DOU 12/03/2025 - Diário Oficial da União - Brasil

TEXTO OFICIAL · ÍNTEGRA

Documento assinado digitalmente conforme MP nº 2.200-2 de 24/08/2001, que institui a Infraestrutura de Chaves Públicas Brasileira - ICP-Brasil. Este documento pode ser verificado no endereço eletrônico http://www.in.gov.br/autenticidade.html, pelo código 06012025031200041 41 ISSN 1677-7042 Seção 1 - Edição Extra Nº 48-B, quarta-feira, 12 de março de 2025 (235) Finally, the third sampled producer, Xiamen exported the product concerned through a related company located in Hong Kong and, in minor quantities, directly to independent customers in the Union. The export price for Xiamen was the price actually paid or payable for the product concerned when sold for export to the Union, in accordance with Article 2(8) of the basic Regulation. EU Commission, Imposition of a definitive anti-dumping duty on imports of high tenacity yarns of polyesters originating in China (May, 2023) 3.4. Export price (152) Hailide exported the product concerned directly to independent customers in the Union as well as through a related company located in Hong Kong. The export price for Hailide was the price actually paid or payable for the product concerned when sold for export to the Union, in accordance with Article 2(8) of the basic Regulation. Regarding the sales via the related company in Hong Kong, please see recitals (162)-(163) below for further details. (153) Furthermore, Hailide also sold the product concerned to the Union through an additional related company in the Union acting as an importer. For these sales, the export price was constructed on the basis of the price at which the imported product was first resold to independent customers in the Union in accordance with Article 2(9) of the basic Regulation. The adjustments made related to all costs incurred between importation and resale, including the SG&A expenses of the related importer located in the Union, and a reasonable profit (established at 6,89 % in the recent polyvinyl alcohols ('PVA') investigation (89) for another chemical product and used in the present investigation given the similarity of the industry and the lack of cooperation from unrelated importers), in order to establish a reliable export price at the Union frontier level. EU Commission, Imposition of a provisional anti-dumping duty on imports of aluminium flat-rolled products originating in China 3.5.8. Export price (277) When the sampled exporting producers of the Nanshan Group exported the product concerned to the Union either directly to independent customers or through related companies located in China or in third countries, the export price was the price actually paid or payable for the product concerned when sold for export to the Union, in accordance with Article 2(8) of the basic Regulation. (278) Two companies within the Nanshan Group also sold the product concerned to the Union through an additional related company in the Union acting as an importer. For these sales, the export price was constructed on the basis of the price at which the imported product was first resold to independent customers in the Union in accordance with Article 2(9) of the basic Regulation. The adjustments made related to all costs incurred between importation and resale, including SG&A expenses and profits, in order to establish a reliable export price at the Union frontier level. (279) Another sampled company, Xiamen Xiashun, exported the products concerned directly to independent customers in the Union. For these sales, the export price was thus the price actually paid or payable for the product concerned when sold for export to the Union, in accordance with Article 2(8) of the basic Regulation. 952. Portanto, de acordo com a Jingye, ao interpretar o Artigo 2(9), segundo o qual a reconstrução do preço de aplicação seria aplicável no caso de uma relação entre "o exportador, o importador ou uma terceira parte", a Comissão Europeia não incluiria, dentro do conceito de "terceira parte", as empresas comerciais afiliadas aos produtores localizadas no mesmo país de exportação. Um entendimento semelhante poderia ser obtido para o art. 21 do Decreto nº 8.058, de 2013. 953. Esta prática da Comissão Europeia seria consistente com um entendimento paralelo da jurisprudência do Tribunal de Justiça da UE ("CJEU") em relação aos ajustes feitos ao preço de exportação para fins de comparação justa, com base no Artigo 2(10) do Regulamento (UE) 2016/1036. 954. Segundo a Jingye, o CJEU consideraria que uma "única entidade econômica" existe quando um produtor delegar tarefas normalmente de responsabilidade de um departamento de vendas interno a uma empresa subsidiária que distribui seus produtos. Esta jurisprudência teria sido recentemente reafirmada pelo CJEU em setembro de 2024. 955. Sendo que haveria uma "única entidade econômica", certas deduções não deveriam ser feitas do distribuidor relacionado no preço de exportação. Em 2009, quando o Conselho da UE aplicou um direito antidumping determinado por meio desse tipo de dedução, a decisão teria sido anulada pelo CJEU de acordo com o seguinte fundamentos: 178. It should be noted that, where it is found that a producer entrusts tasks normally falling within the responsibilities of an internal sales department to a company for the distribution of its products which it controls economically and with which it forms a single economic entity, the fact that the institutions base their reasoning on the prices paid by the first independent buyer from the affiliated distributor is justified. Taking the prices of the affiliated distributor into account avoids costs which are clearly included in the sale price of a product when that sale is carried out by an integrated sales department in the producer's organisation no longer being included where the same sales activity is carried out by a company which is legally distinct, even though economically controlled by the producer (see, to that effect, and by analogy, Case C-171/87 Canon v Council [1992] ECR I-1237, paragraphs 9 to 13). 