionnaire is Wheat Flour entering under HS codes:
NO.
Pos/Sub
Pos/Heading
Description of Goods
11.01
Wheat or meslin flour.
1101.00.10
-
1101.00.10.10
1101.00.10.90
-- Fortified
-- Other
Wheat flour:
3. Please note that all exporter(s) or producer(s) who exported product concerned directly or indirectly to
Indonesia during the IP should complete the questionnaire.
4. Prepare your response in typed form and in English. Include an original and translated version of all texts of
non-English language documents that accompany your response, including the financial statements.
5. All information in the confidential questionnaire as well as all papers marked confidential will be treated
in the strictest confidence. A non-confidential summary of your reply must also be provided. Where a
meaningful non-confidential summary is not provided and where the information is susceptible of such
summary, the confidential information submitted will be disregarded.
6. The information required in the questionnaire covers the function of producer and exporter (supplying
domestic and/or export markets) of the product concerned. If your company does not complete both
functions, but relies in whole or in part on related party(ies) to either produce or sell the product
concerned, we would request that copy of this questionnaire should also be communicated to the other
related parties who may be either producing or trading the product on your behalf. Such parties will also
be expected to complete the relevant sections of the questionnaire and return it within the deadline set.
7. This questionnaire is intended for producers or exporting producers of the subject goods only and
their related parties involved in the production, marketing distribution and sales of the subject goods
concerned. However, if you are an independent trader purchasing the goods concerned from producer
concern for resale to Indonesia you may wish to complete the Section A, B, D, E, and F and return to
the services of KADI. Your questionnaire will be used for the purpose of assisting KADI in the
assessment of injury, but it will not result in specific duties, in the event of measures being imposed, to
companies that only trade and do not produce the goods concerned.
8. If there is insufficient space to provide the information in the questionnaire, you may wish to provide
additional annexes referring to the section upon which the information relates within the deadline set.
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9. Unless otherwise stated, please note that a related party refers to a party that holds either directly or
indirectly more than 5% of your capital or otherwise controls your company or if your company holds more
than 5% of its share capital or you otherwise control it.
10. Where the source of information is required, you should indicate the source of documents and records used
for the figures/data presented.
11. For the purpose of replying to this questionnaire, you should normally use the amounts as booked in your
accounting records and use the reference. For amounts not booked in your accounting records and
where a conversion is needed, the average exchange rates should be used.
12. Identify all units of measurements, currencies, and conversion factors used in your narrative response,
worksheets or other annexes. Apply the same measurement consistently throughout your
questionnaire response. For all currency conversions, please attach the average monthly and average
yearly of IP exchange rates of the national bank in Annex III.
13. Where information is computerized, you must be in a position to be able to readily identify and reconcile all
information used on computer with accompanying explanations and calculations as necessary. You are
requested to complete all information and narrative on enclosed CD-ROM. The software used is Microsoft
WORD and/or EXCEL and Font 10 and “Arial Narrow”. In accordance with the formats set out in Section
G, it is essential to the investigation that submitted information on a computer media can be accessed by
KADI. Please provide sufficient format information to allow for retrieval of the data from your computer
media. The Excel files have to be compatible to the American or European version of Excel. A lack of
computerized response may be considered as non-co-operation. If you feel that you cannot present the
information as requested please contact the case handler without delay.
During the on-site-verification, you will require to access to your computer system and the KADI is likely to
require downloads of information used. Physical copies of all documents, such as invoices should also be
made available upon request.
14. You are requested to provide a copy of the extract of your national customs tariff classification covering the
product concerned with, where necessary, translations. Please attach in Annex IV.
15. Any clarification required, please contact the following case handlers:
KOMITE ANTI DUMPING INDONESIA
GEDUNG KEMENTERIAN PERDAGANGAN GEDUNG I, LANTAI 5
JL. M.I. RIDWAN RAIS NO. 5, JAKARTA PUSAT - 10110 INDONESIA
PHONE: (62-21) 3850541
FAX: (62-21) 3850541
Email: [email protected]
16. Your response to the questionnaire should include all of the information requested, translated into English,
and should be submitted to the KADI not later than the close of business day on 6 October 2014.
17. The purpose of this questionnaire is to allow the KADI to obtain the information it deems necessary for its
investigation. Before attempting to complete the following questionnaire, you are requested to review the
covering letter carefully, and you are also advised to read the glossary of dumping terminology attached as
Annex I.
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18. This questionnaire is made up of the following sections and appendices:
Section A
requests general information concerning your company, e.g. legal form and organisation
structure.
Section B
specifies the product, which is covered by this proceeding, and asks you to provide detailed
information about the product sold by your company on the different markets.
Section C
requests statistical data, e.g. total quantities and values of sale, production and inventories.
Section D
requests some general information on domestic selling prices and terms of sale and a list of all
sales of the product concerned on your domestic market.
Section E
requests some general information on export selling prices and terms of sale together with
lists of all sales of the product concerned when sold from the exporting country to Indonesia
and other markets
Section F
requests information on cost of production and sales of the product concerned.
Section G
requires you to provide certain detailed information in computerized format.
Section H
requires you to complete a check list
Each of the Sections A to H should be submitted in separate files , both hardcopy and softcopy version,
and each document in each section should be clearly marked with the appropriate letter or folder, e.g.
Section A.
Some general instructions:
1. Answer questions in the order presented in the questionnaire. Listed information and tables should conform
with the requested formats and should be clearly labelled. If you encounter difficulties with this you should
contact the case handlers to find an acceptable solution. If there is insufficient space in any Section of the
questionnaire to provide the detail asked for, you should attach Annexes indicating clearly to which Sections
they relate.
2. All worksheets used in answering the questionnaire, in particular those linking the information supplied with
management and accounting records, must be retained for subsequent inspection during the on-the-spot
verification.
3. To facilitate verification, identify sources and specify where the source documents are maintained. During
the verification you should be prepared to substantiate all information you submitted. Every part of the
response should be able to be traced to regular company documents in the ordinary course of business.
4. Although the questionnaire is addressed to your company, it is understood that all subsidiaries or other
related companies, that either produce in part or whole of the production process, or trade the product on
your behalf on the domestic and exports markets are also party to the proceeding. Detailed questions about
your corporate structure are included in Section A of the questionnaire. These related parties will be
expected to complete questionnaires as well as and failure to do may result in the overall rejection
of the submission of all companies within the Group.
Where sales are made to an independent party which then sells on to a related party within your group,
those sales should be identified in the channel of sale under sections D & E and the independent party will
be expected to complete the sales information for all products traded from your company to Indonesia
In case your company does not produce the product concerned or you have any doubts whether or what
questionnaire is applicable, please consult the KADI immediately.
5. Unless otherwise specified, replies should relate to the investigation period as defined on page 1 of this
questionnaire.
6. If you intend to have another party acting on your behalf e.g. a law firm or an accounting firm, please ensure
that the KADI receives an original power of attorney.
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INDEX
SECTION A:
GENERAL
INFORMATION
Section A-1
Section A-2
Section A-3
Section A-4
Section A-5
SECTION B:
PRODUCT DESCRIPTION
Section B-1
Section B-2
Section B-3
SECTION C:
Accounting System and Policies
Production Process and Cost of Production
Purchase of Direct Materials or Other Major Components
COGSOE
COMPUTERIZED INFORMATION REQUIRED
Section G-1
Section G-2
Section G-3
Section G-4
Section G-5
Section G-6
SECTION H:
General Information
Sales to Related and Unrelated Customers
Development of Sales to Indonesia
Direct Selling Expenses on Export Sales
Adjustments on Export Sales
COST OF GOODS SOLD AND OPERATIONAL EXPENSES
Section F-1
Section F-2
Section F-3
Section F-4
SECTION G:
General Information
Sales to Unrelated and Related Customers
Direct Selling Expenses on Domestic Sales
Adjustments on Domestic Sales
EXPORT SALES OF THE PRODUCT CONCERNED TO INDONESIA AND OTHER MARKET
Section E-1
Section E-2
Section E-3
Section E-4
Section E-5
SECTION F:
Revenues
Income Statement
Production and Capacity Statistics
Inventories
Employment
Investments
Distribution Channels
DOMESTIC SALES OF THE PRODUCT CONCERNED
Section D-1
Section D-2
Section D-3
Section D-4
SECTION E:
Scope of the Investigation
Specifications of The Product Concerned
Product Control Numbers
OPERATING STATISTICS
Section C-1
Section C-2
Section C-3
Section C-4
Section C-5
Section C-6
Section C-7
SECTION D:
Identity
Legal Representative
Corporate Information
General Accounting Information
Range of Products Produced
General Instructions for CD-ROMS
Formats for Product Description
Formats for Domestic Market Sales
Formats for Indonesian Export Sales
Formats for Sales to Other Markets
Formats for Cost of Goods Sold and Operational Expenses
CHECK LIST
ANNEXES:
I.
II.
GLOSSARY
GUIDELINES
FOR COMPLETING THE QUESTIONNAIRE VERSION INTENDED FOR INSPECTION BY INTERESTED
PARTIES
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SECTION A - GENERAL INFORMATION
A-1
Identity
Supply the following details of your company:
Name:
Address:
Telephone:
Telefax:
Electronic mail address of contact person:
and indicate the names of the persons to contact and their functions within the company.
Location of manufacturing and marketing functions:
Please list all locations for the manufacture of the subject merchandise, as well as the general
administration and marketing functions. If all functions are at the same location, please confirm.
A-2
Legal Representative
In case you appointed a legal representative to assist you in this proceeding provide the following
details:
Name:
Address:
Telephone:
Telefax:
Electronic mail address of contact person:
*if you decide to use legal representative to do behalf of your company, please enclose the letter of
assignment or power of attorney together with this questionnaire.
A–3
Corporate Information
A-3.1. Legal form of your company and the normal corporate financial accounting period.
A-3.2. Please indicate the address(es) of all your facilities involved in the administration, sales and production
of the product concerned. If located at different sites, please describe the activity performed at each
location.
A-3.3. Describe the nature of your company’s business. Explain whether you are a producer or manufacturer,
distributor, or trading company, etc.
A-3.4. If your business does not perform all of the following functions in relation to the subject merchandise,
then please provide names and addresses of the companies which perform each function and indicate
the relationship between your company and those companies:
• produce or manufacture
• sell in the domestic market
• export to Indonesia, and
• export to countries other than Indonesia.
