The anti-dumping law incorporates two basic principles concerning the importance of accuracy. First, the statute requires that the Commerce Department verify the accuracy of all information submitted during an anti-dumping investigation.

It is of paramount importance for companies involved in anti-dumping and countervailing duty investigations to submit accurate responses to the Commerce Department.

During the verification the Commerce Department uses two basic methodologies known as 'up' and 'down'. First, beginning with the information in the response, the Commerce Department traces various items 'up' to the company's financial statement.

Source documents are extremely important in a verification. The Commerce Department is reluctant to accept testimonial evidence on any point; it wants to see documentary evidence. The particular documents used in individual verifications can vary considerably.

Many anti-dumping decisions are eventually reviewed by the Court of International Trade (CIT).

Every verification involves the price response submitted by the foreign company. Although each verification is different, the following topics are always important:

If the anti-dumping investigation also involves cost of production, the verification is even more time consuming and difficult. The Commerce Department usually sends an accountant (either an employee of the Commerce Department or an outside consultant from an accounting firm under contract to the Commerce Department) to conduct the cost. verification.

Countervailing duty verifications are much less predictable than dumping verifications. As noted earlier, the scope of the verification needs to adjust to consider the specific programmes at issue. Loan programmes are very different from tax programmes, and equity infusions have little to do with either loan programmes or tax programmes.