956. Portanto, se houver uma "única entidade econômica", de acordo com a Jingye, o preço do distribuidor para o primeiro comprador independente deveria ser levado em consideração. Dessa forma, na prática da UE, nem a margem de lucro nem as despesas gerais e administrativas da empresa comercial relacionada seriam deduzidas para se chegar ao preço de venda do produtor investigado. 957. No caso dos EUA, a Jingye argumentou que a legislação estadunidense (19 CR 351.401(f)(1)) forneceria uma diretriz segundo a qual as partes afiliadas deveriam ser tratadas como uma "única entidade". A Jingye mostrou a prática do Departamento de Comércio dos EUA (USDOC) na aplicação desta disposição em uma situação equivalente ao presente caso: exportações feitas por meio de exportadores afiliados no mesmo país de exportação. 958. O entendimento do USDOC poderia ser observado, de acordo com a Jingye, na sunset review de chapas de aço carbono e liga da Coreia do Sul. A USDOC teria aplicado esta disposição à POSCO (o produtor do produto sob investigação) e várias partes relacionadas, incluindo distribuidores, também localizados na Coreia do Sul. De acordo com a decisão do USDOC: §351.401(F) TREATMENT OF AFFILIATED PRODUCERS IN ANTIDUMPING PROCEEDINGS (1) In general. In an antidumping proceeding under this part, the Secretary will treat two or more affiliated producers as a single entity where those producers have production facilities for similar or identical products that would not require substantial retooling of either facility in order to restructure manufacturing priorities and the Secretary concludes that there is a significant potential for the manipulation of price or production. (2) Significant potential for manipulation. In identifying a significant potential for the manipulation of price or production, the factors the Secretary may consider include: (i) The level of common ownership; (ii) The extent to which managerial employees or board members of one firm sit on the board of directors of an affiliated firm; and (iii) Whether operations are intertwined, such as through the sharing of sales information, involvement in production and pricing decisions, the sharing of facilities or employees, or significant transactions between the affiliated producers. 959. Portanto, o tratamento como uma "única entidade" exigiria, de acordo com a Jingye, o cumprimento de certos requisitos: 1. Relationship between the parties: although the provision refers to affiliated producers, the USDOC applies this provision even to parties who are not producers, but simply distributors who export to other countries, as will be seen in the conclusion of the USDOC's reasoning in the Public Memorandum. 2. Facilities that do not require a substantial overhaul to change priorities: the parties must have production facilities for similar or identical products that would not require a substantial overhaul of any of the facilities to restructure production priorities. 3. Substantial risk of price and production manipulation, which is examined according to: the degree of common control; the degree to which managers or board members of one company also sit on the board of the related company; and whether the operations are interconnected, for example by sharing sales information, involvement in production and pricing decisions, sharing facilities or employees, or significant transactions between the related parties. 960. De acordo com a Jingye, o USDOC aplicaria alguns dos critérios listados na Seção 771(33) da Lei Tarifária de 1930: SECTION 771(33) AFFILIATED PERSONS. The following persons shall be considered to be ''affiliated'' or ''affiliated persons'': (A) Members of a family, including brothers and sisters (whether by the whole or half-blood), spouse, ancestors, and lineal descendants. (B) Any officer or director of an organization and such organization. (C) Partners. (D) Employer and employee. (E) Any person directly or indirectly owning, controlling, or holding with power to vote, 5 percent or more of the outstanding voting stock or shares of any organization and such organization. (F) Two or more persons directly or indirectly controlling, controlled by, or under common control with, any per son. (G) Any person who controls any other person and such other person. 961. De acordo com a Jingye, o USDOC teria concluído que a POSCO e suas partes relacionadas localizadas na Coreia do Sul eram uma única entidade econômica, incluindo distribuidores do produto investigado: In previous segments of this proceeding, Commerce has treated POSCO and its affiliated resellers and service centers as a single entity. We find that record evidence continues to support treatment of certain of these companies as a single entity in this administrative review. Specifically, for the reasons outlined in the Affiliation and Collapsing Memorandum, Commerce preliminarily determines that POSCO, POSCO International Corporation, POSCO SPS, and certain distributors and service centers (Taechang Steel Co., Ltd., Winsteel Co., Ltd., and Shinjin Esco Co., Ltd.) (collectively, the POSCO single entity) are affiliated pursuant to section 771(33)(E) of the Act, and further Commerce finds that these companies should be treated as a single entity pursuant to 19 CFR 351.401(f). 