*1312This matter is before the court following the U.S. Department of Commerce's ("Commerce" or the "agency") redetermination upon remand in this case. See Final Results of Redetermination Pursuant to Court Remand ("Remand Results"), ECF No. 105-1.
Plaintiffs Jacobi Carbons AB and Jacobi Carbons, Inc. (together, "Jacobi"), and Plaintiff-Intervenors1 (collectively, with Jacobi, "Plaintiffs"), initiated this case challenging Commerce's final results in the seventh administrative review ("AR7") of the antidumping duty order on certain activated carbon from the People's Republic of China ("PRC" or "China").See *1313Certain Activated Carbon from the People's Republic of China , 80 Fed. Reg. 61,172 (Dep't Commerce Oct. 9, 2015) (final results of antidumping duty admin. review; 2013-2014) (" Final Results "), ECF No. 37-3, and accompanying Issues and Decision Mem., A-570-904 (Oct. 2, 2015) ("I & D Mem."), ECF No. 37-4.2 Plaintiffs challenged Commerce's (1) selection of Thailand as the primary surrogate country, (2) selection of Thai surrogate values to value financial ratios and carbonized material, and (3) reduction of Jacobi's constructed export price ("CEP") by an amount for irrecoverable value added tax ("VAT"). See generally Confidential Pls. Jacobi Carbons AB and Jacobi Carbons, Inc.'s Mot. for J. on the Agency R. and Pls.' Br. in Supp. of their Mot. for J. on the Agency R. ("Jacobi Rule 56.2 Mem."), ECF No. 51; Pls. Carbon Activated Tianjin Co., Ltd., Jilin Bright Future Chemicals Company, Ltd., Ningxia Mineral and Chemical Limited, Shanxi DMD Corporation, Shanxi Industry Technology Trading Co., Ltd., Shanxi Sincere Industrial Co., Ltd., Tancarb Activated Carbon Co., Ltd., and Tianjin Maijin Industries Co., Ltd. Mot. for J. on the Agency R., ECF No. 59; Pls. Carbon Activated Tianjin Co., Ltd., Jilin Bright Future Chemicals Company, Ltd., Ningxia Mineral and Chemical Limited, Shanxi DMD Corporation, Shanxi Industry Technology Trading Co., Ltd., Shanxi Sincere Industrial Co., Ltd., Tancarb Activated Carbon Co., Ltd., and Tianjin Maijin Industries Co., Ltd. Mem. in Supp. of Mot. for J. on the Agency R. ("CATC Rule 56.2 Mem."), ECF No. 59-2 (incorporating Jacobi's arguments and providing additional arguments on all issues); Pl.-Int. Ningxia Huahui Activated Carbon Co., Ltd.'s Rule 56.2 Mot. for J. on the Agency R., ECF No. 58 (incorporating Jacobi's arguments regarding surrogate country and surrogate value selection, adopting Jacobi's arguments regarding VAT and making additional arguments thereto); Mot. of GDLSK Pl.-Ints. for J. on the Agency R. under USCIT Rule 56.2 and Mem. of Law in Supp. of GDLSK Pls.' Rule 56.2 Mot. for J. on the Agency R., ECF No. 60 (adopting all arguments made by Jacobi and providing additional argument regarding VAT).
On April 7, 2017, the court remanded Commerce's surrogate country selection (in particular, its de terminations vis-à-vis economic comparability and significant production of comparable merchandise), and Commerce's irrecoverable VAT adjustment for further explanation or reconsideration, and deferred considering Plaintiffs' arguments regarding Thai surrogate values pending the results of Commerce's remand redetermination. See Jacobi Carbons AB v. United States ("Jacobi (AR7) I "), 41 CIT ----, 222 F.Supp.3d 1159 (2017).3 Commerce filed its remand redetermination on August 10, 2017. See Remand Results. Therein, Commerce retained Thailand as the primary surrogate *1314country and further explained its VAT calculation. See id.
Jacobi, CATC, and Cherishmet filed comments opposing the Remand Results. See Jacobi's Comment on Commerce's Remand Redetermination ("Jacobi Opp'n Cmts"), ECF No. 108; Consol. Pls. Carbon Activated Tianjin Co., Ltd., Jilin Bright Future Chemicals Company, Ltd., Ningxia Mineral and Chemical Limited, Shanxi DMD Corporation, Shanxi Industry Technology Trading Co., Ltd., Shanxi Sincere Industrial Co., Ltd., Tancarb Activated Carbon Co., Ltd., and Tianjin Maijin Industries Co., Ltd. Comments in Opp'n to U.S. Department of Commerce's Remand Redetermination ("CATC Opp'n Cmts"), ECF No. 107; GDLSK Pls.' Comment on Commerce's Remand Redetermination, ECF No. 109 (adopting Jacobi's comments). Defendant and Defendant-Intervenors filed comments in support of the Remand Results. See Def.'s Reply to Pls.', Consol. Pls.', and Pl-Ints.' Respective Comments on the Remand Redetermination ("Gov. Supp. Cmts"), ECF No. 112; Def.-Ints.' Responsive Comments in Supp. of U.S. Department of Commerce's Remand Redetermination ("Def-Ints. Supp. Cmts"), ECF No. 113. On February 15, 2018, the court held oral argument on the irrecoverable VAT issue. See Order (Jan. 26, 2018), ECF No. 117; Docket Entry, ECF No. 121.
For the following reasons, the court sustains Commerce's economic comparability determination but remands its determinations regarding significant production of comparable merchandise, surrogate value selections, and the irrecoverable VAT adjustment.
JURISDICTION AND STANDARD OF REVIEW
The court has jurisdiction pursuant to § 516A(a)(2)(B)(iii) of the Tariff Act of 1930, as amended, 19 U.S.C. § 1516a(a)(2)(B)(iii) (2012),4 and 28 U.S.C. § 1581(c). The court will uphold an agency determination that is supported by substantial evidence and otherwise in accordance with law. 19 U.S.C. § 1516a(b)(1)(B)(i). "The results of a redetermination pursuant to court remand are also reviewed for compliance with the court's remand order." SolarWorld Americas, Inc. v. United States , 41 CIT ----, ----, 273 F.Supp.3d 1314, 1317 (2017) (quoting Xinjiamei Furniture (Zhangzhou) Co. v. United States , 38 CIT ----, ----, 968 F.Supp.2d 1255, 1259 (2014) (internal quotation marks omitted).
DISCUSSION
I. Relevant Legal Framework for Nonmarket Economy Proceedings
An antidumping duty is "the amount by which the normal value exceeds the export price (or the constructed export price) for the merchandise." 19 U.S.C. § 1673. When an antidumping duty proceeding involves a nonmarket economy country, Commerce determines normal value by valuing the factors of production5 in a surrogate country, see 19 U.S.C. § 1677b(c)(1), and those values are referred to as "surrogate values." In selecting surrogate values, Commerce must use "the best available information" that is, "to the extent possible," from a market economy country or countries *1315that are economically comparable to the nonmarket economy country and "significant producers of comparable merchandise." Id. § 1677b(c)(1),(4). In selecting its surrogate values, Commerce generally prefers publicly-available and "non-proprietary information from producers of identical or comparable merchandise in the surrogate country." 19 C.F.R. § 351.408(c)(1),(4). Commerce's practice "is to select, to the extent practicable, [surrogate values] which are product-specific, representative of a broad-market average, publicly available and contemporaneous with the POR ["period of review"], and tax and duty exclusive." I & D Mem. at 25.
Commerce generally values all factors of production in a single surrogate country.6 Commerce has adopted a four-step approach to selecting a primary surrogate country. See Import Admin., U.S. Dep't of Commerce, Non-Market Economy Surrogate Country Selection Process , Policy Bulletin 04.1 (2004), http://enforcement.trade.gov/policy/bull04-1.html (last visited April 10, 2018) (hereinafter "Policy Bulletin 04.1"). Pursuant to Policy Bulletin 04.1,
(1) the Office of Policy ("OP") assembles a list of potential surrogate countries that are at a comparable level of economic development to the [non-market economy] country; (2) Commerce identifies countries from the list with producers of comparable merchandise; (3) Commerce determines whether any of the countries which produce comparable merchandise are significant producers of that comparable merchandise; and (4) if more than one country satisfies steps (1)-(3), Commerce will select the country with the best factors data.
Jiaxing Brother Fastener Co., Ltd. v. United States , 822 F.3d 1289, 1293 (Fed. Cir. 2016) (citation omitted); see also Policy Bulletin 04.1.
When calculating export price and constructed export price, Commerce may deduct "the amount, if included in such price, of any export tax, duty, or other charge imposed by the exporting country on the exportation of the subject merchandise to the United States, other than an export tax, duty, or other charge described in section 1677(6)(C) of this title."7 19 U.S.C. § 1677a(c)(2)(B). Such price adjustments must be "reasonably attributable to the subject merchandise." 19 C.F.R. § 351.401(c).
In 2012, Commerce reconsidered its unwillingness to apply § 1677a(c)(2)(B) to certain NME countries, including China,8 and, henceforth, considers whether the PRC "has imposed an export tax, duty, or other charge upon export of the subject merchandise during the period of investigation or the period of review," including, for example, "an export tax or VAT that is not fully refunded upon exportation." Methodological Change for Implementation of Section 772(c)(2)(B) of the Tariff Act of 1930, as Amended, In Certain Non-Market Economy Antidumping Proceedings , 77 Fed. Reg. 36,481, 36,482 (Dep't Commerce June 19, 2012) ("
*1316Methodological Change ") (internal quotation marks omitted). If it has, Commerce will "reduce the respondent's export price and constructed export price accordingly, by the amount of the tax, duty or charge paid, but not rebated." Id. at 36,483. When the VAT is "a fixed percentage of the price," Commerce "will adjust the export price or constructed export price downward by the same percentage." Id. "[B]ecause these are taxes affirmatively imposed by the Chinese ... government[ ]," Commerce "presume[s] that they are also collected." Id.
