2. European Union
7.10 The European Union considers that there is no dispute between the parties and that under
these circumstances the report of the Panel could be limited to making a finding that the parties agree
that there is no dispute. Furthermore, noting that the United States acknowledges that its measures are
inconsistent with the Anti-Dumping Agreement, the Panel could suggest that the United States bring
the measures at issue into conformity "immediately". The European Union considers that in order to
ensure a prompt settlement of the dispute, as well as to make "the procedures more efficient" in
accordance with Article 12.8 of the DSU, the Panel could adapt its working procedures and stop its
proceedings upon receiving the views of the third parties.31 Finally, the European Union addresses
the United States' position that the rights and obligations of WTO Members flow, not from panel or
Appellate Body reports, but from the text of the covered agreements. The European Union relies on
the Appellate Body report in US – Stainless Steel (Mexico) to argue that panels should follow the
rulings of the Appellate Body where it has previously interpreted the same legal questions. Thus, the
European Union considers that to the extent the Panel wants to make an independent finding about the
interpretation of the relevant law and its application to the facts of this case, it should follow
Appellate Body reports on the same legal issue and find that the USDOC's use of zeroing is
inconsistent with Article 2.4.2 of the Anti-Dumping Agreement.
3. Japan
7.11 Japan supports Korea's claim. It recognizes that the Appellate Body found in US – Softwood
Lumber V that the use of "zeroing" in the context of the weighted average-to-weighted average
methodology in original investigations is inconsistent with Article 2.4.2 of the Anti-Dumping
Agreement. Furthermore, Japan recalls that in US – Shrimp (Ecuador) and US – Anti-Dumping
Measures on PET Bags, where the United States also acknowledged that the reasoning of the
Appellate Body in US – Softwood Lumber V was applicable to the disputes, the respective panels
concluded that the United States had acted inconsistently with Article 2.4.2 of the Anti-Dump Agreement.