962. Ainda segundo a Jingye, tendo concluído que havia uma única entidade, o USDOC teria determinado o preço de exportação da "única entidade POSCO" sem qualquer reconstrução, exceto no caso de um importador dos EUA relacionado: We used the EP methodology, in accordance with section 772(a) of the Act, when the merchandise under consideration was first sold before the date of importation by the producer or exporter of the subject merchandise outside of the United States to an unaffiliated purchaser in the United States, and the CEP methodology was not otherwise warranted. We adjusted the POSCO single entity's EP prices in accordance with section 772(c) of the Act. We used the CEP methodology, in accordance with section 772(b) of the Act, when the subject merchandise was first sold in the United States before or after the date of importation by a U.S. seller affiliated with the producer or exporter, to a purchaser not affiliated with the producer or exporter, and the EP methodology was not otherwise warranted. We adjusted the POSCO single entity's CEP sales in accordance with sections 772(c) and (d) of the Act. 963. A Metodologia EP (Preço de Exportação) e a Metodologia CEP (Preço de Exportação Construído), segundo a Jingye, estariam regulamentadas na Seção 772 da Lei Tarifária de 1930. Como o USDOC teria explicado, apenas na Metodologia CEP deduções deveriam ser feitas para a margem de lucro da parte relacionada - neste caso, o importador dos EUA relacionado, uma vez que os distribuidores afiliados na Coreia do Sul fariam parte da "única entidade POSCO": We calculated both EP and CEP based on prices to unaffiliated purchasers in the United States. We made an adjustment, where appropriate, to the starting prices for billing adjustments. We also made deductions, where appropriate, for movement expenses (e.g., foreign inland freight, international freight, marine insurance, U.S. brokerage and handling expenses, U.S. customs duties (including harbor maintenance fees), and U.S. inland freight to the unaffiliated U.S. customer, in accordance with section 772(c)(2)(A) of the Act. For CEP transactions, in accordance with section 772(d)(1) of the Act, we also deducted selling expenses associated with economic activities occurring in the United States, which include direct selling expenses (imputed credit expenses and inspection fees), and indirect selling expenses (inventory carrying costs and other indirect selling expenses). Finally, we made an adjustment for profit allocated to these expenses, in accordance with section 772(d)(3) and 772(f) of the Act. 964. A Jingye notou ainda que a Seção 772(b) da Lei Tarifária de 1930 permitiria, em princípio, a reconstrução do preço de exportação no cenário da relação entre o produtor e o exportador: (b) Constructed export price. The term "constructed export price" means the price at which the subject merchandise is first sold (or agreed to be sold) in the United States before or after the date of importation by or for the account of the producer or exporter of such merchandise or by a seller affiliated with the producer or exporter, to a purchaser not affiliated with the producer or exporter, as adjusted under subsections (c) and (d). 965. No entanto, segundo a Jingye, a existência de uma "única entidade" significaria que essa hipótese não poderia se realizar. Assim, nos EUA, a margem de lucro da POSCO não teria sido deduzida ao calcular o preço de exportação da PIC. 966. Assim, a Jingye entendeu que o DECOM não estaria vinculado à prática da UE ou dos EUA no campo de medidas comerciais. O Decreto nº 8.058, de 2013, não teria fornecido uma regra definitiva para esta situação. A empresa destacou que embora o art. 21 se refira à relação entre "o produtor ou exportador e o importador ou uma terceira parte", não haveria detalhes suficientes para concluir que essa terceira parte necessariamente deveria incluir uma empresa comercial relacionada localizada no mesmo país do produtor investigado. 967. A Jingye entendeu que teria apresentado fundamentos para que o DECOM pudesse mudar sua metodologia de cálculo, ao invocar a prática de outras jurisdições (EUA e UE), e assim, o raciocínio utilizado por essas autoridades em suas decisões, seria aplicável à relação que a Jingye possui com as empresas comerciais afiliadas na China. 968. Assim, a Jingye entendeu que, para determinar seu preço de exportação, a análise deveria levar em consideração a última empresa comercial afiliada que exportou o produto em questão para a primeira parte independente no Brasil, sem deduções adicionais entre a empresa comercial afiliada da Jingye e a própria Jingye. 969. Alternativamente, caso o DECOM rejeite os argumentos apresentados acima, a Jingye apresentou novas alternativas para calcular a margem de lucro substituta mais adequada, tendo em vista que os produtores nacionais contestaram as empresas comerciais substitutas propostas pela Jingye com base no fato de que elas concentrariam suas atividades na China, uma alegada NME, de modo que suas operações não refletiriam as condições de mercado. Além disso, os produtores nacionais teriam apontado incentivos governamentais fornecidos às empresas comerciais substitutas anteriormente sugeridas pela Jingye. 970. De acordo com a Jingye, os produtores nacionais teriam sugerido a empresa japonesa Marubeni Corporation (Marubeni), como empresa comercial substituta para substituir as empresas comerciais chinesas afiliadas à Jingye. Para tanto, os produtores nacionais teriam apresentado as demonstrações financeiras da Marubeni para o ano encerrado em março de 2023 para o segmento chamado Metals & Minerals Resources.