II. Economic Comparability
In briefing their original Rule 56.2 motions, Plaintiffs argued that Commerce erred when it excluded the Philippines as a potential surrogate country solely on the basis of economic comparability and declined to consider its significant production of comparable merchandise and data quality. See Jacobi Rule 56.2 Mem. at 9-13; CATC Rule 56.2 Mem. at 5 (asserting that "[Commerce] cannot lawfully make one criterion a threshold requirement ...."). The court upheld Commerce's sequential surrogate country selection methodology, but found that its economic comparability determination in this matter lacked reasoned analysis. Jacobi (AR7) I , 222 F.Supp.3d at 1171-75, 1176-79. The court remanded the Final Results "for Commerce to provide a reasoned explanation as to why the range of GNI data reflected on OP's list demonstrates economic comparability to the PRC, including why the Philippines' GNI does not." Id. at 1179 (citation omitted).
A. Commerce's Redetermination
On remand, Commerce explained its formulation of the GNI range generally, and in this proceeding specifically. See Remand Results at 3-15. Commerce's "long-standing practice" is to use per capita gross national income ("GNI") data reported in the World Bank's annual World Development Report as the indicator of each country's economic development. Id. at 3 (citations omitted). Although the statute only requires Commerce to seek a surrogate market economy country whose economic development is "comparable" to the subject nonmarket economy ("NME"), when possible, the agency "selects a surrogate country at the same level of economic development as the NME country." Id. at 4. Commerce considers those countries that occupy a "relatively narrow per capita GNI range that is centered on the per capita GNI of the NME country" to have attained the same level of economic development. Id.
Commerce likens per capita GNI ranges to a flight of stairs. Id. at 5. "[E]ach (flat) step ... is associated with a [relatively narrow] range of per capita GNI," whereas "the staircase itself ... is associated with a relatively broad range of per capita GNI." Id. The staircase metaphor demonstrates that
(a) the level of economic development increases with per capita GNI if the difference or jump in per capita GNI is big enough to take one from step to step, and (b) different countries can be at the same level of economic development, even if their per capita GNIs differ, so long as those differences are small enough that one stays on the same step.
Id. Commerce defines each step for each subject NME country "using a relatively narrow range of per capita GNI [that is] centered on the country at issue." Id. at 6.
The annual release of the World Development Report triggers Commerce's reconsideration of the surrogate countries on OP's list. Id. at 10. Commerce first "examines the per capita GNI data for the PRC and the change in per capita GNI from the year before, and compares the change in *1317the PRC's per capita GNI to the respective changes in the per capita GNIs of the existing set of surrogate countries," and "determine[s] whether it is necessary to re-center the GNI range in light of the year-to-year GNI changes." Id. Because of "the PRC's rapid GNI growth rate," Commerce usually must re-center the list. Remand Results at 10. From 2009 to 2013, the PRC's per capita GNI grew from $3,590 to $6,560, an 82% increase. Id. at 10-11 (citations omitted).9 Commerce subsequently "reevaluated the GNI range and expanded it at roughly the same rate." Id. at 10.
Commerce does not explicitly state how OP determines the precise per capita GNI range associated with each "step" that it uses to formulate its list. See id. at 12-13 (simply noting that once it has "preliminarily determined" the per capita GNI range, Commerce searches for suitable countries to include on the list). Commerce notes that the GNI range associated with each step or "level" generally increases as economic development increases. Id. at 11; see also id. at 12 (noting that "the World Bank's general premise of more expansive income ranges for higher per capita income is informative to [Commerce's] analysis").10 However, Commerce does explain that, pursuant to judicial precedent, it attempts to balance the list by including three countries above and below the PRC's per capita GNI, for a total of six countries. Remand Results at 13; see also id. at 9-10 & n.30 (citing Dorbest Ltd. v. United States , 35 CIT ----, ----, 755 F.Supp.2d 1291, 1297-98 & n.17 (2011) (faulting Commerce for establishing a per capita GNI range that only included countries with incomes below China's to determine economic comparability) ). Commerce may rebalance the list when a country changes from having a per capita GNI higher than the PRC's to one that is lower, and vice versa. Remand Results at 13. When a surrogate country's per capita GNI tracks China's per capita GNI, and is "actively used-and advocated for by interested parties[,] ... there is a strong inclination to continue relying on them" provided that country's per capita GNI remains within the selected range. Id. Countries that are not selected as surrogate countries are reevaluated and may be replaced on the list. Id. When considering new countries to add to the list, Commerce considers the surrogate value requirements for the subject merchandise, data quality and availability, the "economic diversity of the manufacturing sector," and the "specificity of the import data relied on to value the [factors of production]." Id. at 14.11
*1318The list is non-exhaustive, and is intended to provide interested parties with a "manageable set of potential surrogate countries" to focus on. Id. at 14, 15. When an interested party proposes an alternative country with a per capita GNI within the range of countries on the list, Commerce affords that country the same consideration as others on the list. Id. at 14. When an interested party proposes a country with a per capita GNI outside the selected range, Commerce will consider the country only if its data quality and availability, and significant producer status, outweigh its deficient economic comparability, id. at 14-15, and only when none of the countries at the same level of economic development (i.e., within Commerce's per capita GNI range) present viable surrogate country options, id. at 7-8.12
As to the Philippines' economic proximity to China, Commerce explains that, from 2009 to 2013, the "absolute difference between the PRC['s] per capita GNI and the Philippines['] per capita GNI grew" from $1,800 to $3,290. Id. at 16 & n. 45 (citations omitted). Thus, "it was only a matter of time before the PRC-regardless of whatever 'bright line' or range is used to define a level of economic development ...-would eventually move into a level of economic development different than that of the Philippines." Id. at 16. Because of the growing difference between the two countries' per capita GNI, there were more market economy countries falling between the per capita GNIs of the Philippines and China. Id. at 16. Stated differently,
[f]rom 2000 to 2013, the PRC's GNI per capita [had] grown 605 percent, or an average of 16 percent a year, while the Philippines [had] grown 166 percent, or an average of 8 percent per year. As the per capita GNI of the PRC has increased and outpaced that of the Philippines, which steadily fell behind in terms of GNI, [Commerce] has sought other countries to fill the void left by the Philippines.
Id. at 31 & n.108 (citations omitted). In this segment of the proceeding, OP identified three other countries with per capita GNIs lower than China's, but higher than the Philippines', to include on the list. Id. at 16.13 Those countries were "likely to have good data availability and quality, i.e., the specificity of these countries' data are more likely to assist the team in its valuation of the inputs." Id. at 17 & n.46 (quoting Req. for Surrogate Country and Surrogate Value Comments and Information (July 25, 2014), Attach. 1 at 2), RJA Tab 1, PR 64, ECF No. 114.
Because Commerce identified a country on the list (Thailand) that it determined was a significant producer of comparable merchandise, and had good data availability and quality, Commerce affirmed its prior opinion that the Philippines is "not an appropriate surrogate country for purposes of [AR7]." Remand Results at 17-18.
B. Commerce's Redetermination as to Economic Comparability is Sustained
Section 1677b(c)(4)(A) does not define the phrase "economic comparability"
*1319or require a particular methodology to determine which countries are economically comparable to the nonmarket economy country in question. See 19 U.S.C. § 1677b(c)(4) ; Jiaxing Brother Fastener Co., Ltd. v. United States , 38 CIT ----, ----, 961 F.Supp.2d 1323, 1328 (2014), aff'd 822 F.3d 1289. Thus, "Commerce may perform its duties in the way it believes most suitable," provided its determinations are supported by reasoned analysis and substantial evidence. Jiaxing Brother , 822 F.3d at 1298 (internal quotation marks and citation omitted). With respect to economic comparability, Commerce's Remand Results meet those requirements. As detailed above, Commerce has complied with the court's instruction to better explain why its GNI range reflects economic comparability to the PRC, including why the Philippines' GNI does not. See Jacobi (AR7) I , 222 F.Supp.3d at 1179 ; Remand Results at 3-18. Commerce's decision to exclude the Philippines from the list of countries is supported by substantial evidence demonstrating the widening disparity between the two countries' level of economic development. See Remand Results at 16 & n.45; id. at 31 & n.108. Plaintiffs' contrary arguments are unavailing.
Jacobi first contends that Commerce unreasonably determined that the Philippines was not at the same level of economic development on the basis of its "arbitrarily narrow GNI range." Jacobi Opp'n Cmts at 3. According to Jacobi, Commerce did not expand the GNI range as China's per capita GNI increased, but actually narrowed the range for 2013. Id. at 4-5. Specifically, between 2011 and 2013, Jacobi asserts, Commerce narrowed the spread between China's per capita GNI and the lowest per capita GNI14 on the surrogate list from 55.3 percent to 39.6 percent. Id. at 5 (citing Remand Results at 10-11, Table 1).
The Remand Results show that as China's per capita GNI increased from 2009 to 2013, Commerce increased the total per capita GNI range in U.S. dollar terms from $3,980 to $5,100. Remand Results at 10-11, Table 1.15 Commerce's expansion *1320of its GNI range need not exactly mirror China's economic growth; mathematical precision is not required. Cf. Dorbest , 755 F.Supp.2d at 1298 ("Commerce does not have to achieve mathematical perfection in its choice of countries to act as bookends for its initial selection [of the GNI range]."). Rather, as China's per capita GNI increases, countries occupying a broader range of per capita GNIs may generally be considered to be at the same level of economic development, and the increased range reflects that principle. See Remand Results at 11-12.
