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Recently there has been an increasing interest in the enforcement of CVD to import products from China. In CVD investigation, there exists an issue of price comparison and benchmark selection. Because of the special difficulties inherent in using a Chinese benchmark for loans and government provided goods, the US has been selected external benchmarks to determine the amount of subsidy benefit. Under this circumstance, the author tries to study the use of methodologies for the external benchmark, and find legal principles behind them. This article is composed of three parts: the introduction, the main body and the conclusion and the main body goes to the following three chapters: Chapter provides the overview of CVD investigations Ⅱ toward China and the concept of external benchmark. Chapter presents the US 's Ⅲ methodology regarding benchmark selection and price comparison. Chapter analyzes Ⅳ the WTO Appellate Body Report upholding the panel's decision which accepted the US benchmark methodology as valid. This is probable an important base on which other WTO members will decide the external benchmark applicability when they initiate CVD investigation against China in the future.

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