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A-3.5. List each shareholder in your company who owned more than 5% of the shares during the investigation
period and list the activities of these shareholders in the following table:
Name of shareholder
Percentage of shareholding
Activity of shareholder
A-3.6. If applicable, please complete the following table:
Name of
shareholder
in your
company
Shareholding in independent company
involved in the production, marketing,
distribution and sales of the subject
goods
Role of the independent company in
the production, marketing,
distribution and sales of the subject
goods
A-3.7. Supply a diagram outlining the internal hierarchical and organisational structure of your company. The
diagram should show all units involved in the production, marketing, distribution and sales of the
product concerned in both the domestic and export markets.
A-3.8. Provide a list of all products produced and/or sold by your company. If the products fall into distinct
product groups/sectors indicate these groups/sectors.
A-3.9. Provide, for all countries, the names and addresses, telephone and facsimile numbers of all subsidiaries
or other related companies that are involved with the product concerned. Specify the activities of each
related company. In addition, please identify all related companies, who supply you with inputs used in
the production of the product under investigation (see Section B hereafter) or on whose behalf you sell
the product concerned in this proceeding. Specify what percentage of shares your company owns in
each of these entities and what percentage of shares each of these entities owns in your company. For
this purpose use the following table:
Name,
address,
telephone, fax
of related
company
Please tick if
involved with
product
concerned
List
activities
Please tick if
producer of
product
concerned
Please tick if
supplier for
production of
product
concerned
Percentage
of shareholding in
related
company
Percentage
of shareholding of
related
company in
your
company
A-3.10. In all cases, please describe the nature of your relationship. State whether you share any board
members or senior executives with any of those entities. If so, identify these persons and the nature of
their mutual affiliations. Attach copies of any arrangements between the parties.
A-3.11. Specify in detail any financial or contractual links and joint ventures with any other company concerning
production, sales, licensing, technical and patent agreements for the product concerned.
A-4
General Accounting Information
A-4.1.
Indicate your normal corporate financial accounting period.
A-4.2.
Please indicate the address where the accounting records concerning the activities of the company are
located. If they are maintained in different locations please indicate which records are kept at what
location.
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A-4.3.
Attach an English version of the audited financial statements (Balance Sheet, Income Statement, Cash
Flows Statement, Changes in Equity Statement, and Notes to Financial Statements) and auditor's
opinion for the last four financial years for your company as well as for those companies related to you
which are involved in the production, marketing or sales of the product concerned. If applicable, you
should also provide copies of the consolidated and non-consolidated financial statements for the
same periods. In the event that your company's financial statements have not been audited, state why
they are not audited and attach the financial statements that are required by your country's business
law. Provide copies of any financial statement or other financial report filed with the local or national
government of the country in which your company or the related companies were located for the four
most recent financial years.
A-4.4.
If internal financial statements, management reports, standard cost reviews etc. are prepared and
maintained for the product concerned, provide copies for the four most recent financial years.
A-4.5.
Provide a chart of accounts (translated into English). This list should also contain numbers and labels of
accounts used for analytic purposes.
A-5
Range of Products Produced
A-5.1.
Please provide a full range of the products manufactured by your company, or as appropriate the group
of companies of which you are a part. This should include a company’s brochure.
A-5.2.
For the subject merchandise please list, as appropriate, all the different product types manufactured by
your company.
KADI Questionnaire for exporting producers in exporting country for Wheat Flour
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SECTION B - PRODUCT DESCRIPTION
B–1
Scope of The Investigation
The product concerned is Wheat Flour entering Indonesia under the following customs codes:
NO.
B-2
Pos/Sub
Pos/Heading
11.01
1101.00.10
1101.00.10.10
1101.00.10.90
Description of Goods
Wheat or meslin flour.
- Wheat flour:
-- Fortified
-- Other
Specifications of The Product Concerned
The following information is necessary to define and distinguish the different types of the product
concerned produced and/or sold by your company and its related companies to Indonesia and on the
domestic market during the investigation period. Please be as thorough and detailed as possible.
1. Describe in detail your production line and its major components. Provide a complete flowchart of
the production cycle, include descriptions of each stage in the process. Indicate at each stage, the
major "bottlenecks" that limit the "Maximum possible production capacity" of the product concerned.
2. Provide a complete set of catalogues, brochures, and certification of analysis containing
specifications, chemical composition, and other quality, issued by your company and/or its related
companies or independent parties covering all types of the product concerned.
3. Explain in detail the types of the product concerned, produced and/or sold by your company and its
related companies.
4. Describe in detail your company's product coding system. Provide a key to your production and
sales codes, including all prefixes, suffixes, or other notations, which identify special specifications.
5. Explain in detail all differences between the types of the product concerned sold by your company
and its related companies on the domestic market and those exported to Indonesia. Explain any
factor that lead to a pricing differential between the types.
B-3
Product Control Numbers
1. Please create individual Product Control Numbers (“PCN”) for all types of the product concerned,
which your company produces and exports to Indonesia as well as for those sold domestically. The
PCN will be used to match export sales to identical or most similar products in the domestic market.
In addition, the PCNs will be used to merge data in both the export and domestic computer files with
the computer file relating to the cost of production sale. In this respect, it is very important that
you apply the PCNs throughout your questionnaire response in an absolutely consistent
manner.
2. While you are responsible for creating “PCN”, it is understood that characteristics of individual
product types will be determined by, amongst others, the following: Protein, Gluten, Ash, FN,
Moisture, Sedimentation, etc.
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SECTION C - OPERATING STATISTICS
All figures in this section should be provided in one currency for comparison purposes. Please use the
currency in which your accounts are kept and write the currency in each table.
C-1
Revenues
C-1.1. State your company's unconsolidated net revenues 1 (after all discounts), free of taxes in 2010, 2011,
2012, and 2013 in the format of the following table:
Year
Description
Unrelated Customers
Value
Quantity
(MT)
Unit
Price
Related Customers
Value
Quantity
(MT)
Unit
Price
Currency:
Total company revenues
Total company revenue for all
products produced
Revenues from services, or
other revenue (please specify)
Domestic market
Indonesia
Other countries
Revenues of the sector
including the product
concerned
Domestic market
Indonesia
Other countries
Revenues of the
product concerned
Domestic market
Indonesia
Other countries
1
Use the currency in which your accounts are kept.
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C-1.2. Please indicate on which basis you defined the sector in the above table. Indicate which products are
included in the revenues of the sector.
C-1.3. In case the financial statements of your company have been consolidated with related companies,
prepare a table showing the consolidated revenues (after all discounts), free of taxes in the same format
with C-1.1.
C-1.4. Please explain in detail how the consolidation has been done.
C-1.5. List your five most significant export markets other than Indonesia in Asia in terms of sales quantities
of the product concerned. State the total quantity and net value of these sales (in your accounting
currency), to related and unrelated customers during each of the following periods:
2013
Countries
Unrelated Customers
Value in Quantity
Unit
currency
(MT)
sales
price
Related Customers
Value in Quantity
Unit
currency
(MT)
Sales
price
Export
market 1
Export
market 2
Export
market 3
Export
market 4
Export
market 5
C-2
Income Statement
C.2.1. Prepare a table showing the main items of your income statement2. Provide details of how costs have
been allocated to the product concerned. Please make two tables, each for income generated from
related and unrelated customers.
2013
Unrelated Customers Related Customers
Description
AP
GROSS SALES REVENUE
(1)
OTHER OPERATING REVENUES
(2)
Sales returns, rebates and discounts
NET REVENUES (1+2-3)
PC
S
AP
PS
PC
S
(3)
(4)
Cost of Goods Sold
(5)
GROSS PROFIT (4-5)
(6)
2
PS
The titles of each line can be adapted to suit the nomenclature of your own income statement. Please consult the case handlers for further
information.
Note: AP stands for All Product, PS stands for Product Sector in which product concerned is included, PC stands for Product Concerned, and S
stands for Services (if any)
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Selling/Revenue Expenses (Please itemize)
(7)
General and Administrative Expenses (please itemize)
(8)
OPERATING PROFIT (6-7-8)
(9)
Interest income
Interest expense
Other Income (please itemize)
Other Expense (please itemize)
INCOME FROM ORDINARY OPERATIONS (9+10-11+1213)
Extraordinary gains and losses
PROFIT BEFORE TAX (14+15)
Tax
NET PROFIT (16-17)
C- 3
Production and Capacity Statistics
C-3.1
Please provide the following information:
Metric Tonnes (MT)
2010
(10
)
(11
)
(12
)
(13
)
(14
)
(15
)
(16
)
(17
)
(18
)
2011
2012
2013
Total company production
Production of the sector
Product concerned
C-3.2. Provide information concerning the total production and, if applicable, purchases of the product
concerned of your company in the following table:
Period
A
Production capacity
B
Actual production in volume (MT)
C
Captive Consumption (MT)
D
Capacity Utilisation in % (B/A)
E
Purchases of product concerned in
MT
Please note:
2010
2011
2012
2013
"Production capacity" should represent the total volume of the product concerned that
would be produced under ideal working conditions.
"Purchases" mean all purchases of the product concerned in a finished state including
purchases from subsidiaries or other related companies. Minor alterations to the
purchased products, e.g. re-packaging before resale, does not normally affect the
consideration of such purchases as finished products.
C-3.3. Clearly indicate what are the assumptions on the basis of which the production capacity was calculated.
C-3.4. Explain the method used to calculate the maximum possible capacity and capacity utilisation. Provide
copies of documents that substantiate these calculations.
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C-3.5. In the event that your company produces the product concerned outside the exporting country
(including Indonesia) the above information should also be provided in separate tables for each relevant
plant in question.
C-3.6 If there are purchases of the subject goods, please complete the following information for the IP:
Company
name*
Cost of
purchases
Quantity
Unit
purchase
price
Quantity sold
Unit selling
price
Related
party
Unrelated
For each company please provide sample invoice* and explain their major activity.
Please confirm that the resale of purchased goods can be identified in the domestic and export
transactions and cost of production.
C-3.7. Provide full details of future plans to commence production or increase capacity in the exporting
country, in Indonesia or in third countries.