Jacobi also contends that Commerce's determination that the Philippines is not at the same level of economic development as the PRC is "factually incorrect," because "the Philippines was as economically comparable to China in 2013 as in previous years when Commerce found the Philippines to be at the same level of economic development." Jacobi Opp'n Cmts at 6 (emphasis omitted). Jacobi made a similar argument in the proceedings before remand, see Jacobi Rule 56.2 Mem. at 14-15, to which the Government responded that it "is not required ... to use the same surrogate country that it used in previous reviews," and it "selects the primary surrogate country for each segment of a proceeding based on the record of that particular segment," Gov. Rule 56.2 Resp. at 29.
In Jacobi (AR7) I , the court explained that
[the Government] is correct that nothing in the statute requires it to consider any particular country as a surrogate country. [E]ach administrative review is a separate exercise of Commerce's authority that allows for different conclusions based on different facts in the record. Accordingly, the validity of Commerce's decision to exclude the Philippines from its list of potential surrogate countries for AR7 depends on the validity of Commerce's compilation of the list generally.
222 F.Supp.3d at 1176-77 (internal quotation marks and citations omitted). As discussed above, Commerce's compilation of the list is reasonably based on its examination of annual changes to China's per capita GNI and re-centering of the list based on China's rapid economic expansion. See Remand Results at 10. Contrary to Jacobi's contention, see Jacobi Opp'n Cmts at 7, Commerce's explanation that the GNI range for a particular economic step increases with higher levels of economic development is not inconsistent with Commerce's exclusion of the Philippines because, as this court has recognized, Commerce properly may "narrow a list of countries within a band for purposes of administrative feasibility," Juangcheng Kangtai Chem. Co., Ltd. v. United States , Slip Op. 15-93, 2015 WL 4999476, at *7-8 (CIT Aug. 21, 2015) (internal quotation marks omitted); see also Remand Results at 10. Commerce's decision to limit OP's list of potential surrogates to six countries represents "precisely the type of discretion left within the agency's domain." Baoding Yude Chem. Indus. Co., Ltd. v. United States , 25 CIT 1118, 1126, 170 F.Supp.2d 1335, 1343 (2001) (Commerce's statutory obligation to select the best information available, for which "[t]here are no set rules," provides Commerce with the discretion to make certain determinations based on the record before it, provided those determinations are supported by substantial evidence); see also Remand Results at 15 (explaining that OP's list "is *1321intended to initiate a process whereby parties can focus their attention on a manageable set of potential surrogate countries") (emphasis added). Commerce's decision to exclude the Philippines is supported by substantial evidence demonstrating the widening gap between its per capita GNI and China's, and the apparent availability of other suitable countries. See Remand Results at 16 & n.45, 17 & n.46, and 31 & n.108 (citations omitted). That Jacobi may draw a different conclusion from the evidence does not mean that Commerce's decision is not supported by substantial evidence. See Matsushita Elec. Indus. Co. v. United States, 750 F.2d 927, 933 (Fed. Cir. 1984).
Finally, CATC contends that Commerce has not provided a "predictable or reasonable" method of assessing economic comparability. CATC Opp'n Cmts at 1.16 CATC points to the difference between China's percentage change in per capita GNI and the percentage change in the GNI band from 2009 to 2013 to support its argument that Commerce has not expanded the GNI range at roughly the same rate as China's increase. CATC Opp'n Cmts at 2.17 To be sure, the percentage change in the GNI band differs from the percentage change in China's per capita GNI. See Remand Results at 10-11, Table 1 (showing that, from 2009 to 2013, China's per capita GNI increased 82 percent, whereas the GNI range increased 28 percent). As discussed above, however, the expansion of the GNI range need not exactly match China's increasing *1322per capita GNI for Commerce's development of the surrogate country list to be reasonable. Moreover, it would be inappropriate for this court to impose that type of bright-line requirement. As the Government notes, "[t]he GNI data on which the surrogate country list is based is a fluid measurement that can change from year to year." Gov. Supp. Cmts at 13.
In sum, Commerce has provided a reasoned explanation of how it generated the surrogate country list, including why it considers those countries on the list to be at the same level of economic development as the PRC, and why the Philippines is not, which explanation is supported by substantial evidence.18
III. Significant Producer of Comparable Merchandise
In briefing its original Rule 56.2 motion, Jacobi argued that, during the period of review, the Philippines was the largest producer of activated carbon, Thailand was not a significant producer, and Commerce had impermissibly found that "any country with non-zero production" was a significant producer. Jacobi Rule 56.2 Mem. at 18-19, 21. CATC argued that Commerce had impermissibly "found that countries with any amount of exports of activated carbon are presumed to be equally significant producers." CATC Rule 56.2 Mem. at 6.
In the Issues and Decision Memorandum, Commerce had identified Thailand as a significant producer on the basis of its total export quantities. I & D Mem. at 7. Commerce explained that it "prefer[s] to consider quantity, rather than value, in determining whether a country is a significant producer" because "the fact that a country is not a net exporter of a particular product, in value terms, does not necessarily mean that the country is not a significant producer of that good, given that the country could import more higher-valued products than it exports." Id. (emphasis added). The court found several faults with Commerce's reasoning:
First, Commerce does not explain whether Thailand actually imports more higher-valued goods than it exports. Second, Commerce relied on Thailand's total exports-not net exports-to find that it is a "significant producer." Thus, Commerce's rationale for disfavoring net value as a measure of significant production does little to support (or explain) its preference for considering total export quantities. Finally, Commerce's reasoning fails to persuade that reliance on total exports, devoid of evidence of influence on world trade, is a permissible method of interpreting the term "significant producer," and, thus, identifying significant producer countries.
*1323Jacobi (AR7) I , 222 F.Supp.3d at 1181 (citing Chevron, U.S.A., Inc. v. Nat. Res. Def. Council, Inc. , 467 U.S. 837, 843, 104 S.Ct. 2778, 81 L.Ed.2d 694 (1984) ; Fresh Garlic Prod. Ass'n v. United States, 39 CIT ----, ----, 121 F.Supp.3d 1313, 1338-39 (2015) ). The court also rejected the Government's post hoc argument that Thailand's ranking on a list of activated carbon-exporting countries demonstrated significant production absent evidence of "the significance of that ranking in terms of its effect on global trade." Id. at 1181-82.
A. Commerce's Redetermination
On remand, Commerce changed its basis for finding Thailand to be a significant producer of comparable merchandise. Commerce now relies on financial statements as providing evidence of domestic Thai production of comparable merchandise and Thailand's status as a net exporter (in quantity terms) of the subject merchandise.19 Remand Results at 20-24.20
Commerce first points to financial statements from two Thai manufacturers of activated carbon, C. Gigantic Carbon Co., Ltd. ("Gigantic") and Carbokarn Co., Ltd. ("Carbokarn") as evidence of "significant production of comparable merchandise in Thailand" and which, according to Commerce, "in and of itself, establishes that Thailand is a significant producer." Remand Results at 20-21 & nn. 63-65.21 Commerce *1324separately notes that record evidence "indicates that Carbokarn is the 'biggest manufacturer of coconut shell based activated carbon in the world market.' " Remand Results at 37 & n.125 (quoting DJAC 2nd Surrogate Value Cmts, Ex. 8) (responding to arguments that Carbokarn's reported sales include non-comparable merchandise).
Commerce next explains that it may rely on "other criteria in lieu of evidence of domestic production," such as net exports of comparable merchandise. Id. at 21 & nn.66-67 (citing Policy Bulletin 04.1). In 2013 and 2014, Thailand had net exports of activated carbon in the amount of 2,035,309 kilograms.22 Id. at 21-22 & nn.70-71 (citing DJAC Surrogate Country Cmts). According to Commerce, Thailand's net exports (in quantity terms)23 represent further evidence that Thailand is a significant producer of comparable merchandise. See id. at 22.
B. Commerce's Redetermination as to Significant Production is Remanded
Neither the statute nor Commerce's regulations define "significant producer." See 19 U.S.C. § 1677b ; 19 C.F.R. § 351.408 ; Policy Bulletin 04.1 at 3. Because the term is undefined and ambiguous, the court must assess whether Commerce's interpretation of significant producer is based on a permissible construction of the statute. Chevron, 467 U.S. at 843, 104 S.Ct. 2778 ; Apex Frozen Foods Private Ltd. v. United States , 862 F.3d 1337, 1344 (Fed. Cir. 2017). Commerce's explanation on remand suggests two measures of significant production: (1) domestic production of identical merchandise; and (2) net exports (by quantity).
Jacobi and CATC each challenge Commerce's reliance on evidence of domestic production as a measure of significant production. See Jacobi Opp'n Cmts at *132513-16; CATC Opp'n Cmts at 5-6. CATC also contends that Commerce has not demonstrated that its reliance on Thailand's net exports is a reasonable interpretation of significant producer. See CATC Opp'n Cmts at 5 ("[T]he fact that Thailand has some production (whether measuring by exports or the unknown financial statement quantity) does not make it a significant producer merely because [Commerce] says it is significant .... [Commerce] may be given a measure of discretion in determining the definition of significant producer, but [its] definition must be reasonable.").
