Singapore legislation
Regulation 30
Regulation 30
Transactions not in ordinary course of trade
For the purposes of section 15(4) of the Act —
the extended period of time is normally one year but must in no case be less than 6 months;
sales below per unit costs are made in substantial quantities where the Minister establishes that the weighted average selling price of the transactions under consideration for the determination of the normal value is below the weighted average per unit costs, or that the volume of sales below per unit costs represents not less than 20% of the volume sold in transactions under consideration for the determination of normal value; and
prices below per unit costs at the time of sale and above weighted average per unit costs for the period of investigation or review are considered to provide for the recovery of costs within a reasonable period of time.