In the usual dumping case, a producer sells his product abroad at prices lower than those at which the same product is sold in the domestic market (country of origin). But dumping is also possible in other circumstances. The General Agreement on Tariffs and Trade (hereinafter GATT) and the Antidumping Code (hereinafter the Code) recognize dumping where, in the absence of a domestic price, the price in the export market is lower than the price for a comparable product in a third country market. If neither a domestic nor a third country price is available, these international agreements provide that dumping occurs when the export market price is lower than the cost of production in the country of origin. United States law goes even further, providing that dumping may occur even though a domestic price is available and it is not higher than the export price.
Fred A. Rodriguez,
Gilmore: An Antidumping Proceeding as Cost-Price Comparison,
Mich. J. Int'l L.
Available at: https://repository.law.umich.edu/mjil/vol1/iss1/11