As discussed more fully below, each of Commerce's bases suffer from the same flaw: a lack of reasoning as to why the chosen measures and particular amounts of domestic production or net exports represent significant production. Without some basis for reviewing Commerce's conclusions, the court is unable to ensure that the agency's interpretation is not "arbitrary, capricious, or manifestly contrary to statute." Apex Frozen Foods , 862 F.3d at 1346 (citation omitted); see also NMB Singapore Ltd. v. United States, 557 F.3d 1316, 1319 (Fed. Cir. 2009) ("Commerce must explain the basis for its decisions; while its explanations do not have to be perfect, the path of Commerce's decision must be reasonably discernable to a reviewing court.") (citations omitted). Cf. Policy Bulletin 04.1 at 3 (although "fixed standards ... have not been adopted," the significant producer determination "should be made consistent with the characteristics of world production of, and trade in, comparable merchandise (subject to the availability of data on these characteristics).").
Domestic Production
Commerce seeks to ground its determination that domestic production, evidenced by financial statements, constitutes significant production in agency and judicial precedent; to wit , Commerce explains that it
has [ ] previously stated that, if comparable merchandise is produced, a country qualifies as a producer of comparable merchandise. Therefore, if the record contains evidence of domestic production of comparable merchandise, then this evidence directly addresses the requirement of significant production of comparable merchandise under [ 19 U.S.C. § 1677b(c)(4) ]. Such evidence may include the financial statements of a commercial producer of comparable merchandise in the surrogate country.
Remand Results at 20 & nn. 61-62 (citing Sebacic Acid from the People's Republic of China , 62 Fed. Reg. 65,674, 65,676 (Dep't Commerce Dec. 15, 1997) (final results of antidumping admin. review; 1995-1996) ("Sebacic Acid "); Dorbest Ltd. v. United States , 30 CIT 1671, 1683-84, 462 F.Supp.2d 1262, 1274 (2006) (upholding the Department's selection of India as a significant producer using the financial statements of Indian companies). Commerce then identifies the Carbokarn and Gigantic financial statements as evidence of significant production, see Remand Results at 20-21, but that finding does not follow from its explanation of legal precedent.
Sebacic Acid is an example of Commerce exercising broad discretion to determine what constitutes comparable merchandise for purposes of selecting its primary surrogate country. See 62 Fed. Reg. at 65,676. While "evidence of domestic production of comparable merchandise" may "directly address [ ] the requirement of significant production," Remand Results at 20 (emphasis added), nothing in Commerce's Sebacic Acid ruling suggests that it fulfills the requirement without more. Commerce's Dorbest citation is also unavailing. Therein, the *1326court affirmed Commerce's finding that India is a significant producer of merchandise comparable to wooden bedroom furniture (the subject merchandise) on the basis of evidence that included nine Indian surrogate financial statements in addition to directories of hundreds of Indian furniture producers and information on the value of Indian furniture output. See Dorbest , 30 CIT at 1683, 462 F.Supp.2d at 1274. Thus, Dorbest does not support Commerce's determination that evidence of domestic production in the form of financial statements, "in and of itself, establishes that Thailand is a significant producer." See Remand Results at 21.
Additionally, Commerce's reference to the Thai Baht value of Gigantic's and Carbokarn's respective sales does not save its determination. Read in context, Commerce's citation to Gigantic's and Carbokarn's respective sales appears solely to demonstrate the fact of domestic production. See Remand Results at 21 n.65; id. at 24 n.83. Commerce does not explain whether, or why, Gigantic's and Carbokarn's sales are "significant," and has, therefore, failed to articulate a "rational connection between the facts found and the choice made."24 Motor Vehicle Mfrs. Ass'n v. State Farm Mut. Auto. Ins. Co. , 463 U.S. 29, 43, 103 S.Ct. 2856, 77 L.Ed.2d 443 (1983) (quoting Burlington Truck Lines v. United States , 371 U.S. 156, 168, 83 S.Ct. 239, 9 L.Ed.2d 207 (1962) ). This omission is important because reliance on evidence of domestic production, without explaining its significance, reads the word "significant" out of the statute. It is well settled "that a statute must, if possible, be construed in such a fashion that every word has some operative effect." United States v. Nordic Village Inc. , 503 U.S. 30, 36, 112 S.Ct. 1011, 117 L.Ed.2d 181 (1992). Commerce's discretion to interpret the terms of the antidumping dumping statute does not include the discretion "to interpret them out of existence." Hussey Copper, Ltd. v. United States , 19 CIT 1081, 1084, 895 F.Supp. 311, 314 (quoting Smith-Corona Group v. United States , 713 F.2d 1568, 1571 (Fed. Cir. 1983).
Finally, the Government's attempt to rely on Commerce's passing reference to Carbokarn's status as "one of the largest manufacturers of coconut shell based activated carbon in the world market" is unpersuasive. Gov. Supp. Cmts at 18 (citing, inter alia , Remand Results at 37). Most importantly, Commerce did not rely on Carbokarn's status, see Remand Results at 18-24, and the court may only sustain the agency's decision "on the same basis articulated in the order by the agency itself," Burlington Truck Lines , 371 U.S. at 168-69, 83 S.Ct. 239. Rather, Commerce referenced Carbokarn's status in its response to Jacobi's contention that "Carbokarn's 2013 sales include chemical products," i.e., "non-comparable merchandise." Remand Results at 37 (internal citation omitted).25 Accordingly, record evidence of domestic production in the form of financial *1327statements, absent any discussion of its significance, fails to adequately substantiate Commerce's finding that Thailand is a significant producer.
Net Exports
Commerce points to agency policy, legislative history, and judicial precedent to support its consideration of net exports as a measure of significant production. Remand Results at 21 & nn.67-69 (citing Policy Bulletin 04.1; Conference Report to the 1988 Omnibus Trade & Competitiveness Act , H.R. Conf. Rep. No. 576, 590, 100th Cong. 2nd Sess. (1988), reprinted in 134 Cong. Rec. H2031 (daily ed. April 20, 1988); Calgon Carbon Corp. v. United States , 40 CIT ----, ----, 190 F.Supp.3d 1224, 1243, n.25 (2016) ). However, Commerce offers little explanation for its interpretation.26
Commerce's Policy Bulletin 04.1 does explain that when sufficient data from "major producing countries" is unavailable, " 'significant producer' could mean a country that is a net exporter." Policy Bulletin 04.1 (emphasis added). This guidance, however, does not suggest that positive net exports per se satisfies the significant producer criterion.
The legislative history states that "[t]he term 'significant producer' includes any country that is a significant net exporter and, if appropriate, Commerce may use a significant net exporting country in valuing factors." H.R. CONF. REP. 100-576, 590, 1988 U.S.C.C.A.N. 1547, 1623. The legislative history does not define "significant net exporter, see id. , but, in any event, Commerce does not characterize Thailand as a "significant net exporter" and instead relies solely on its status as a net exporter, see Remand Results at 21, 23, 24.
In Calgon Carbon , the court noted that "the legislative history [did] not purport to create an exhaustive definition of significant producer," and affirmed as reasonable "Commerce's interpretation of significant producer, which looked to whether the country exported comparable merchandise." 190 F.Supp.3d at 1243 n.25 (citations omitted).27 Yet, in Jacobi (AR7) I , the court remanded Commerce's significant producer determination, in part, because *1328the agency had "fail[ed] to persuade that reliance on total exports, devoid of evidence of influence on world trade, is a permissible method of interpreting the term 'significant producer.' " 222 F.Supp.3d at 1181 (citing Chevron , 467 U.S. at 843, 104 S.Ct. 2778 ; Fresh Garlic , 121 F.Supp.3d at 1338-39 );28 cf. Shandong Rongxin Imp. & Exp. Co. v. United States , 35 CIT ----, ----, 774 F.Supp.2d 1307, 1315-16 (2011) (rejecting Commerce's interpretation of significant producer as any subject merchandise-exporting country because the agency relied on speculation to link exports to substantial production). Commerce's citation to Calgon Carbon is, therefore, unpersuasive, and irrelevant to its decision to rely on net exports here.29
In sum, the court does not hold that the current record does not support a permissible interpretation of significant producer on the basis of net exports. But it is not for the court to infer Commerce's reasons for so finding when they are absent-and, thus, not "reasonably discernable"-from the determination itself. See NMB Singapore Ltd ., 557 F.3d at 1319-20 ; Borusan Mannesmann Boru Sanayi ve Ticaret A.S. v. United States , 41 CIT ----, ----, 222 F.Supp.3d 1255, 1267 (2017) ("An agency's determination [ ] cannot be sustained on the basis of a rationale supplied after the fact-whether by the agency's litigation counsel, by another party, or by the court .") (emphasis added) (citations omitted).
Accordingly, the court is remanding Commerce's significant producer determination for further explanation or reconsideration. In the event Commerce continues to rely on evidence of domestic production or net exports, it must explain why, with substantial supporting evidence, those metrics constitute a permissible interpretation of significant producer.30
IV. Surrogate Value Selections
A. Financial Ratios
In the underlying proceeding, Commerce had before it several options for *1329valuing financial ratios: (1) 2013 financial statements from Indonesia and the Philippines; (2) Carbokarn's financial statements for the years 2010, 2011, and 2013; and (3) Gigantic's 2013 financial statement. I & D Mem. at 12. For the Preliminary Results , Commerce had relied upon Carbokarn's 2010 financial statement. See Decision Mem. for the Prelim. Results of Antidumping Duty Admin. Review: Certain Activated Carbon from the People's Republic of China; 2013-14 ("Prelim. Mem.") at 26, PJA Tab 17, PR 335, ECF No. 85-3. Thereafter, DJAC placed Carbokarn's 2011 financial statement on the record. Second Surrogate Value Submission by Datong Juqiang Activated Carbon Co., Ltd. (June 2, 2015) ("DJAC 2nd Surrogate Value Submission"), Ex. 1, PJA Tab 27, PR 363, ECF No. 85-3. Although DJAC advocated for use of Philippine financial statements, DJAC argued in the alternative that, should Commerce continue to use Thai data, it should select Carbokarn's 2011 statement because it is more contemporaneous than the company's 2010 statement. I & D Mem. at 11 (summarizing DJAC's arguments).
