19 U.S.C. § 1677a: Export price and constructed export price

The term “export price” means the price at which the subject merchandise is first sold (or agreed to be 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 or to an unaffiliated purchaser for exportation to the United States, as adjusted under subsection (c). 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). when not included in such price, the cost of all containers and coverings and all other costs, charges, and expenses incident to placing the subject merchandise in condition packed ready for shipment to the United States, the amount of any import duties imposed by the country of exportation which have been rebated, or which have not been collected, by reason of the exportation of the subject merchandise to the United States, and the amount of any countervailing duty imposed on the subject merchandise under part I of this subtitle to offset an export subsidy, and except as provided in paragraph (1)(C), the amount, if any, included in such price, attributable to any additional costs, charges, or expenses, and United States import duties, which are incident to bringing the subject merchandise from the original place of shipment in the exporting country to the place of delivery in the United States, and the amount, if included in such price, of any export tax, duty, or other charge imposed by the exporting country on the exportation of the subject merchandise to the United States, other than an export tax, duty, or other charge described in section 1677(6)(C) of this title . commissions for selling the subject merchandise in the United States; expenses that result from, and bear a direct relationship to, the sale, such as credit expenses, guarantees and warranties; any selling expenses that the seller pays on behalf of the purchaser; and any selling expenses not deducted under subparagraph (A), (B), or (C); the cost of any further manufacture or assembly (including additional material and labor), except in circumstances described in subsection (e); and the profit allocated to the expenses described in paragraphs (1) and (2). The price of identical subject merchandise sold by the exporter or producer to an unaffiliated person. The price of other subject merchandise sold by the exporter or producer to an unaffiliated person. For purposes of subsection (d)(3), profit shall be an amount determined by multiplying the total actual profit by the applicable percentage. The term “applicable percentage” means the percentage determined by dividing the total United States expenses by the total expenses. The term “total United States expenses” means the total expenses described in subsection (d)(1) and (2). The expenses incurred with respect to the subject merchandise sold in the United States and the foreign like product sold in the exporting country if such expenses were requested by the administering authority for the purpose of establishing normal value and constructed export price. The expenses incurred with respect to the narrowest category of merchandise sold in the United States and the exporting country which includes the subject merchandise. The expenses incurred with respect to the narrowest category of merchandise sold in all countries which includes the subject merchandise. The term “total actual profit” means the total profit earned by the foreign producer, exporter, and affiliated parties described in subparagraph (C) with respect to the sale of the same merchandise for which total expenses are determined under such subparagraph.