C-3.8. Please indicate the country or countries of origin (refer to Annex I Glossary "Country of Origin") of the
product concerned sold by your company and its related companies. Give a description of how the
origin of the product is determined.
C–4
Inventories
C-4.1. Complete the following table showing the values and volumes of inventory of finished goods of your
company.
Quantity and value
of inventory
Currency:…….
Period
Inventory produced by the
company
Product
concerned
in value
Product
concerned
In MT
Inventory of purchased goods
Product
concerned
in value
Product
concerned
in MT
Beginning of
2010
End of
2010
Beginning of
2011
End of
2011
Beginning of
2012
End of
2012
Beginning of
IP (2013)
End of
IP (2013)
C-4.2. Complete the following table indicating your monthly total inventory.
Indicate the values and
quantity of inventory of the products produced by your company starting with the beginning of
the investigation period and ending with the last month of the investigation period.
Inventory of 2013 (IP)
Period
Product concerned in value
Product concerned in quantity
(MT)
Beginning of
Investigation period
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Last day of the first
month of the IP
…
…
Last day of the last
month of the IP
C-5
Employment
Provide a table showing the number of people employed in your company (please refer to FTE – FullTime Equivalent):
2010
2011
2012
2013
Total personnel
Employed
Personnel employed
for production of the product concerned
Personnel employed in sales and general administration
for the product concerned
C–6
Investments
Please indicate in the following table the amount of investments made for the production of the product
concerned by your company:
2010
2011
2012
2013
Buildings
Machinery
Equipment
Other ( specify )
C-7
Distribution Channels
C -7.1. Please indicate the % of sales of the product concerned, during the IP, according to each of the
following distribution channels:
Distribution
channel
Own Brand
Distributors
Sales on the Domestic
market
Sales to Indonesia
KADI Questionnaire for exporting producers in exporting country for Wheat Flour
Sales to Other
Markets
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Retail
Other (please
specify)
TOTAL
*please notify the separator that you use to define decimals, comma or point; or vice versa
C -7.2.
State the average price of all sales made by type of the product concerned of your company to
unrelated customers and related customers in the following format.
Currency: .....
Investigation Period (2013)
Company
1. (specify
company name)
Type/PC
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
N
..........
..........
Total
*Source: ............
**please notify the separator that you use to define decimals, comma or point; or vice versa
C -7.3.
State the average exchange rate your accounting currency to US Dollar that you used in sales for the
investigation period (2013) in the following format.
Investigation Period (2013)
Exchange
Rate
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Your
Currency/US
D
*Source: ............
**please notify the separator that you use to define decimals, comma or point; or vice versa
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SECTION D - DOMESTIC SALES OF THE PRODUCT CONCERNED
This section asks for specific information on all of your sales of the product concerned on your domestic market
during the investigation period. In particular you should provide sales prices and pricing methods for these
sales.
In order to determine which sales fall within the investigation period the invoice date should normally be
used as the date of sale.
D-1
General Information
D-1.1. Explain your company's channels of sales on the domestic market starting from the factory gate until the
first resale to unrelated customers. Include a detailed flow chart indicating terms of sale and pricing to
each class of customer (e.g., wholesalers, distributors, etc.) including related companies. In the
customer listing in Section D-2.2 you are requested to report a sales code for each channel. Explain the
basis of your categorisation of customers:
Channel A: Your company to Unrelated Company
Channel B: Your company to Related Company
Channel C: Your company to Unrelated Company to Related Company
Channel D: Your company to Related Company to Unrelated Company
Channel E: Others if Applicable, please specify
D-1.2. Describe each step in the sales negotiation process, from the first point of contact with customer
through any after-sale price adjustments. If this sales process differs between or among classes of
customers, please describe each variation separately.
D-1.3. Provide a separate sample chronological flowchart detailing every step in this process. Indicate the
average time frame within which each step takes place.
D-1.4. For all sales through related companies, give a detailed description of how sales are made, indicating
the procedure followed between time of order and delivery to the first unrelated customer. A full
explanation of how the invoicing and payment is made should be given.
D-1.5. If your sales are made pursuant to contracts (either long-term or short-term), describe in detail the
process by which the contracts, and the prices and quantities therein, are agreed to. Describe each of
the types of contracts applicable to the product concerned, including the terms, the requirements for a
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price change or re negotiation by either side, etc. Explain any commitments for either party, should the
contract be terminated prematurely.
D-1.6. Explain whether production begins after the customer has established product specifications and the
sale has been made or pursuant to normal company production schedules.
D-1.7. Provide photocopies of three invoices of different unrelated customers and three invoices of different
related customers (together with the relevant sales orders) concerning sales on the domestic market in
the IP (English translations should be provided if necessary).
D-1.8. Provide copies of all price lists (in English or accompanied by an English translation) issued or in use
during the IP for all domestic market customers, including those used by related companies.
D-1.9. List any cost incurred by your related companies that have been paid or reimbursed by your company,
directly or indirectly, regardless of whether the cost was related to the product concerned. Explain in
detail the nature of these costs.
D-2
Sales to Unrelated and Related Customers
In this part of Section D you are requested to provide complete information on sales of the product
concerned made by your company directly to unrelated and related customers.
Please note:
The relevant net invoice value is the total net revenues of the product concerned after
all discounts, rebates, taxes, etc.
D-2.1. Prepare a listing named "DMSALES" (computer file - for details see Section G-3.1) of all sales of the
product concerned, both invoices and credit notes to independent customers on your domestic market,
on a transaction-by-transaction basis. This information should be provided for all transactions
made in the IP.
D-2.2. Prepare a listing named "DMCUST" (computer file - for details see Section G-3.2) providing information
on all customers.
D-3
Direct Selling Expenses on Domestic Market
You are requested to explain in detail each direct selling expense (which occurs right after product
concerned being transported out from the factory gate to domestic markets) you claim and to report
them on a transaction by transaction basis in the ‘DMSALES’ file as described under G-3.1. Wherever
possible, report actual expenses rather than averages. If you allocate any of these expenses, explain
the reason for your choice and the methodology used.
D-4
Adjustments on Domestic Sales
In order to carry out a fair comparison between the export price and the normal value of the product
concerned, the following information is requested. Where the normal value and the export price as
established are not on a comparable basis, adjustments should be made where prices and price
comparability are affected. For this purpose, you may claim adjustments where it can be demonstrated
that the factor concerned is one that has resulted in a different price being charged to your customers in
domestic and export markets.
You are requested to explain in detail each adjustment you claim and to report them on a transaction by
transaction basis (see D-2.1). Wherever possible, report actual expenses rather than averages. If you
allocate any of these expenses, explain the reason for your choice and the methodology used.
Only those adjustments included in the questionnaire response with supporting evidence will be
considered by the KADI. Any adjustment that is made subsequent to the questionnaire response
will be rejected.
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SECTION E - EXPORT SALES OF THE PRODUCT CONCERNED TO INDONESIA AND OTHER MARKETS
This section asks for specific information on all of your sales of the product concerned for export to the
Indonesia and other markets. In particular you should provide sales prices and pricing methods for these sales.
In order to determine which sales fall within the investigation period the invoice date should normally be
used as the date of sale. Please give the information required in E-1.1 up to E-1.10 separately for
Indonesia and other markets, if applicable.
E-1
General Information
E-1.1.
Explain your company's channels of export sales starting from the factory gate until the first resale to
unrelated customers. Include a detailed flow chart indicating terms of sale and pricing to each class of
customer (e.g., wholesalers, distributors, etc.) including related companies. In the customer listing in
Section E-2.2 you are requested to report a sales code for each channel. Explain the basis of your
categorisation of customers:
Channel A: Your company to Unrelated Company
Channel B: Your company to Related Company
Channel C: Your company to Unrelated Company to Related Company
Channel D: Your company to Related Company to Unrelated Company
Channel E: Others if Applicable
E-1.2.
Describe each step in the sales negotiation process, from the first point of contact with customer
through any after-sale price adjustments. If this sales process differs between or among classes of
customers, please describe each variation for each market separately.
E-1.3.
Where export sales were made through intermediate countries please provide the following information:
1. Explain thoroughly each distribution channel through which the product concerned enters export
markets. Indicate the names of the companies involved and report whether they are related to your
company. Provide information on who holds legal title of the product concerned while they are in
intermediate countries. List the models/types or qualities of product concerned and the countries
from which they are shipped to export markets. Include a detailed flow chart indicating the physical
delivery, ordering, invoicing and payment of the sales concerned.
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2. If there is any further processing or if the product concerned is changed or enhanced in any way in
intermediate countries, explain in detail. You may use charts or diagrams to supplement your
answer.
3. Provide information on whether any of the products which are sent to export markets through
intermediate countries contain components from countries other than the exporting country. If so,
identify the country of origin of each of the components, which comprise the product eventually sold
to export markets, and specify where the process of that product occurred.
E-1.4.
For all sales through related companies give a detailed description of how sales are made indicating the
procedure followed between time of order and delivery to the first unrelated customer. A full explanation
of how the invoicing and payment is made should be given.
E-1.5.
Provide a separate sample chronological flowchart detailing every step in this process. Indicate the
average time frame within which each step takes place.
E-1.6.
If your sales are made pursuant to contracts (either long-term or short-term), describe in detail the
process by which the contracts, and the prices and quantities herein, are agreed. Describe each of the
types of contracts applicable to the product concerned, including the terms, the requirements for a price
change or re-negotiation by either side, etc. Explain any commitments on either party, should the
contract be terminated prematurely.
E-1.7.
Explain whether production begins after the customer has established product specifications and the
sale has been made or pursuant to normal company production schedules.
E-1.8.
Provide copies of all price lists (in English or accompanied by English translations) issued or in use
during the investigation period for all customer types in export markets, including those used by related
companies.
E-1.9.
Provide photocopies of three invoices of different unrelated customers and three invoices of different
related customers (together with the relevant sales orders) concerning sales on export markets (English
translations should be provided if necessary).
E-1.10 List any cost incurred by your related companies that have been paid or reimbursed by your company,
directly or indirectly, regardless of whether the cost was related to the product concerned. Explain in
detail the nature of these costs.
E-1.11 Complete the following table:
Do prices vary by:
Please tick if
Yes
Please tick if
No
A. Customer
B. Time periods
C. Region
E-1.12 Are there any anti-dumping duties applicable or current investigations concerning your company, for
exporting the product concerned, or products falling into the same category, to other markets? Please
specify.