For the Final Results , Commerce rejected the Indonesian and Philippine statements because those countries did not meet the economic comparability criterion. Id. at 12. Commerce also rejected Carbokarn's 2013 statement as insufficiently detailed and Gigantic's 2013 statement because it contained evidence of countervailable subsidies. Id. at 12-13. Commerce ultimately selected Carbokarn's 2011 statement to value financial ratios because it was more contemporaneous with the period of review than the 2010 statement the agency had preliminarily relied upon. Id. at 13.
Jacobi contends that Carbokarn's 2011 statement did not support Commerce's selection of Thailand as the primary surrogate country because it contained evidence of countervailable subsidies and was not contemporaneous with the POR. Jacobi Rule 56.2 Mem. at 27-30; Pls.' Reply Brief ("Jacobi Rule 56.2 Reply") at 14-15, ECF No. 81; see also CATC Rule 56.2 Mem. at 7; Pls. Carbon Activated Tianjin Co., Ltd., Jilin Bright Future Chemicals Company, Ltd., Ningxia Mineral and Chemical Limited, Shanxi DMD Corporation, Shanxi Industry Technology Trading Co., Ltd., Shanxi Sincere Industrial Co., Ltd., Tancarb Activated Carbon Co., Ltd., and Tianjin Maijin Industries Co., Ltd. Reply Br. ("CATC Rule 56.2 Reply") at 9, ECF No. 84. The Government and Defendant-Intervenors contend that lack of contemporaneity does not preclude its use of the Thai financial statement, and Jacobi failed to exhaust administrative remedies with respect to the argument that Carbokarn's 2011 statement reflects countervailable subsidies, which also fails on the merits. Def.'s Resp. to Pls.' Rule 56.2 Mots. for J. Upon the Agency R. ("Gov. Rule 56.2 Resp.") at 40-43, ECF No. 75; Confidential Def.-Ints.' Resp. in Opp'n to Consol. Pls.' Mots. for J. on the Agency R. ("Def.-Ints. Rule 56.2 Resp.") at 23-29, ECF No. 73. The court finds that a remand is required for Commerce to further explain or reconsider its determination that the Carbokarn 2011 statement contains no evidence of countervailable subsidies. Accordingly, the court declines to reach the issue of Carbokarn's statement's lack of contemporaneity.
1. Countervailable Subsidies
"[T]he Court of International Trade shall, where appropriate, require the exhaustion of administrative remedies." 28 U.S.C. § 2637(d). The statute "indicates a congressional intent that, absent a strong contrary reason, the court should insist that parties exhaust their remedies before the pertinent administrative agencies."
*1330Boomerang Tube LLC v. United States , 856 F.3d 908, 912 (Fed. Cir. 2017) (citation omitted). Administrative exhaustion generally requires a party to present all arguments in its administrative case and rebuttal briefs before raising those issues before this court. See Dorbest Ltd v. United States , 604 F.3d 1363, 1375 (Fed. Cir. 2010) ; 19 C.F.R. § 351.309(c)-(d). This permits the agency to address the issue in the first instance, prior to judicial review. See Boomerang Tube , 856 F.3d at 912-13 (trial court erred in declining to require exhaustion and addressing an argument in the first instance when Commerce changed its data source for calculating constructed value profit between the preliminary and final determinations pursuant to arguments presented by the respondent in its case brief, and petitioner had raised only one objection to the new methodology before the agency but subsequently raised an additional argument before the trial court); Vinh Hoan Corp. v. United States , 40 CIT ----, ----, 179 F.Supp.3d 1208, 1226 (2016) (exhaustion "allows the agency to apply its expertise, rectify administrative mistakes, and compile a record adequate for judicial review-advancing the twin purposes of protecting administrative agency authority and promoting judicial efficiency") (citation omitted).
In the underlying proceeding, Jacobi asserted generally that Carbokarn "benefitted from countervailable subsidies." Jacobi's Case Br. for POR 7 ("Jacobi Case Br.") at 18 & nn.20-21, PJA 34, PR 381, ECF No. 85-4 (citing, inter alia , Certain Frozen Warmwater Shrimp From Thailand , 78 Fed. Reg. 50,379 (Dep't of Commerce Aug. 19, 2013) (final neg. countervailing duty determination). Jacobi then pointed to a line item in Carbokarn's 2010 financial statement to "confirm[ ] the basis for suspicion that Carbokarn benefited from [a] Thai export subsidy." Id. at 18-19. Jacobi did not address specifically the issue of subsidies in Carbokarn's 2011 statement in its case or rebuttal briefs even though it was on notice that Commerce may rely on the 2011 statement due to its placement on the record and DJAC's alternative argument for Commerce's use of that statement. See id. at 18-19; Jacobi's Rebuttal Br. for POR 7 ("Jacobi Rebuttal Br."), PJA Tab 36, CJA Tab 6, PR 392, CR 354, ECF No. 85-4; Boomerang Tube , 856 F.3d at 913.
Nevertheless, this is not a situation when the purposes of exhaustion would be served by a finding that Jacobi has waived its subsidy-related argument with respect to the 2011 financial statement. "The determinative question [regarding administrative exhaustion] is whether Commerce was put on notice of the issue ...." Trust Chem Co. Ltd. v. United States , 35 CIT ----, ----, 791 F.Supp.2d 1257, 1268 & n.27 (2011). Commerce appeared to understand Jacobi's argument as pertaining to all of Carbokarn's statements. See I & D Mem. at 9 (referring to Jacobi's argument "that Carbokarn's financial statement s contain evidence of countervailable subsidies") (emphasis added). More importantly, Commerce reviewed Carbokarn's 2011 financial statement for evidence of countervailable subsidies, and made a negative determination thereto. See id. Accordingly, the court would not be resolving this issue before the agency has had the opportunity "to apply its expertise." See Vinh Hoan Corp. , 179 F.Supp.3d at 1226. Cf. Weishan Hongda Aquatic Food Co., Ltd. v. United States , 41 CIT ----, ----, 273 F.Supp.3d 1279, 1287-88 (2017) (addressing only those objections to the use of certain financial data that "Commerce had notice of and an opportunity to address," and declining to address arguments *1331that had not been presented to the agency).31
As to the merits of Commerce's determination, the agency has "discretion to avoid using prices if it has determined that subsidization occurred with respect to those price or cost values." I & D Mem. at 9 & n.30 (citation omitted); see also 19 U.S.C. § 1677b(c)(5)(2015) (affording Commerce discretion to reject surrogate values "without further investigation if [it] has determined that broadly available export subsidies existed or particular instances of subsidization occurred with respect to those [surrogate values]").32 Cf. DuPont Teijin Films v. United States , 37 CIT ----, ----, 896 F.Supp.2d 1302, 1311-12 (2013) (sustaining Commerce's decision to reject financial statements when specific line items reflected receipt of countervailable subsidies). However, "[t]he Supreme Court has 'frequently reiterated that an agency must cogently explain why it has exercised its discretion in a given manner ...." Allied Pac. Food (Dalian) Co. Ltd. v. United States , 30 CIT 736, 758, 435 F.Supp.2d 1295, 1314 (2006) (quoting Motor Vehicle Mfrs. Ass'n , 463 U.S. at 48, 103 S.Ct. 2856 ). Commerce has not done so here.
In the Issues and Decision Memorandum, Commerce explained that it "it is our practice not to reject financial statements based on the grounds that the company received export subsidies unless we have previously found the specific export subsidy program to be countervailable," and asserted that Jacobi failed to "cite or identify any specific subsidy program related to the financial statements which the [agency] has previously found to be countervailable." I & D Mem. at 9 & nn.32-33 (citations omitted). Jacobi, however, expressly pointed to Commerce's Frozen Warmwater Shrimp from Thailand determination, wherein Commerce "found that the receipt of tax coupons is ... countervailable." See Issues and Decision Mem., C-549-828 (Aug. 12, 2013), accompanying Frozen Warmwater Shrimp from Thailand (" Frozen Warmwater Shrimp from Thailand , I & D Mem.") at 6; Jacobi Case Br. at 18 & n.21. Moreover, Carbokarn's 2011 statement reflected an amount for "Tax coupon receivables." DJAC 2nd Surrogate Value Submission, Ex. 1. Commerce's conclusory assertion that Carbokarn's 2011 statement "contain[s] no evidence of countervailable subsidies" fails to apprise the court of the agency's reasons for concluding that Carbokarn's entry for "[t]ax coupon receivables" bears no relation to the tax coupon program Commerce determined to be countervailable in Frozen Warmwater Shrimp from Thailand . See NMB Singapore Ltd. , 557 F.3d at 1319. The court is, therefore, unable to ascertain whether Commerce reasonably exercised its discretion in this area. See 19 U.S.C. § 1677b(c)(5)(2015) ;
*1332Motor Vehicle Mfrs. Ass'n , 463 U.S. at 48, 103 S.Ct. 2856.
