Popis: |
The inward processing regime (‘IPR’) allows EU companies to temporarily bring goods into the EU customs territory for processing without releasing them for free circulation on the EU market – and thus without incurring anti-dumping duties. This special situation raises questions on how imports made under the IPR are to be treated in anti-dumping investigations. A survey of the European Commission’s practice on the treatment of imports made under the IPR reveals an inconsistent approach and a lack of reasoning that could explain the sometimes diametrically opposed conclusions drawn from seemingly similar fact patterns. European Union, European Commission, trade defense, anti-dumping, inward processing, inward processing regime, EU anti-dumping law |