E–2
Sales to Related and Unrelated Customers
In this part of Section E you are requested to provide complete information on sales of the
product concerned made by your company directly to unrelated and related customers in
Indonesia.
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E-2.1.
Prepare a listing named "INDSALES" (computer file - for details see Section G-4.1) of all sales, both
invoices and credit notes, of the product concerned to independent customers in Indonesia on a
transaction-by-transaction basis. This information should be provided only for the transactions
within the IP.
E-2.2.
Prepare a listing named "INDCUST" (computer file - for details see Section G-4.2) providing
information on all customers in Indonesia.
E-2.3.
Prepare a listing named "OTHSALES" (computer file - for details see Section G-5.1) of all sales, both
invoices and credit notes, of the product concerned to independent customers in other markets on a
transaction-by-transaction basis. This information should be provided only for the transactions
within the IP.
E-2.4.
Prepare a listing named "OTHCUST" (computer file - for details see Section G-5.2) providing
information on all customers in the other markets.
E-3
Development of Sales to Indonesia
If there is / are export sales to Indonesia under one or all of the following conditions, please complete
the following table:
Conditions
Currency:
2010
Qty
Value
(MT)
2011
Qty
Value
(MT)
2012
Qty
(MT)
Value
2013
Qty
(MT)
Value
Product concerned sold
domestically, then exported to
Indonesia
Product concerned is
exported to Indonesia through
other related companies
(please specify the
companies)
Product concerned is
exported to Indonesia through
other unrelated companies
(please specify the
companies)
Product concerned is
exported to Indonesia through
other countries (please specify
the companies)
E-4
Direct Selling Expenses on Export Sales
You are requested to explain in detail each direct selling expense (which occurs right after product
concerned being transported out from the factory gate to export sales) you claim and to report them on
a transaction by transaction basis in the ‘INDSALES’ and ‘OTHSALES’ file. Wherever possible, report
actual expenses (with supporting documents) rather than averages. If you allocate any of these
expenses, explain the reason for your choice and the methodology used for calculation.
E–5
Adjustments on Export Sales
In order to carry out a fair comparison between the export price and the normal value of the product
concerned, the following information is requested. Where the normal value and the export price as
established are not on a comparable basis, adjustments should be made where prices and price
comparability are affected. For this purpose, you may claim adjustments where it can be demonstrated
that the factor concerned is one that has resulted in a different price being charged to your customers in
domestic and export markets.
You are requested to explain in detail each adjustment you claim and to report them on a transaction by
transaction basis (see E-2.1 and E-2.3). Wherever possible, report actual expenses rather than
averages. If you allocate any of these expenses, explain the reason for your choice and the
methodology used for calculation.
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SECTION F - COST OF GOODS SOLD AND OPERATIONAL EXPENSES
This Section asks for detailed information on the Cost of Goods Sold and Operational Expenses "COGSOE" of
the product concerned. The COGSOE includes:
1. the cost of goods sold "COGS" including cost of production “COP” (cost of material, labor, and overhead)
adjusted with Work in Process and Finished Goods.
2. total selling, general, and administrative expenses including total interest expenses directly linked to
production, marketing and sales of the product concerned; and other related expenses- "SG&A", i.e. full
costs.
You are requested to reply as comprehensively as possible to each of the following questions. In cases where
explanations are requested be as thorough as possible.
F-1
Accounting System and Policies
F-1.1.
You are requested to describe in detail your financial accounting system. State whether your accounting
practices are in accordance with the generally accepted accounting principles ("GAAP") in the country
of manufacture. Your description should include all principles which have a significant impact on the
cost of the product concerned, including discussions of the following:
1. Average useful life for each class of production equipment and depreciation method and rate used
for each.
2. Raw materials, work-in-process and finished goods inventory valuation methods (e.g., first-in, firstout ("FIFO"), last-in, first-out ("LIFO"), weighted average).
3. Inventory write-off and write-down methods for direct materials and finished goods.
4. Provisions for major repairs and maintenance.
5. Value for damaged or sub-standard goods generated at the various stages of production.
6. Exchange gains and losses from transactions and from year-end financial statements. Explain what
exchange rates are used to convert purchases and sales in foreign currency into your domestic
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currency. Specify the date you use for the exchange rate, e.g. invoice date, shipping date, etc., and
the source thereof, e.g. official exchange rate, or other rate used. Attach a monthly listing of total
values of imports and exports made by your company. Indicate the currency in which the purchases
and exports were invoiced.
7. Capitalisation of general expenses and/or interest expense as part of the product inventory costs.
8. Provisions for bad debts.
9. Expense for idle equipment and/or plant shutdowns, planned or unplanned.
10. Closure costs.
11. Restructuring costs.
12. Accelerated depreciation.
F-1.2.
In the event that any of the accounting methods used by your company have changed over the last
three financial years provide a detailed explanation of the changes, the date of change and the reasons
for it.
F-1.3.
Describe the cost accounting system used by your company to record the production costs of the
product concerned. Your description should be provided in narrative form, and should include, but not
be limited to, the following items:
1. A general description of the company's cost accounting method as it relates to applying production
costs to individual units of the product concerned (e.g., job order, process
costing).
2. State whether the cost accounting system is an integral part of your financial accounting system
used for the financial statements.
3. A description of the company's use of standard or budgeted costs, if applicable, including:
(i)
the types of variances recorded under your company's cost accounting system and how they
are used as part of its management reporting process;
(ii)
the period for which the variances are calculated and recorded;
(iii) the methods used to develop your company's standard costs;
(iv) the frequency of standard cost revisions, including the date of the most recent revision;
4. If your company uses a standard cost system state whether standard costs were used in your
response and whether all variances between standard and actual costs have been allocated.
Explain in detail the allocation method used, as well as any significant or unusual cost variances
that occurred during the investigation period.
5. A list of the direct cost centres included as part of your company's cost accounting system. Briefly
describe the segment of production activity attributed to the listed cost centre.
6. A list of the indirect cost centres included as part of your company's cost accounting system. Briefly
describe the indirect costs that are accumulated in each cost centre and the method normally used
to allocate those accumulated costs to the direct cost centres and to the product concerned.
7. Methods and bases used to allocate costs among the company's organisational units (e.g., parent
company charges to subsidiaries, corporate charges to specific plants, inter-plant allocations).
8. Methods used to account for waste, damaged or sub-standard goods generated at each stage of
the production process. Also state the method used to account for rework.
9. A description of your company's use of its cost accounting system to value the cost of sales and
direct materials, work-in-process and finished goods inventories for the audited financial
statements.
10. A list of all costs which are valued or treated differently for cost and financial accounting purposes.
Identify the difference and explain the reason for it.
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F-2
Production Process and Cost of Production
F-2.1.
Describe the production process for the product concerned. Your description should include the
following:
1. A description of your company's production facility. If production or any one process takes place at
more than one facility, list all facilities informing their exact address, and provide brief descriptions
of the production activities that take place at the major facilities. Indicate whether your company
forms part of the production site of a related company that supplies your company with raw
materials.
2. Explain the production process of the product concerned produced and sold by your firm and attach
a complete flowchart of the production cycle, including descriptions of each stage in the process.
3. In case direct material is used for the production of both the product concerned and other products
not subject to this proceeding please provide information concerning the overlapping material use.
4. Identify any products produced by your company in the same production facilities as the product
concerned.
5. Indicate the direct material values used in production cost, your relationship with the supplier
(whether related or not). Indicate if the direct material was imported or not. State whether or not the
value of the direct material include import charges and indirect taxes (for both exported and
domestic types).
6. Please provide a list of all companies that are involved on a subcontracting basis in the production
of the product concerned. Describe the part of the production process they are performing.
7. Provide the number of days for which the product concerned is held in inventory in either market
prior to the time of sale.
F–3
Purchase of Direct Materials or Other Major Components
F-3.1.
Please provide two complete lists with your purchases separately from related and unrelated suppliers
of “Raw materials” used for the production of the product concerned, during the investigation period3.
This list should at least contain references to the country of origin, date of purchase, weight, price,
delivery terms, duties paid, duties reimbursed, and should also allow a direct link to the original
purchasing documents.
F-3.2. Based on this list, please summarise your purchases direct material and other major components by
filling in the following table:
Related Company Purchased
locally
without
duties
3
4
Purchased locally
with duties4
Imported
without
duties
Imported
with Duties
TOTAL
If the price of raw materials was subject to a significant increase/decrease during the investigation period, you should provide monthly
tables showing those price changes.
For example, when the raw materials were purchased locally, but were subject to duties when imported by your supplier.
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Desc. Of
Materials
Type
Grade
Value
Qty5 Value
Qty6
(+) Duty
Paid
(-) Duty
Drawback
Value
CIF
Qty7
Value
CIF
Qty8
(+) Duty
(-) Duty
Paid
Drawback
Value
Qty9
Avg Cost
per unit
TOTA
L
Purchased
locally
without
duties
Unrelated
Company
Desc. Of
Materials
Type
Grade
Value
Purchased locally
with duties10
Qty11 Value Qty12
(+) Duty
Paid
(-) Duty
Drawback
Imported
without
duties
Imported
with Duties
Value
Value
CIF
Qty13 CIF
Qty14
TOTAL
(+) Duty
(-) Duty
Paid
Drawback
Value
Qty15
Avg Cost
per unit
TOTA
L
F-4
COGSOE
F-4.1. Please complete the following table with the costs of production (in your accounting currency). The
titles of each line item can be adapted to suit the nomenclature of your own Cost Accounting
System:
Total Company
2013
Product Sector
2013
Domestic
sales
Domestic
sales
Product Concerned
2013
Descriptions
Export
sales
Export
sales
Domestic
sales
Export
sales to
Indonesia
Export
sales to
Other
Markets
Beginning
Direct
Materials
(Please itemize)
Add: Purchased Direct Materials
from Related Company
Add: Purchased Direct Materials
from Unrelated Company
Less: Ending Direct Materials
SUB TOTAL DIRECT MATERIALS
USED(Please specify)
Direct labour
Overhead (Please itemize)
SUB TOTAL PRODUCTION COSTS
5
6
7
8
9
10
11
12
13
14
15
Indicate unit of measurement.
idem
idem
idem
idem
For example, when the raw materials were purchased locally, but were subject to duties when imported by your supplier.
indicate unit of measurement
idem
idem
idem
idem
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Add: Beginning Work in Process
Add: Purchased Work in Process
Less: Ending Work in Process
Add: Beginning Finished Goods
Add: Purchased Finished Goods
from Related Company
Add: Purchased Finished Goods
from Unrelated Company
Less: Ending Finished Goods
SUB TOTAL COST OF GOODS
SOLD
Operational Expenses
Selling/Revenue
Expenses(Please itemize)
General and Administrative
Expenses (Please itemize)
Other Expenses (Please itemize)
SUB TOTAL
OPERATIONAL
EXPENSES
TOTAL COGSOE
F-4.2.