Defendant-Intervenors' assertion that the tax coupon program countervailed in Frozen Warmwater Shrimp from Thailand is specific to the shrimp industry lacks merit. See Def.-Ints. Rule 56.2 Resp. at 26. Nothing in Commerce's determination suggests that the tax coupon program is industry-specific. See Frozen Warmwater Shrimp from Thailand , I & D Mem. at 6-7.33 Accordingly, Commerce's determination to rely on Carbokarn's 2011 financial statement to value financial ratios is remanded for reconsideration and further explanation as to whether the financial statement reflects the receipt of countervailable subsidies or otherwise provides suitable surrogate financial data.
2. Contemporaneity
Jacobi asserts that Commerce's reliance on the 2011 Carbokarn financial statement lacks substantial evidence because the record contained POR-contemporaneous Philippine financial statements. Jacobi Rule 56.2 Mem. at 30. Commerce declined to consider those statements because the Philippines had failed to satisfy the economic comparability criterion and because it found that it had "complete, audited, publicly available," and "otherwise suitable " data "from the primary surrogate country." See I & D Mem. at 12-13 (emphasis added); see also id. at 12 & n.43 (reiterating Commerce's "practice" of using data from a secondary surrogate country only when "data from the primary surrogate country are unavailable or unreliable") (citation omitted). As discussed above, the "suitability" of the 2011 Carbokarn statement remains an open question due to the potential presence of countervailable subsidies and Thailand's unresolved status as a significant producer. Accordingly, the court cannot assess whether Commerce reasonably selected the Thai statement notwithstanding its lack of POR-contemporaneity and disregarded contemporaneous statements from a less economically comparable country. On remand, Commerce may choose to reevaluate the relative merits of each proposed source of financial ratios.34
B. Carbonized Material
Commerce was presented with five possible surrogate values to value Jacobi's carbonized material:35
*1333(1) GTA data for Thai HS 4402.90.10000 "of Coconut Shell"; (2) GTA data for Thai HS 4402.90.90090 "Wood Charcoal (Including Shell Or Nut Charcoal), Excluding That Of Bamboo: Other"; (3) Cocommunity coconut shell charcoal price data from the Philippines; (4) Cocommunity coconut shell charcoal price data from Indonesia; [and] (5) GTA data for Indonesian HS 4402.90.9000.
I & D Mem. at 25. Commerce disregarded Philippine and Indonesian data because it was not from the primary surrogate country or a country at the same level of economic development as China, and Commerce believed it had "useable" data from the primary surrogate country. Id. Commerce also disregarded Thai GTA data for wood charcoal because Jacobi does not use wood-based charcoal in the production of activated carbon. Id. Commerce, therefore, selected Thai HS 4402.90.10000 to value carbonized material because it was more specific to Jacobi's input. Id. at 25-26. Commerce declined to examine the Thai import value for possible aberrancy on the basis that parties had not supplied appropriate benchmark data.36 Id. at 26-27.
Jacobi contends that Commerce should have compared the Thai and Philippine data to select the surrogate value that yields the most accurate dumping margin. Jacobi Rule 56.2 Mem. at 32-33; Jacobi Rule 56.2 Reply at 16-17. Jacobi further contends that Commerce's surrogate value selection was unreasonable because it was contrary to the agency's past reliance on Philippine Cocommunity data, and the Thai value is unreliable and aberrantly high. Jacobi Rule 56.2 Mem. at 34-44;37 Jacobi Rule 56.2 Reply at 15-16, 19-22; see also CATC Rule 56.2 Mem. at 8-9, 17-18. CATC echoes Jacobi's concerns about the unreliability of Thai import data on the basis that Thai customs officials increase the entered values of imported goods. CATC Rule 56.2 Mem. at 10-18; CATC Rule 56.2 Reply at 11-12. The Government contends that Commerce need not consider Philippine surrogate value data unless parties demonstrate the lack of suitable data from economically comparable countries, and the Thai data is not aberrant or unreliable. Gov. Rule 56.2 Resp. at 46-53. Defendant-Intervenors contend that Thai import data was the best available information to value carbonized material, and Jacobi's arguments regarding use of Philippine data impermissibly invite the court to reweigh the evidence. Def.-Ints. Rule 56.2 Resp. at 35-44.
As an initial matter, "each administrative review is a separate exercise of Commerce's authority that allows for different conclusions based on different facts in the record." Jiaxing Brother , 822 F.3d at 1299 (quoting Qingdao Sea-Line Trading Co. Ltd. v. United States , 766 F.3d 1378, 1387 (Fed. Cir. 2014) ). Thus, Commerce's previous reliance on Philippine Cocommunity data to value carbonized material, without more, does not undermine Commerce's selection of Thai data in this segment of the proceeding. Unlike in prior reviews, here, Commerce no longer considers the Philippines to be at the same level of economic development as the PRC. See, e.g. , Remand Results at 15-18. Accordingly, this is not a situation where Commerce has failed to articulate reasons for treating *1334similar situations in a dissimilar manner. See, e.g. , SKF USA Inc. v. United States , 263 F.3d 1369, 1382 (Fed. Cir. 2001) ("[A]n agency action is arbitrary when the agency offer[s] insufficient reasons for treating similar situations differently.") (first alteration added) (citation omitted).
As to the reliability of the Thai value, Jacobi points to several annual reports by the U.S. Trade Representative expressing its concerns regarding "the significant discretionary authority exercised by [Thai] Customs Department officials ... to arbitrarily increase the customs values of imports." Jacobi Rule 56.2 Mem. at 40 (citation omitted); see also CATC Rule 56.2 Mem. at 10-11. CATC points to the FedEx Country Report on Thailand stating that Thai Customs "keeps records of the highest declared price of [imported] products," which will be used to determine the customs value instead of the transaction value, and to Commerce's own statements regarding concerns of U.S. companies and government officials regarding Thai Customs' practices. CATC Rule 56.2 Mem. at 12-13 (citations omitted). At the administrative level, Commerce responded to these arguments saying that although the reports speak to "the general state of Thai customs practice, [CATC] has pointed to no evidence on the record which demonstrates that the specific [surrogate values] relied on ... are the result of the alleged Thai Customs practices." I & D Mem. at 8.
The court has addressed challenges to Commerce's selection of Thai import data in several other cases. Although each recognized the relevance of the reports to the reliability of Thai import values, none remanded Commerce's surrogate value or surrogate country determination on the basis of the reports. See Elkay Mfg. Co. v. United States , 40 CIT ----, ----, 180 F.Supp.3d 1245, 1254-55 (2016), aff'd sub nom. Guangdong Dongyuan Kitchenware Indus. Co. v. Elkay Mfg. Co. , 702 Fed.Appx. 981 (Fed. Cir. 2017) (although "evidence of manipulation was relevant to the question of the reliability of the Thai data," it did not "establish that Thai Customs import values are affected generally, and significantly, by the [identified] practice," and, thus, did not "foreclose [Commerce's] use of Thai import data"; Commerce reasonably "weigh[ed] the superior specificity of the Thai import data ... against other factors" before concluding "that the Thai data were the best available information"); Calgon Carbon, 190 F.Supp.3d at 1235 (the cited report is "evidence of manipulation" but "without more, the general concerns noted in the report" do not undermine Commerce's surrogate value selection); Yingqing v. United States , 41 CIT ----, ----, 195 F.Supp.3d 1299, 1306-07 (2016) (following Elkay Mfg. and explaining that Thai import data were "more specific to Plaintiffs' reported experience than Ukrainian and Philippine data").
The U.S. Trade Representative's concerns about possible upwards manipulation of Thai customs values are relevant to the inquiry regarding the reliability and potential aberrancy of Thai import values. However, as noted in the prior opinions cited above, without more, the reports do not sufficiently detract from Commerce's selection of a particular surrogate value (or Thailand as the primary surrogate country) so as to find it unsupported by substantial evidence. In contrast to those cases, however, that "something more" appears to exist in this case-at least so much so as to require further inquiry by Commerce than occurred here. Although the concerns expressed in the trade reports do not form the sole basis of the court's remand of this issue, they support the need for a remand for Commerce to further explain its benchmarking methodology or reconsider its refusal to use Philippine and Indonesian data to test for *1335aberrancy in light of indications that the Thai value is unusually high.
In the underlying administrative proceeding, Jacobi argued that the Thai import value is aberrant as compared to the surrogate values used in the past six administrative reviews; particularly, the fifth and sixth administrative reviews (respectively, "AR5" and "AR6"). Jacobi Case Br. at 48; Jacobi Rebuttal Br. at 5-6 & n.9 (citing Jacobi's Rebuttal Surrogate Value Comments (Dec. 9, 2014) ("Jacobi Surrogate Value Rebuttal"), Ex. SVR-5, PJA Tab 11, PR 240-41 (surrogate value spreadsheets for the past six reviews) ).38 In response, Commerce explained that
[w]ith respect to benchmarking, the [agency] examines historical import data for the potential surrogate countries for a given case, to the extent such import data is available, and/or examines data from the same HS category for the primary surrogate country over multiple years to determine if the current data appear aberrational compared to historical values. Merely appearing on the low or high end of a range of values is not enough to make data aberrational.
I & D Mem. at 26 (footnote citations omitted). Because the record lacked Commerce's preferred benchmarking data, it declined to undertake any inquiry. I & D Mem. at 26-27 (declining to consider Philippine data relied upon in past reviews or the Philippine and Indonesian data proposed in the instant review because those "countries are not as economically comparable to the PRC").
Commerce is required to calculate antidumping duty margins "as accurately as possible, and to use the best information available to it in doing so." Lasko Metal Prod., Inc. v. United States , 43 F.3d 1442, 1443 (Fed. Cir. 1994). To that end, "[w]hen confronted with a colorable claim that the data that Commerce is considering is aberrational, Commerce must examine the data and provide a reasoned explanation as to why the data it chooses is reliable and non-distortive."
