To ensure that the normal value was expressed at the same level of taxation as the export price, the normal value in the provisional Regulation was determined with the inclusion of the VAT charged on exports of large diameter seamless pipes and tubes that was not refunded to the Chinese exporting producers.
En particulier, dans le cas des tubes et tuyaux utilisés pour la prospection de pétrole et de gaz, la TVA remboursable était de 13 %, contre 9 % pour les autres types de produits.