If your company is vertically integrated and some of the direct materials used in the final production of
the product concerned, are produced "in-house" or by a related company, please complete another
table in the format of F-4.1, for each and every upstream product extracted or manufactured, up to and
including the basic primary materials identified in table F-4.1.
F-4.3.
Describe in detail the methodology you used to report each of the costs listed above and the
allocation method for all items reported. Present the actual calculation, which you used for your
calculation in the submission. For each cost item include a sample calculation for illustrative purposes.
Your description should include the following:
1. For material costs purchased from unrelated companies explain the nature of contractual
arrangements. State whether the material costs include transportation charges, duties and other
expenses normally associated with obtaining the materials used in production.
2. In the event that you purchase material from related suppliers please state whether you consider
that the transfer price was representative of a fair market price. Supply, if possible, four invoices
(one for each quarter of the investigation period) issued to your company from unrelated parties
supplying your company with an identical or comparable product. Supply also eight invoices (one
for each quarter of the investigation period) issued by your related supplier to third unrelated parties
in the domestic (four invoices) and export markets (four invoices), supplying them with an identical
or comparable product.
3. In the event that your company is part of a consolidated group of companies explain how interest
expenses have been derived from total borrowing costs incurred by the consolidated group
companies. State whether interest has been paid to related parties and explain the details of the
borrowings between the related companies.
4. Explain the calculation of R&D expenses for the product concerned.
F-4.4.
In the event that the above reported COGSOE are affected by the use of new production facilities which
required substantial additional investment and resulted in low capacity utilisation rates which are the
result of start-up operations you are requested to provide the following information:
1. A detailed description of the new production facility, i.e. location, production equipment and
production activities.
2. A detailed listing of the expenditure for the new production facility.
3. Detailed information of the capacity utilisation rates for the start-up phase.
4. The specific date on which the production for sale commenced.
5. Information on the length/duration of the start-up phase.
F-4.5.
Prepare a listing named “DMCOGSOE” (computer file –for details see Section G-6.1.) per sales code
for all types of the product concerned sold on the domestic market during the investigation period.
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F-4.6.
Prepare a listing named “INDCOGSOE” (computer file –for details see Section G-6.2.) per sales code
for all types of the product concerned sold in Indonesia during the investigation period.
F-4.6. Prepare a listing named “OTHCOGSOE” (computer file –for details see Section G-6.3.) per sales code
for all types of the product concerned sold in other markets during the investigation period.
SECTION G - COMPUTERIZED INFORMATION REQUIRED
You should submit all data on computer diskettes or CD-ROMs. A hard copy (printout) of all the data must also
be submitted as part of the questionnaire response. Contact the "Officials in charge" if you have any questions
on this matter. If your company is not in the position to submit the requested computerised data your attention is
drawn to point 13 of the introduction of the questionnaire
G–1
General instructions for CD-ROMS
1. Information should be given on CD-ROM fully compatible with at least Windows XP.
2. The following files have to be submitted on the CD-ROMS mentioned in 1.
a) Specification for products sold, named SALSPEC.
b) Sales in the domestic market, named DMSALES.
c) Customers of the domestic sales, named DMCUST.
d) Sales to the Indonesia, named INDSALES.
e) Customers of the sales to Indonesia, named INDCUST.
f)
Sales to other markets, named OTHSALES.
g) Customers of the sales to the other markets, named OTHCUST.
h) Domestic cost of goods sold and operational expenses data, named DMCOGSOE.
i)
Export cost of goods sold and operational expenses data, named INDCOGSOE and
OTHCOGSOE.
3. A description of the requested information is given in Sections G-2 to G-6.
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4. These data files should be supplied in Microsoft EXCEL.
Note: the Excel files have to be compatible at least to the Microsoft Excel 2007. The files should
not contain any separators, links, or spaces between individual records and no graphical layout like
borders, frames etc. The column headings should be a continuous sequence of alphanumeric
characters with no spaces between the characters. No empty lines should be inserted between the
individual records.
5. Information submitted on CD-ROM should be supplied in only one of the formats set out above, e.g.
if you decide to use EXCEL format all files mentioned in number 2 have to be in EXCEL format.
6. All CD-ROMs should be clearly labelled with your company name, file names and file types. The
structure of each file should be submitted in printed format together with the number of records in
each file.
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G - 2.
Formats for Product Description
Prepare a listing named "SALSPEC" (computer file - see computer format in Section G-1) providing the following information of all types of the product concerned which
were sold on the domestic and Indonesian market (by using the field names mentioned below as column headings):
Field description
A DM Production code
B
C
D
E
DM Product sales code
DM Net quantity sold
DM Net sales price
IND Production code
F
G
H
I
IND Product sales code
IND Net quantity sold
IND Net sales price
OTH Production code
J OTH Product sales code
K OTH Net quantity sold
L OTH Net sales price
Field name
Explanation
(DM-PRODCOD) Indicate the production code of the product concerned, as used for production purposes, of products produced
for the Domestic market
(DM-SALECOD) Indicate the sales code used for the product in your records, of products sold to the Domestic market.
(DM-NETQTY)
Net domestic sales quantity of this product type. After all returns and cancelled sales.
(DM-NETVAL)
Net total domestic sales price of this product type. After all discounts and free of taxes.
(IND-PRODCOD) Indicate the production code of the product concerned, as used for production purposes, of products produced
for Indonesia export market
(IND-SALECOD) Indicate the sales code used for the product in your records, of products sold to Indonesia export market.
(IND-NETQTY)
Net export sales quantity of this product type. After all returns and cancelled sales.
(IND-NETVAL)
Net total export sales price of this product type. After all discounts and free of taxes
(OTHIndicate the production code of the product concerned, as used for production purposes, of products produced
PRODCOD)
for other export market
(OTH-SALECOD) Indicate the sales code used for the product in your records, of products sold to other export market.
(OTH-NETQTY) Net export sales quantity of this product type. After all returns and cancelled sales.
(OTH-NETVAL)
Net total export sales price of this product type. After all discounts and free of taxes
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G–3
Formats for Domestic Market Sales
G-3.1. Prepare listing named "DMSALES" (computer file - see computer format in Section G-1) which contains, respectively all sales made to unrelated customers and
secondly, all sales to related customers on your domestic market providing on a transaction-by-transaction basis the following information (by using the field names
mentioned below as column headings). Please report actual expenses. This information should provided for all transactions within the IP.
Field description
A Sequential number
Field name
(SN)
Number of bill of loading
Customer number
Customer relation
Channel of sale
Sales order/contract
number
K Date of sales
order/contract
L Payment terms
M Delivery terms
(NOBILL)
(CUSTNUM)
(CUSTREL)
(CHANSALE)
(ORDNUM)
Explanation
Identify each transaction, or line item, in this sales listing, by sequential number (i.e. first transaction is "1", second
is "2", etc.
Report the product control number
Indicate the code used for this product in your records.
Report the date of issue of the document this transaction concerns (date of issue of invoice, credit or debit note)
Indicate the number of the invoice. If this transaction is a credit or debit note, indicate the number of the original
sales invoice that was the basis for the issue of this credit/debit note.
Indicate the number of the bill of loading or other transport document.
Report the code number for your customer as defined in "DMCUST".
Show code "U" for "Unrelated customer", show code "R" for "Related customer".
Choose between A, B,C, D, or E from D 1.1
Provide the sales order or contract number of the transaction concerned.
B
C
D
E
(PCN)
(SALECOD)
(DATEISS)
(INVNUM)
(DATEORD)
Provide the date of the sales order or contract originating this transaction.
(PAYTERM)
(DELTERM)
N Quantity
O Gross value
P Discounts on the
document
Q Net value
R Number of Credit note
S Date of credit note
T Quantity credit note
U Value credit note
V Net quantity
W Net value
X Direct Selling Expenses,
please itemize
Y Adjustment, please
itemize
(QTY)
(GRINVVAL)
(SALDISC)
Indicate the payment terms agreed for this document (e.g. At sight = 00, 30 days = 30, etc.)
Indicate the agreed terms of delivery (e.g. FOB, C&F, CIF, etc.). See "incoterms" in Annex I for a list of agreed
abbreviations.
Report the quantity of the product concerned, for this transaction.
Report the gross value of this transaction net of taxes in the currency of sale
Report the discount deducted on the document referring to this transaction
(NETINVVAL)
(CREDNUM)
(CREDDATE)
(CREDQTY)
(CREDTURN)
(NETQTY)
(NETVAL)
(DIRSELEXP)
Report the net value of this transaction after SALDISC, in the currency of sale
Indicate the number of the credit note.
Indicate the date of the credit note issued.
If applicable, report the quantity of the product concerned credited.
Report the net value of the credit note in your own accounting currency as it entered in your accounting system.
Quantity of the invoice minus quantity of the credit note if applicable
Value of the invoice minus value of the credit note if applicable (NETINVVAL-CREDTURN)
Show the value of each direct selling expense in separate columns headed the name of each expense
(ADJ)
Show the value of each adjustment in separate columns headed the name of each adjustment
Product control number
Product sales code
Date of issue
Invoice number
F
G
H
I
J
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Please note:
If you have issued credit notes which relate to domestic sales during the IP, please report them with negative sign in the field referring to credit notes.