*1336Mittal Steel Galati S.A. v. United States , 31 CIT 1121, 1135, 502 F.Supp.2d 1295, 1308 (2007) (citation omitted). The $1,146.60/MT average unit value of coconut shell charcoal imports into Thailand during the period of review and relied upon by Commerce appears to be beyond the high end of any range before Commerce for this input. See Jacobi Case Br. at 48 & n.87 (citing Second Surrogate Value Submission by Datong Juqiang Activated Carbon Co., Ltd. (March 31, 2015) ("DJAC 2nd Surrogate Value Submission"), Ex. 2A, PJA Tab 15, PR 322, ECF No. 85-3 (supplying the Thai import value Commerce relied upon in the instant review) ); I & D Mem. at 25 & n.96 (citing same); Jacobi Surrogate Value Rebuttal, Ex. SVR-5 (supplying the average source values for carbonized material selected in AR6 and AR5, which were, respectively, $346.25/MT and $391.67/MT). Those values are roughly consistent with the Philippine and Indonesian values placed on the record as potential surrogate values for the instant review, which were, respectively, $343/MT and $355.25/MT. Jacobi's Surrogate Value Comments (Nov. 18, 2014), Ex. SV-4 at ECF p. 244, PJA Tab 9, PR 195-205, ECF No. 85-2 (supplying the Philippine POR-average price); id. at ECF pp. 279-638 (supplying Indonesian domestic prices for each POR-month, from which the average price of $355.25/MT is derived). The Thai value is, thus, more than three times the average of the Philippine values selected in AR5 and AR6 and the Philippine and Indonesian values suggested as surrogate values in AR7.39
Commerce dismissed this data for benchmarking purposes on the basis that the Philippines and Indonesia "are not as economically comparable to the PRC." I & D Mem. at 26-27. However, Commerce's reason for disregarding the proffered benchmarks has been regularly rejected by the court. See Juancheng Kangtai , 2015 WL 4999476, at *22 (lack of economic comparability is an insufficient reason for disregarding data to test for aberrancy); CS Wind Vietnam Co., Ltd. v. United States , 38 CIT ----, ----, 971 F.Supp.2d 1271, 1280 (2014) (data from non-economically comparable countries are relevant to test for aberrancy in import values, particularly when imports into the surrogate country are from non-economically comparable countries); Xinjiamei Furniture (Zhangzhou) Co., Ltd. v. United States , Slip Op. 13-30, 2013 WL 920276, at *6 (CIT March 11, 2013) (rejecting Commerce's argument that export data from non-economically comparable countries were inappropriate benchmarks; although "the prices might not satisfy the requirements for surrogate values, they are sufficient to call into question the reliability of the [import] data"); Peer Bearing Co.-Changshan v. United States , 35 CIT ----, ----, 752 F.Supp.2d 1353, 1372 (2011) (rejecting the Government's argument that U.S. data was unhelpful for benchmarking purposes and noting that it corroborated information from economically comparable countries that also suggested the selected value was *1337aberrational);40 Clearon Corp. v. United States , Slip Op. 15-91, 2015 WL 4978995, at *7 (CIT Aug. 20, 2015) (stating that Commerce has failed to adequately explain its chosen benchmarks, and data from countries not on Commerce's surrogate country list may be useful for benchmarking purposes).
Like these other cases, the court is unable to discern Commerce's rationale for limiting its benchmarking inquiry to historical data from potential surrogate countries-i.e., those countries it considers presently to be at the same level of economic development as China. See I & D Mem. at 26. Commerce noted in the Remand Results that its list of potential surrogate countries is subject to annual change based on changes to China's per capita GNI. See Remand Results at 10.41 Thus, historical data from a current potential surrogate country may derive from a time when that country was not at the same level of economic development as the PRC. Commerce provides no explanation why such data, in its view, might be a useful benchmark, while historical data from a country that Commerce then considered to be at the same level of economic development as the PRC may not be considered for benchmarking purposes simply because the country is, at present, no longer at the same level of economic development.
Further, economic comparability and, thus, the usefulness of proffered benchmarks, is a matter of degree. See Calgon Carbon , 190 F.Supp.3d at 1234 (Commerce reasonably declined to use U.S. data as a benchmark when the United States' GNI is almost ten times higher than China's); Blue Field (Sichuan), 949 F.Supp.2d at 1317 (noting that benchmarks need not derive from economically comparable countries, but may "become less informative" depending on the degree of economic difference between the countries). Here, Commerce dismissed benchmark data not because the countries are not economically comparable to the PRC, but because they "are not as economically comparable to the PRC" as the countries on OP's list. I & D Mem. at 27; see also Remand Results at 17 (noting that "the Philippines is less [economically] comparable to the PRC ... relative to the six other countries" on the surrogate country list) (emphasis added). Commerce's conclusory dismissal of such proposed benchmark data "misreads the statute, which directs Commerce to value factors of production using the best available *1338information from countries at a level of economic development comparable to that of China," but "does not prohibit Commerce from considering, for corroboration purposes, record evidence consisting of prices for a commodity in a market economy country when determining which information from countries at a level of economic development comparable to China is the best available information." Peer Bearing Co.-Changshan , 752 F.Supp.2d at 1372 (citing 19 U.S.C. § 1677b(c)(1),(4) ).
Accordingly, this issue is remanded for Commerce to reconsider or further explain its position with respect to the proposed benchmarks and, if appropriate, to reconsider its surrogate value selection in light of the proposed benchmark data.42 If, on remand, Commerce concludes that the Thai value is aberrational, the agency should, consistent with its practice, consider "all relevant price information on the record, including any appropriate benchmark data, ... to accurately value the input in question." I & D Mem. at 26. Such "relevant price information" may, therefore, include data from countries not on the surrogate country list. See Mittal Steel , 31 CIT at 1135, 502 F.Supp.2d at 1308 ("If the Filipino data which meets Commerce's surrogate criteria nonetheless proves to be unusable, or demonstrably aberrational, Commerce should examine data sources that it has outside of those from the surrogate countries."); Policy Bulletin 04.1 (explaining that Commerce's policy is to rely on data from less economically comparable countries only when none of the countries on OP's surrogate country list supply suitable data).43
V. Irrecoverable VAT
A. The Final Results and Court's Review Thereof
In the Issues and Decision Memorandum, Commerce explained that
[i]n a typical VAT system, companies do not incur VAT expense for exports; they receive on export a full rebate of the VAT they pay on purchases of inputs used in the production of exports ("input VAT"), and, in the case of domestic sales, the company can credit the [input VAT] against the VAT they collect from customers ["output VAT"].
*1339I & D Mem. at 16. In the PRC, however, "some portion of the input VAT that a company pays on purchases of inputs used in the production of exports is not refunded." Id. Commerce referred to this unrefunded input VAT as "irrecoverable VAT." See id. at 16-17. Commerce further explained that its adjustment for irrecoverable VAT consists of two steps: "(1) determining the irrecoverable VAT on subject merchandise, and (2) reducing U.S. price by the amount determined in step one." Id. at 17. Step one consists of applying "(1) the FOB ['free on board'] value of the exported good ... to the difference between (2) the standard VAT levy rate and (3) the VAT rebate rate applicable to exported goods." Id. "The first variable, export value, is unique to each respondent while the rates in (2) and (3), as well as the formula for determining irrecoverable VAT, are each explicitly set forth in Chinese law and regulations." Id.
In step one, Commerce "determined the irrecoverable VAT on subject merchandise by first determining the amount of tax levied on inputs and raw materials (used in the production of exports)." Id. In other words, Commerce defined the "standard VAT levy rate" by way of reference to the input VAT rate. Because the PRC levied a 17 percent VAT on inputs and raw materials used in the production of activated carbon, for which there was no export rebate, Commerce concluded that "the irrecoverable rate is equal to the full VAT percentage." Id. ; see also Jacobi's Suppl. Sect. C Resp. (Oct. 21, 2014) ("Jacobi Suppl. SCQR"), Ex. SC-54,44 CJA Tab 2, CR 124, 133, RJA Tab 2, PR 157-58, ECF Nos. 86,114; Jacobi Suppl. SCQR, Ex. SC-55.45 With regard to step two, when Jacobi's entered values were less than an "estimated customs value,"46 Commerce decided to apply the irrecoverable VAT rate to the "estimated customs value as the best proxy for an FOB China port value." I & D Mem. at 18.
DJAC proposed, and Commerce rejected, a calculation methodology based on "VAT paid on the sale of its product, not a VAT rebate on inputs." Id. at 20 & n.80 (citing Jacobi Suppl. SCQR, Ex. SC-56);47 see also id. at 15 (summarizing DJAC's proposal).48 Commerce reasoned that the *1340"irrecoverable VAT adjustment does not entail deducting VAT paid on the sale of activated carbon, but rather the portion of VAT paid on inputs to produce activated carbon that is not rebated by the PRC Government."Id. at 20. DJAC's proposal relied on "a form of sales tax" that applies when the finished goods are ineligible "for a VAT rebate upon exportation" and foreign sales of which are therefore treated as domestic sales. Id. at 20 & nn.82-83 (citing Jacobi Suppl. SCQR at 28-30, Ex. SC-56).
