ARTICLE 54: ADJUSTMENT FOR DIFFERENCES IN TERMS AND CONDITIONS OF SALE
The differences between normal value and export price with regarding the terms and conditions of sale will be the reason for the adjustment provided that these differences are directly related to the markets under investigation. Adjustable expenses must be incidental to sales and be part of their price. Admissible adjustments will include the following rubrics:
Salaries paid to sellers will be adjustable to the extent that they represent variable expenses of the company and are analogous to the payment of commissions.
The above adjustments will be made by subtracting the normal value and export price, with the corresponding amounts in each case.
As a general rule, no adjustments will be made for differences in general expenses of general character, including those related to research and development.