G-3.2. Prepare a listing named "DMCUST" (computer file - see computer format in Section G-1) providing the following information on related and unrelated customers (by
using the field names mentioned below as column headings):
Field description
A Customer name
B Customer number
Field name
(CUSTNAME)
(CUSTNUM)
C Customer address
D Customer relation
E Distribution channel
(CUSTADD)
(CUSTREL)
(DISTRCH)
F Total revenues
G Total Quantity
H Revenues of the product
concerned
I Quantity of the product
concerned
J Total amount of all
discounts, rebates,
bonuses etc.
K General terms of delivery
(TOTREV)
(TOTQTY)
(REVPC)
Report the name of your customers.
Please indicate the customer number code used for the customers concerned (see the transaction-by-transaction
listing above).
Provide the complete address of your customers.
Show code "U" for "Unrelated customer", show code "R" for "Related customer".
Show code "1" for OB, Show code "2" for distributor, Show code "3" for user. For others please specify and provide
a key code in accordance with the above coding system.
Report the total revenues per customer.
Report the total quantity per customer
Report the revenues of the product concerned per customer.
(QTYPC)
Report the quantity of the product concerned per customer
(TOTDISC)
Report the total amount of all discounts, rebates and bonuses, etc. granted to the customer for the product
concerned.
L General terms of
payment
G–4
Explanation
(GENDELTERM) Indicate the general agreed terms of delivery per customer (e.g. FOB, C&F, CIF, etc.). A list of agreed abbreviations
is attached in Annex I Glossary (see "incoterms")
(GENPAYTERM) Indicate the payment terms agreed with the customer (e.g. At sight = 00, 30 days = 30, etc.)
Format for Indonesian Export Sales
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G-4.1. Prepare listing named "INDSALES" (computer file - see computer format in Section G-1) which contains, respectively all sales to unrelated customers, and all sales to
related customers in Indonesia, providing on a transaction-by-transaction basis the following information (by using the field names mentioned below as column
headings). Please make sure to report actual expenses.This information should be provided for the IP.
Field description
Field name
Explanation
A Sequential number
(SN)
B Product control number
(PCN)
Identify each transaction, or line item, in this sales listing, by sequential number (i.e. first transaction is "1", second
is "2", etc.
Report the product control number
C Product sales code
(SALECOD)
Indicate the code used for this product in your records.
D HS Code
(HSCODE)
10 (ten) digit HS Code for export to Indonesia
E Type of document
(DOCTYPE)
F Date of issue
(DATEISS)
Indicate the type of document this transaction refers to: Normal sales Invoice = "I", Credit note = "C", Debit note =
"D". Corrections of the original sales invoice are made using either Credit or Debit notes.
Report the date of issue of the document this transaction concerns (date of issue of invoice, credit note)
G Invoice number
(INVNUM)
H Number of Credit
(CRENUM)
Indicate the number of the invoice. If this transaction is a credit or debit note, indicate the number of the original
sales invoice that was the basis for the issue of this credit or debit note.
Indicate the number of the credit note. This field should only be filled in, if this transaction is a credit note.
I
(NOBILL)
Indicate the number of the bill of loading or other transport document.
J Customer number
(CUSTNUM)
Report the code number for your customer as defined in "INDCUST".
K Customer relation
(CUSTREL)
Show code "U" for "Unrelated customer", show code "R" for "Related customer".
L Channel of sale
M Date of sales
order/contract
N Payment terms
(CHANSALE)
(DATEORD)
Choose between A, B,C, D, or E from E 1.1.
Provide the date of the sales order or contract originating this transaction.
(PAYTERM)
Indicate the payment terms agreed for this document (e.g. At sight = 00, 30 days = 30, etc.)
O Delivery terms
(DELTERM)
P Quantity
(QTY)
Indicate the agreed terms of delivery (e.g. FOB, C&F, CIF, etc.). See "incoterms" in Annex I for a list of
abbreviations.
Report the quantity of the product concerned, in KG, for this transaction.
Q Gross value
(GROSSVAL)
Report the gross value of this transaction net of taxes in the currency of sale
Number of bill of loading
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R Discounts on the
document
S Net value
(SALDISC)
Report the discount deducted on the document referring to this transaction
(NETINVAL)
Report the net value of this transaction after SALDISC, in the currency of sale
T Quantity credit note
(CREDQTY)
If applicable, report the quantity of the product concerned credited.
U Value credit note
(CREDTURN)
Report the net value of the credit note in your own accounting currency as it entered in your accounting system.
V Net quantity
(NETQTY)
Quantity of the invoice minus quantity of the credit note if applicable
W Net value
(NETVAL)
Value of the invoice minus value of the credit note if applicable (NETINVVAL-CREDTURN)
X Invoice currency
(CURR)
Indicate the currency of sale for this transaction.
Y Exchange rate
(EXCHANGE)
(DIRSELEXP)
Use the actual exchange rate or the list provided in Annex III for the conversion of the currency of sale to your own
accounting currency
Report the net value of this transaction after CREDTURN in your own accounting currency as it entered in your
accounting system.
Show the value of each direct selling expense in separate columns headed the name of each expense
(ADJ)
Show the value of each adjustment in separate columns headed the name of each adjustment
Z Net value, in your own
accounting currency
AA Direct Selling Expenses,
please itemize
AB Adjustment, please
itemize
(NETVALCUR)
AC CIF value at the
Indonesian border
(CIFVAL)
Provide the CIF value of the goods at the Indonesian border, i.e. duty unpaid, which should co-incide with the
customs value declared. In case the product is not sold on a CIF basis, please determine the CIF value on the
basis of the best information available to you. In this case full details of how the adjustment to CIF level was made
should be provided in your narrative answer. Report this figure in the currency in which your accounts are kept
Please note: If you have issued credit notes which relate to your export sales to Indonesia during the IP, please report them with negative sign in the field referring to
credit notes.
G-4.2. Prepare a listing named "INDCUST" (computer file - see computer format in Section G-1) providing the following information on unrelated and related customers in
INDONESIA (by using the field names mentioned below as column headings):
Field description
A Customer name
B Customer number
Field name
(CUSTNAME)
(CUSTNUM)
C Customer address
(CUSTADD)
Explanation
Report the name of your customers.
Please indicate the customer number code used for the customers concerned (see the transaction-by-transaction
listing above).
Provide the complete address of your customer.
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Page 33
D Customer country
E Customer relation
F Customer Level of trade
(CUSTCOUNTRY Indicate the Country of the customer. See Annex I "Currency and country codes" for a list of abbreviations.
)
(CUSTREL)
Show code "U" for "Unrelated customer", show code "R" for "Related customer".
(LEVTRAD)
Show code "1" for OEM, Show code "2" for distributor, Show code "3" for user. For others please specify and
provide a key code in accordance with the above coding system.
(TOTREV)
Report the total revenues per customer (all products).
(TOTQTY)
Report the total quantity per customer (all products).
(REVPC)
Report the revenues of the product concerned per customer.
G Total revenues
H Total quantity
I Revenues of the product
concerned
J Quantity of the product
(QTYPC)
concerned
K Total amount of all
(TOTDISC)
discounts, rebates, etc.
L General terms of delivery (GENDELTERM)
Report the quantity of the product concerned per customer
Report the total amount of all discounts, rebates and bonuses, etc. granted to the customer for the product
concerned.
Indicate the general agreed terms of delivery per customer (e.g. FOB, C&F, CIF, etc.). A list of agreed
abbreviations is attached in Annex I Glossary (see "incoterms")
M General terms of payment (GENPAYTERM) Indicate the payment terms agreed with the customer (e.g. At sight = 00, 30 days = 30, etc.)
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Page 34
G–5
Format for Sales to Other Markets
G-5.1. Prepare listing named "OTHSALES" (computer file - see computer format in Section G-1) which contains, respectively all sales to unrelated customers, and all sales to
related customers in other markets, providing on a transaction-by-transaction basis the following information (by using the field names mentioned below as column
headings). Please make sure to report actual expenses.This information should be provided for the investigation period
A
Field description
Sequential number
Field name
(SN)
B
C
D
E
Product control number
Product sales code
HS Code
Type of document
(PCN)
(SALECOD)
(HSCODE)
(DOCTYPE)
F
G
Date of issue
Invoice number
(DATEISS)
(INVNUM)
H
I
J
K
L
M
N
Number of Credit
Number of bill of loading
Customer number
Destination Country
Customer relation
Channel of sale
Date of sales
order/contract
Payment terms
Delivery terms
(CRENUM)
(NOBILL)
(CUSTNUM)
(COUNTRY)
(CUSTREL)
(CHANSALE)
(DATEORD)
Quantity
Gross value
Discounts on the
document
Net value
Quantity credit note
Value credit note
Net quantity
Net value
Invoice currency
Exchange rate
(QTY)
(GROSSVAL)
(SALDISC)
O
P
Q
R
S
T
U
V
W
X
Y
Z
(PAYTERM)
(DELTERM)
(NETINVAL)
(CREDQTY)
(CREDTURN)
(NETQTY)
(NETVAL)
(CURR)
(EXCHANGE)
Explanation
Identify each transaction, or line item, in this sales listing,by sequential number (i.e.first transaction is "1", second
is "2",etc.
Report the product control number
Indicate the code used for this product in your records.
10 (ten) digit HS Code for export to Indonesia
Indicate the type of document this transaction refers to: Normal sales Invoice = "I", Credit note = "C", Debit note =
"D". Corrections of the original sales invoice are made using either Credit or Debit notes.
Report the date of issue of the document this transaction concerns (date of issue of invoice, credit note)
Indicate the number of the invoice. If this transaction is a credit or debit note, indicate the number of the original
sales invoice that was the basis for the issue of this credit or debit note.
Indicate the number of the credit note. This field should only be filled in, if this transaction is a credit note.
Indicate the number of the bill of loading or other transport document.
Report the code number for your customer as defined in "OTHCUST".
Indicate the destined country.
Show code "U" for "Unrelated customer", show code "R" for "Related customer".
Choose between A, B,C, D, or E from E 1.1.
Provide the date of the sales order or contract originating this transaction.
Indicate the payment terms agreed for this document (e.g. At sight = 00, 30 days = 30, etc.)
Indicate the agreed terms of delivery (e.g. FOB, C&F, CIF, etc.). See "incoterms" in Annex I for a list of
abbreviations.
Report the quantity of the product concerned, in KG, for this transaction.
Report the gross value of this transaction net of taxes in the currency of sale
Report the discount deducted on the document referring to this transaction
Report the net value of this transaction after SALDISC, in the currency of sale
If applicable, report the quantity of the product concerned credited.
