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• 2. Anti-Dumping Duties

• Trade Remedies

• Completed Investigations

• Reassessment Investigations

• Plasterboard from Thailand

Within this section …

• 2.1 Exports by Siam Gypsum Industry Co. or SCT Co. Ltd
  • Imports by Elephant Plasterboard New Zealand Limited
  • Imports by Other Importers
  • Example 1
• 2.2 Exports by All other exporters
  • Example 2

6. The anti-dumping duties are imposed as ad valorem rates, specific rates, or reference prices by way of normal value (value for duty) equivalents (NV(VFD)E). Table 1 shows the anti-dumping duties that apply. Explanations of how to apply the duties follow in the sections below.

7. All anti-dumping duty amounts are per square metre of plasterboard. Invoice prices, which are usually per piece, can be converted to per square metre by multiplying the length (in metres) by the width (in metres). For example, if a piece of standard plasterboard is 2400mm long by 1200mm wide, multiply 2.4 x 1.2 = 2.88 square metres per piece.

8. Any amounts that required currency conversion should be converted using the relevant Customs exchange rate at the date of the invoice.

2.1 Exports by Siam Gypsum Industry Co. or SCT Co. Ltd

Imports by Elephant Plasterboard New Zealand Limited

9. Plasterboard that is manufactured by Siam Gypsum Industry Co. (SGI) and exported by SCT Co. Ltd (SCT) to Elephant Plasterboard New Zealand Limited (Elephant), attracts a zero ad valorem duty. So no anti-dumping duty is payable on any of these shipments.

Imports by Other Importers

10. Plasterboard that is manufactured by SGI and exported by SCT, to importers other than Elephant, are subject to a reference price duty in the form of a NV(VFD)E amount.

11. The NV(VFD)E that applies is set in Thai Baht (THB) at THB xxxx. This amount should be compared with the value for duty (VFD) amount, which is equivalent to the Free On Board (FOB) price, to establish if any anti-dumping duty is payable. Anti-dumping duty will only be payable when the NV(VFD)E is greater than the FOB value and is equal to the difference between the NV(VFD)E and the FOB price.

Example 1

12. This example below is for exports from SCT to ABD Plaster Products Limited. All the prices are set in New Zealand dollars (NZD). Assume the following exchange rates: NZD1.00=THB24.11 and THB1.00 =NZD0.04156

Step 1: Does the invoice contain plasterboard subject to anti-dumping duties?

Lines 1, 2 and 3 contain standard plasterboard that is subject to the anti-dumping duties.

Step 2: Calculate the price per square metre

Multiply the length by the width to determine number of square metres per piece. Then divide the price per piece by the square metres per piece to determine a price per square metre.

Step 3: Calculate the anti-dumping duty

The NV(VFD)E is in THB and needs to be converted into NZD using the current exchange rate. The NV(VFD)E is then compared to the calculated FOB price per square metre to determine if any anti-dumping duty is payable.

If the NV(VFD)E is higher than the FOB then the difference becomes the anti-dumping duty payable per square metre.

If the price per square metre is equal to or greater than the NV(VFD)E no anti-dumping duty is payable.

The anti-dumping duty per square metre then needs to be multiplied by the number of pieces for that invoice line and mutilplied by the number of square metres per piece. So in the above example xxxx x (900 pieces x 2.88 metres) = NZDxxxx. This process will need to be completed for each line that anti-dumping duty is payable on.

2.2 Exports by All other exporters

13. Exports by BPB Thai Gypsum Plc. (BPB) attract a specific duty rate of THBxxxx Exports by all other suppliers, except SCT, attract the same rate.

Example 2

14. This example sets out how to calculate the anti-dumping duty for plasterboard exports from BPB and all other exporters (apart from SCT). The example is in NZD. Assume the following exchange rates: NZD1.00=THB24.11 and THB1.00 =NZD0.04156.

Step 1: Does the invoice contain plasterboard subject to anti-dumping duties?

Lines 2, 3 and 4 contain standard plasterboard subject to anti-dumping duties.

Step 2: Calculate the number of square metres of plasterboard

Multiply the length by the width and then the total number of pieces to determine the number of square metres subject to anti-dumping duty for that line.

Step 3: Multiply the number of square metres by the specific duty

Multiply the square metres by the specific duty. 11,908.80 x TBHxxxx = TBHxxxx

Step 4: Convert amount into New Zealand Dollars

This amount then needs to be converted to New Zealand dollars using the relevant exchange rate. THBxxxx x 0.04156 = NZDxxxx, which is the amount of anti-dumping duty payable.