Report the net value of the credit note in your own accounting currency as it entered in your accounting system.
Quantity of the invoice minus quantity of the credit note if applicable
Value of the invoice minus value of the credit note if applicable (NETINVVAL-CREDTURN)
Indicate the currency of sale for this transaction.
Use actual exchange rate or the list provided in Annex III for the conversion of the currency of sale to your own
accounting currency
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Page 35
AA
AB
AC
AD
Net value, in your own
(NETVALCUR) Report the net value of this transaction after CREDTURN in your own accounting currency as it entered in your
accounting currency
accounting system.
Direct Selling Expenses, (DIRSELEXP) Show the value of each direct selling expense in separate columns headed the name of each expense
please itemize
Adjustment, please
(ADJ)
Show the value of each adjustment in separate columns headed the name of each adjustment
itemize
Provide the CIF value of the goods at the other markets’ border, i.e. duty unpaid, which should co-incide with the
CIF value at the other
(CIFVAL)
customs value declared. In case the product is not sold on a CIF basis, please determine the CIF value on the
markets’ border
basis of the best information available to you. In this case full details of how the adjustment to CIF level was
made should be provided in your narrative answer. Report this figure in the currency in which your accounts are
kept
Please note:
If you have issued credit notes which relate to your export sales to other markets during the IP, please report them with negative sign in the field referring
to credit notes.
G-5.2. Prepare a listing named "OTHCUST" (computer file - see computer format in Section G-1) providing the following information on unrelated and related customers in other
markets (by using the field names mentioned below as column headings):
Field description
A Customer name
B Customer number
Field name
(CUSTNAME)
(CUSTNUM)
C Customer address
D Customer relation
E Customer Level of trade
(CUSTADD)
(CUSTREL)
(LEVTRAD)
F Total revenues
G Total quantity
H Revenues of the product
concerned
I Quantity of the product
concerned
J Total amount of all
discounts, rebates, etc.
K General terms of delivery
(TOTREV)
(TOTQTY)
(REVPC)
Explanation
Report the name of your customers.
Please indicate the customer number code used for the customers concerned (see the transaction-by-transaction
listing above).
Provide the complete address of your customer.
Show code "U" for "Unrelated customer", show code "R" for "Related customer".
Show code "1" for OEM, Show code "2" for distributor, Show code "3" for user. For others please specify and
provide a key code in accordance with the above coding system.
Report the total revenues per customer (all products).
Report the total quantity per customer (all products).
Report the revenues of the product concerned per customer.
(QTYPC)
Report the quantity of the product concerned per customer
(TOTDISC)
Report the total amount of all discounts, rebates and bonuses, etc. granted to the customer for the product
concerned.
(GENDELTERM) Indicate the general agreed terms of delivery per customer (e.g. FOB, C&F, CIF, etc.). A list of agreed
abbreviations is attached in Annex I Glossary (see "incoterms")
L General terms of payment (GENPAYTERM) Indicate the payment terms agreed with the customer (e.g. At sight = 00, 30 days = 30, etc.)
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Page 36
G–6
Formats for Cost of Goods Sold and Operational Expenses
G-6.1. Prepare a listing named "DMCOGSOE" within IP (computer file - see computer format in Section G-1) for each Production code which was sold on the domestic
market providing the following information (by using the field names mentioned below as column headings):
Field description
A
B
C
D
E
F
G
H
I
J
Production Code
PCN
Quantity sold in units
Quantity produced in units
Beginning direct material
Purchased direct material
Ending direct material
Direct material cost
Direct labour cost
Overhead
Field name
Explanation
K Sub Total Production Cost
L Beginning Work in Process
M Purchased Work in Process
Indicate Production Code for all product
Indicate the Product Control Number
Report the quantity in units sold in the domestic market
Report the quantity in units produced
Report value of beginning direct material
Report value of purchased direct material
Report value of ending direct material
E+F–G
Direct labour cost
Please specify all overhead costs incurred in production process,
each in different column
(SUBTOTPROD) H + I + J
(BEGWIP)
Report value of beginning work in process
(PURCHWIP)
Report value of purchased work in process
N Ending Work in Process
(ENDWIP)
Report value of ending work in process
O
P
Q
R
S
(BEGFG)
(PURCHFG)
(ENDFG)
(SUBTOTCOGS)
(SELL/REV)
(OTHOPEXP)
(OPEXP)
(TOTCOGSOE)
Report value of beginning finished goods
Report value of purchased finished goods
Report value of ending finished goods
K+L+M–N+O+P–Q
Please specify each of Selling / Revenue expenses in different
column
Please specify each of General and Administrative Expenses in
different column
Please specify each of other operating expenses in different column
Sum of costs reported in lines S, T, U
Total Cost of Goods and Operational Expenses R + V
(COGSOEUNIT)
Total cost of production and sales W / C
Beginning Finished Goods
Purchased Finished Goods
Ending Finished Goods
Sub Total Cost of Goods Sold
Selling / Revenue expenses
(PRODCOD)
(PCN)
(QTYSOLD)
(QTYPROD)
(BEGDIRMAT)
(PURCHDIRMAT)
(ENDDIRMAT)
(DIRRAWMAT)
(DIRLAB)
(OVH)
T General and Administrative Expenses (GENAD)
U Other Expenses
V Sub Total Operational Expenses
W Total Cost of Goods Sold and
Operational Expenses (COGSOE)
X COGSOE per unit
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G-6.2. Prepare a listing named "INDCOGSOE" within IP (computer file - see computer format in Section G-1) for each Production code which was sold to Indonesia, providing
the following information (by using the field names mentioned below as column headings):
Field description
A
B
C
D
E
F
G
H
I
J
Production Code
PCN
Quantity sold in units
Quantity produced in units
Beginning direct material
Purchased direct material
Ending direct material
Direct material cost
Direct labour cost
Overhead
Field name
K Sub Total Production Cost
L Beginning Work in Process
M Purchased Work in Process
(SUBTOTPROD)
(BEGWIP)
(PURCHWIP)
Indicate Production Code for all product
Indicate the Product Control Number
Report the quantity in units sold in the domestic market
Report the quantity in units produced
Report value of beginning direct material
Report value of purchased direct material
Report value of ending direct material
E+F–G
Direct labour cost
Please specify all overhead costs incurred in production process,
each in different column
H+I+J
Report value of beginning work in process
Report value of purchased work in process
N Ending Work in Process
(ENDWIP)
Report value of ending work in process
O
P
Q
R
S
(BEGFG)
(PURCHFG)
(ENDFG)
(SUBTOTCOGS)
(SELL/REV)
(OTHOPEXP)
(OPEXP)
(TOTCOGSOE)
Report value of beginning finished goods
Report value of purchased finished goods
Report value of ending finished goods
K+L+M–N+O+P–Q
Please specify each of Selling / Revenue expenses in different
column
Please specify each of General and Administrative Expenses in
different column
Please specify each of other operating expenses in different column
Sum of costs reported in lines S, T, U
Total Cost of Goods and Operational Expenses R + V
(COGSOEUNIT)
Total cost of production and sales W / C
Beginning Finished Goods
Purchased Finished Goods
Ending Finished Goods
Sub Total Cost of Goods Sold
Selling / Revenue expenses
(PRODCOD)
(PCN)
(QTYSOLD)
(QTYPROD)
(BEGDIRMAT)
(PURCHDIRMAT)
(ENDDIRMAT)
(DIRRAWMAT)
(DIRLAB)
(OVH)
Explanation
T General and Administrative Expenses (GENAD)
U Other Expenses
V Sub Total Operational Expenses
W Total Cost of Goods Sold and
Operational Expenses (COGSOE)
X COGSOE per unit
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G-6.3. Prepare a listing named "OTHCOGSOE" within IP (computer file - see computer format in Section G-1) for each Production code which was sold to other markets,
providing the following information (by using the field names mentioned below as column headings):
Field description
A
B
C
D
E
F
G
H
I
J
Production Code
PCN
Quantity sold in units
Quantity produced in units
Beginning direct material
Purchased direct material
Ending direct material
Direct material cost
Direct labour cost
Overhead
Field name
Explanation
K Sub Total Production Cost
L Beginning Work in Process
M Purchased Work in Process
Indicate Production Code for all product
Indicate the Product Control Number
Report the quantity in units sold in the domestic market
Report the quantity in units produced
Report value of beginning direct material
Report value of purchased direct material
Report value of ending direct material
E+F–G
Direct labour cost
Please specify all overhead costs incurred in production process,
each in different column
(SUBTOTPROD) H + I + J
(BEGWIP)
Report value of beginning work in process
(PURCHWIP)
Report value of purchased work in process
N Ending Work in Process
(ENDWIP)
Report value of ending work in process
O
P
Q
R
S
(BEGFG)
(PURCHFG)
(ENDFG)
(SUBTOTCOGS)
(SELL/REV)
(OTHOPEXP)
(OPEXP)
(TOTCOGSOE)
Report value of beginning finished goods
Report value of purchased finished goods
Report value of ending finished goods
K+L+M–N+O+P–Q
Please specify each of Selling / Revenue expenses in different
column
Please specify each of General and Administrative Expenses in
different column
Please specify each of other operating expenses in different column
Sum of costs reported in lines S, T, U
Total Cost of Goods and Operational Expenses R + V
(COGSOEUNIT)
Total cost of production and sales W / C
Beginning Finished Goods
Purchased Finished Goods
Ending Finished Goods
Sub Total Cost of Goods Sold
Selling / Revenue expenses
(PRODCOD)
(PCN)
(QTYSOLD)
(QTYPROD)
(BEGDIRMAT)
(PURCHDIRMAT)
(ENDDIRMAT)
(DIRRAWMAT)
(DIRLAB)
(OVH)
T General and Administrative Expenses (GENAD)
U Other Expenses
V Sub Total Operational Expenses
W Total Cost of Goods Sold and
Operational Expenses (COGSOE)
X COGSOE per unit
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Page 39
SECTION H - CHECK LIST
The purpose of the following checklist is to ensure that you have answered all questions of the above Sections
and to permit a quick survey on information which may be missing. You are requested to tick the box where
complete information is submitted or where information has not sufficiently been provided:
SECTION
PLEASE TICK IF YOU
PLEASE TICK IF
SUBMITTED ALL
INFORMATION IS NOT OR
INFORMATION
INSUFFICIENTLY
REQUESTED
SUBMITTED
SECTION A: GENERAL INFORMATION
SECTION B: PRODUCT DESCRIPTION
SECTION C: OPERATING STATISTICS
SECTION D: DOMESTIC SALES OF THE
PRODUCT CONCERNED
SECTION E: EXPORT SALES OF THE
PRODUCT CONCERNED TO
INDONESIA AND TO OTHER
MARKETS
SECTION F: COST OF GOODS SOLD AND
OPERATIONAL EXPENSES
SECTION G: COMPUTERISED INFORMATION
SECTION H: CHECK LIST
PLEASE NOTE THAT THIS QUESTIONNAIRE HAS TO BE COMPLETED TWICE, ONCE AS THE
ONCE AS THE
CONFIDENTIAL
NON-CONFIDENTIAL VERSION FOR INSPECTION BY INTERESTED PARTIES
VERSION AND
CERTIFICATION
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The undersigned certifies that all information herein supplied in response to the questionnaire is complete and
correct to the best of his/her knowledge and belief, and understands that the information submitted may be
subject to audit and verification by the KADI.
_____________________
Date
_______________________
Signature of authorised official
___________________________
Name and title of authorised official
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ANNEX I - GLOSSARY
Explanations and definitions of some of the more specialised terms used in the questionnaire are provided here.
Best information available
In cases in which an interested party refuses access to, or otherwise does not provide, necessary
information within the time limits, or significantly impedes the investigation, provisional or definitive findings
can be made on the basis of the facts available. Where it is found that false or misleading information was
supplied, the information can be disregarded and use may be made of facts available. It is therefore in the
interest of parties involved in an anti-dumping proceeding to actively co-operate.
Calendar year
The period starting 1 January and ending 31 December.
Cost of Production
Cost of production consists of cost of materials, cost of direct labour and overheads. See also the
explanation for primary material cost, direct labour cost and overheads.
Cost of Goods Sold
Cost of goods sold is derived from cost of production add beginning and purchased work in process and
finished goods; then less ending work in process and finished goods.
Cost of Goods Sold and Operational Expenses
Cost of goods sold and operational expenses is derived from cost of goods sold and operational expenses,
including selling / revenue generating, administrative, and other relevant expenses. Interest expenses are
part of the operational expenses.
Country of Origin
The country of origin is normally either the country where the good has been wholly obtained or, when more
than one country is concerned in the production of the good, the country where the last substantial
transformation has been carried out.
Country and currency codes
The country and currency codes should be those as defined by the International Standards Organisation
(ISO).
Direct Labour Cost
Direct labour costs are those labour costs which vary in direct proportion to changes in the quantity of
production and are thus directly linked with the production process of the product concerned. This should
include all payments and benefits to the workers as well as all costs.
Direct material cost
Cost of direct raw material include all cost incurred for the materials incorporated in the product concerned.
Dumping
A product is considered as being dumped if its export price to the Indonesia is less than a comparable price
for the product concerned, in the ordinary course of trade, as established for the exporting country.
Exporting Country
The exporting country is normally the country of origin. However, it may be an intermediate country, except
where, for example the products are merely transhipped through that country, or the products concerned are
not produced in that country, or there is no comparable price for them in that country.
Export Price
The export price is the price actually paid or payable for the product concerned when sold for export to the
Indonesia.
Finished Goods
Goods that are ready to sell, do not need further process of production.
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Inco Terms
Please note that the following abbreviations in three letters given for each Inco term are a standard reference
agreed between the ICC and the United Nations Economic Commission for Europe:
Made available at the exporters premises
EXW Ex Works
Goods made available at the first carrier
FCA
Free Carrier
FAS
Free Alongside Ship
FOB
Free On Board
Carriage paid for by the exporter
CFR
Cost and Freight
CIF
Cost, Insurance and Freight
CPT
Carriage Paid To
CIP
Carriage and Insurance Paid To
Made available within the importers country
DAF
Delivered At Frontier
DES
Delivered Ex Ship
DEQ
Delivered Ex Quay
DDU
Delivered Duty Unpaid
DDP
Delivered Duty Paid
Independent / Unrelated Customers
A customer is being considered unrelated if he cannot be defined as a related company; see under related
company.
Investigation Period
For the purpose of representative findings, an investigation period has to be selected which, in the case of
dumping, normally covers a period of not less than six month immediately prior to the initiation of the
proceeding. The investigation period is indicated in the questionnaire.
Operational Expenses
Operational Expenses includes all selling, general and administration expenses including marketing, interest
expenses directly linked to production, marketing, and selling of product concerned, and other relevant
expenses.
Original Equipment Manufacturer (OEM)
Describes a situation where a producer produces a product which is sold under the brand name of the buyer.
The term OEM refers to the purchaser of goods who is, or was, a producer of the product.
Overhead
Overheads are costs which are incidental or necessary for the product concerned such as indirect labour,
depreciation, power, maintenance etc.
Own Brand Manufacturer (OBM)
This producer produces a product and sells it under its own brand name.
Product Concerned
The product which is under investigation and defined in the notice of initiation.
Related Party (Company)
For the purpose of this proceeding persons (i.e. natural or legal persons) shall be deemed to be related if:
(a) they are officers or directors of one another's businesses;
(b) they are legally recognised partners in business;
(c) they are employer and employee;
(d) any persons directly or indirectly owns, controls or holds 5% or more of the outstanding voting stock
or shares of both of them;
(e) one of them directly or indirectly controls the other;
(f) both of them are directly or indirectly controlled by a third person;
(g) together they directly or indirectly control a third person; or
(h) they are members of the same family.
Work In Process
Work in Process are goods that still need process to be finished goods.
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ANNEX II - GUIDELINES FOR COMPLETING THE
QUESTIONNAIRE VERSION FOR INSPECTION BY INTERESTED PARTIES
When completing the questionnaire version for inspection by interested parties you should bear in mind that all
exporters, importers and other domestic industry will have access to it. The version for inspection by interested
parties should be sufficiently detailed to permit a reasonable understanding of the substance of the information
submitted in the confidential version.
When completing the questionnaire version for inspection by interested parties we advise you to act as follows:
1. Use the completed "non confidential" questionnaire response as a basis. Identify all information in the
"questionnaire" response which you consider is not confidential and copy it to the version for inspection by
interested parties.
2. After this, check again whether the information you did not copy to the version for inspection by interested
parties is really confidential. If you still consider it to be confidential, you must give the reasons why, item by
item and summarise the confidential information in non-confidential form. If, in exceptional circumstances, it
is not possible to even summarise the confidential information, give reasons why summarisation is not
possible.
Examples on how to summarise confidential information.
• When the information concerns numbers for various years you can use indices.
Example of confidential information:
2011
US $ 20.000
2012
US $ 30.000
2013
US $ 40.000
The non-confidential summary could be as follows:
2011
=100
2012
150
2013
200
• When the information concerns a single number you can apply a % change to it.
Example of confidential figure:
"My cost of production is US $ 50 per KG."
The non-confidential summary could be as follows:
"My cost of production is US $ 55 per KG" (+ footnote saying: "actual numbers have been amended by a
margin of maximum +/- 10%, to protect confidentiality").
• When the confidential information concerns text, you can either summarise it or eliminate the names
of parties by indicating their function.
Example of confidential information:
“TRADING COMPANY Ltd, told me that the prices of imports were 20% lower.”
The non-confidential summary could be as follows:
“[One of my customers], told me that the prices of imports were 20% lower.”
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5070 sayılı kanun gereğince güvenli elektronik imza ile imzalanmıştır. ID:7935451201482993319. Bu kod ile http://evrak.oaib.org.tr/ adresinden doğrulayabilirsiniz.
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5070 sayılı kanun gereğince güvenli elektronik imza ile imzalanmıştır. ID:7935451201482993319. Bu kod ile http://evrak.oaib.org.tr/ adresinden doğrulayabilirsiniz.
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5070 sayılı kanun gereğince güvenli elektronik imza ile imzalanmıştır. ID:7935451201482993319. Bu kod ile http://evrak.oaib.org.tr/ adresinden doğrulayabilirsiniz.
3
012345467601691
7676306
771067639761277
72
672
767762
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5070 sayılı kanun gereğince güvenli elektronik imza ile imzalanmıştır. ID:7935451201482993319. Bu kod ile http://evrak.oaib.org.tr/ adresinden doğrulayabilirsiniz.
#
012345467601691
7676306
771067639761277
72
672
767762
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5070 sayılı kanun gereğince güvenli elektronik imza ile imzalanmıştır. ID:7935451201482993319. Bu kod ile http://evrak.oaib.org.tr/ adresinden doğrulayabilirsiniz.
012345467601691
7676306
771067639761277
72
672
767762
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5070 sayılı kanun gereğince güvenli elektronik imza ile imzalanmıştır. ID:7935451201482993319. Bu kod ile http://evrak.oaib.org.tr/ adresinden doğrulayabilirsiniz.
N
012345467601691
7676306
771067639761277
72
672
767762
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5070 sayılı kanun gereğince güvenli elektronik imza ile imzalanmıştır. ID:7935451201482993319. Bu kod ile http://evrak.oaib.org.tr/ adresinden doğrulayabilirsiniz.
012345467601691
7676306
771067639761277
72
672
767762
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5070 sayılı kanun gereğince güvenli elektronik imza ile imzalanmıştır. ID:7935451201482993319. Bu kod ile http://evrak.oaib.org.tr/ adresinden doğrulayabilirsiniz.
5070 sayılı kanun gereğince güvenli elektronik imza ile imzalanmıştır. ID:7935451201482993319. Bu kod ile http://evrak.oaib.org.tr/ adresinden doğrulayabilirsiniz.
5070 sayılı kanun gereğince güvenli elektronik imza ile imzalanmıştır. ID:7935451201482993319. Bu kod ile http://evrak.oaib.org.tr/ adresinden doğrulayabilirsiniz.
5070 sayılı kanun gereğince güvenli elektronik imza ile imzalanmıştır. ID:7935451201482993319. Bu kod ile http://evrak.oaib.org.tr/ adresinden doğrulayabilirsiniz.
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