In briefing their original Rule 56.2 motions, Plaintiffs argued that Commerce lacked authority to deduct irrecoverable VAT from Jacobi's CEP because it is not a statutory "export tax or other charge," and Commerce's method of calculating the VAT adjustment was not supported by substantial evidence. See, e.g. , Jacobi Rule 56.2 Mem. at 44-45; CATC Rule 56.2 Mem. at 18. As to Plaintiffs' substantial evidence arguments, Jacobi challenged Commerce's application of the VAT adjustment to an estimated customs value rather than its entered values. Jacobi Rule 56.2 Mem. at 45, 47-55. CATC challenged Commerce's application of the VAT adjustment to Jacobi's U.S. price, and not the lesser cost of the raw materials upon which Jacobi paid VAT. CATC Rule 56.2 Mem. at 21-22.
In Jacobi (AR7) I , the court found that the relevant statutory phrase was ambiguous and Commerce properly may adjust for irrecoverable VAT. 222 F.Supp.3d at 1186-88. The court concluded that Commerce could reasonably determine that an input VAT that is unrefunded by reason of the finished product's exportation constituted, at the very least, an "other charge" that is "imposed by the exporting country on the exportation of the subject merchandise" because it remains recoverable (as a credit or offset against output VAT) until the product is exported. 222 F.Supp.3d at 1186-87 ; accord Fushun Jinly Petrochem. Carbon Co., Ltd. v. United States , Slip Op 16-25, 2016 WL 1170876, at *11 (CIT Mar. 23, 2016) ; Juancheng Kangtai Chem. Co., Ltd. v. United States , Slip Op. 17-3, 2017 WL 218910, at *12 (CIT Jan. 19, 2017) ; Aristocraft of Am., LLC v. United States , 41 CIT ----, ----, 269 F.Supp.3d 1316, 1324-25 (2017) ; but see China Mfrs. Alliance, LLC v. United States , 41 CIT ----, ----, 205 F.Supp.3d 1325, 1346 (2017) (remanding because Commerce had failed to make a specific factual finding regarding the "amount" of the "export tax, duty, or other charge" imposed by the PRC as required by statute).49 The court further found that Commerce's determination with regard to the unreliability of Jacobi's entered values and its application of the VAT adjustment to an estimated customs value was supported by substantial evidence. Jacobi (AR7) I , 222 F.Supp.3d at 1190-92. The court, however, remanded Commerce's VAT calculation because it was not supported by substantial evidence. Id. at 1192-94. The court pointed to Commerce's *1341identification of the irrecoverable VAT as unrefunded "VAT paid on inputs and raw materials (used in the production of exports)," id. at 1193 (citing I & D Mem. at 16-17, 20), and reasoned that Commerce's calculation of irrecoverable VAT on the basis of the price of the finished good potentially overstated the adjustment, id. at 1193-94.
B. Commerce's Redetermination
On remand, Commerce again defined irrecoverable VAT as "VAT paid on inputs used in the production of exports that is non-refundable." Remand Results at 25. It framed the issue on remand as "the percentage of irrecoverable VAT included in Jacobi's selling price to the United States," and "clarif[ied] that the amount of [input] VAT that Jaocbi actually paid to the PRC ... is irrelevant to [its] margin calculations." Id. at 26; see also id. at 26-27 (noting that Commerce "is concerned with deducting the amount of irrecoverable VAT which was actually included in the selling price of activated carbon to the United States").
To that end, Commerce stated that Chinese law requires Jacobi to pay 17 percent VAT on inputs and exempts sales of activated carbon from any VAT rebate. Id. at 27 & nn.94-95 (citations omitted). According to Commerce, however, the "input VAT rate in itself ha[d] no bearing on [Commerce's] margin calculation, and ... [was] not the basis for why [it] adjusted U.S. price in the margin calculation program for Jacobi." Id. at 27. Rather, Commerce now stated that it made the adjustment on the basis of the 17 percent output VAT included in Jacobi's U.S. price. Id. at 27. Commerce noted that "Jacobi ... reported that as a seller/exporter, the products it resells to domestic or foreign buyers are subject to 17 percent [output] VAT, which is applied to its sales and is included in the selling price to the United States." Id. at 27 & nn.96-97 (citing Jacobi Suppl. SCQR, Ex. SC-56). The 17 percent " 'output VAT' ... is included in Jacobi's U.S. prices, and constitutes the 17 percent adjustment [Commerce] made to Jacobi's margin calculation." Id. at 27; see also id. at 28 (noting that Commerce "deducted the entire 17 percent (irrecoverable VAT) from the U.S. price to arrive at a [tax neutral] U.S. net price"). Jacobi now contends that Commerce has failed to address the court's concerns. Jacobi Opp'n Cmts at 18-19.
C. Commerce's Redetermination as to the Irrecoverable VAT Adjustment is Remanded
For the reasons discussed below, the court is compelled to remand again the VAT adjustment to Commerce so that the agency may reconsider the record evidence and apply a methodology that is consistent both with the record evidence and with U.S. law. The Remand Results currently under review do not reasonably support the application of the methodology as it is explained by the agency.
Commerce's revised explanation for its irrecoverable VAT adjustment differs in a material respect from the explanation offered in support of the Final Results . In the Issues and Decision Memorandum, Commerce explained its irrecoverable VAT calculation by way of reference to the 17 percent input VAT and the absence of an export rebate; in the Remand Results, while Commerce continued to define irrecoverable VAT in terms of the input VAT, it explained its methodology for adjusting for irrecoverable VAT by reference to, and as based upon, the 17 percent output VAT applicable to Jacobi's U.S. sales. Compare I & D Mem. at 17, with Remand Results at 27-28.50 At oral argument, the court afforded *1342the Government an opportunity to reconcile this inconsistency; the Government did not and the court cannot provide such a reconciliation for the agency.
The statute permits Commerce to deduct from CEP "[1] the amount, if included in such price, of [2] any export tax, duty, or other charge imposed by the exporting country on the exportation of the subject merchandise to the United States." 19 U.S.C. § 1677a(c)(2)(B). Commerce's redetermination relied on evidence that Jacobi's U.S. price includes output VAT. See Remand Results at 27. In so doing, Commerce's inconsistent explanations introduced uncertainty as to whether the adjustment is intended to account for an unrefunded input VAT imposed on exported goods that could be understood as an "other charge," or instead, an output VAT collected on these exports by application of Chinese law, which could be considered an "export tax" under U.S. law. See 19 U.S.C. § 1677a(c)(2)(B) ; Methodological Change , 77 Fed. Reg. at 36,482 (providing for adjustments on the basis of "an export tax or VAT that is not fully refunded upon exportation") (emphasis added); Jacobi (AR7) I , 222 F.Supp.3d at 1186-87. Understanding the basis for Commerce's adjustment is crucial to the court's ability to review the agency's determination.
For that reason, at oral argument, the court asked the Government to clarify the statutory basis for the adjustment; in other words, to reconcile its calculation methodology with its theory underlying the irrecoverable VAT adjustment. See, e.g. , Oral Arg. at 1:57:00-2:00:14 (inquiring whether the absence of a rebate for exported activated carbon means that the adjustment accounts for a 17 percent export tax corresponding to the output VAT as opposed to irrecoverable VAT corresponding to unrefunded input VAT).51 The Government responded that the Methodological Change contemplates irrecoverable input and output VAT; that neither were rebated in this case; and that, therefore, both are included in Jacobi's U.S. price. Oral Arg. at 2:00:15-2:02:44). The Government's response failed to reconcile the inconsistencies in the Issues and Decision Memorandum and the Remand Results or otherwise clarify Commerce's determination on the basis of the facts in this particular case. The court remands Commerce's redetermination for reconsideration or further explanation in accordance with this discussion. Commerce must also address the following issues on remand:
To the extent that Commerce continues to justify the adjustment as accounting for irrecoverable VAT defined as unrefunded input VAT, Commerce must address record evidence demonstrating that Jacobi, in fact, recovers the input VAT it incurs by the offset it takes before remitting the output VAT it collects. See Jacobi Suppl. SCQR, Ex. SC-54; id. , Ex. SC-58, Suppl. Conf. RJA, CR 109, 119, ECF No. 119-1. Commerce has contrasted the PRC's VAT regime with the "typical VAT system," in which companies can offset input VAT against VAT collected from its customers.
*1343See Remand Results at 25-26. The agency must, therefore, address this evidence suggesting Jacobi's ability to offset input VAT against output VAT collected from foreign customers, suggesting that the input VAT is not, in fact, irrecoverable.52 In addition, Commerce must explain why the amount of the export tax, duty, or other charge is properly determined on the basis of the FOB price of the output (or the estimated customs value) rather than the value of the inputs (or some other approach that seeks to determine the amount of input VAT actually paid to the PRC).
On the other hand, if Commerce asserts that the adjustment is based on an export tax due to Jacobi's collection of output VAT, Commerce must (a) address the record evidence regarding Jacobi's offset for input VAT paid on inputs taken against the output VAT collected, and (b) explain why the VAT adjustment is properly made on the basis of an estimated customs value instead of the FOB value on which the PRC assesses it. In Jacobi (AR7) I , the court concluded that Commerce's reliance on an estimated customs value was reasonable and supported by substantial evidence. 222 F.Supp.3d at 1191-92.53 While there may be legitimate questions about Jacobi's entered values, the adjustment, by definition, relates to "the amount... of any export tax, duty or other charge imposed by" the PRC on the exportation of the subject merchandise, 19 USC § 1677a(c)(2)(B) (emphasis added), and Commerce, in the Methodological Change , found that it "can measure a transfer of funds between [the PRC] and companies therein, regardless of the direction the money flows," and that because the "taxes [are] affirmatively imposed [by China, Commerce] presume[s] that they are also collected." 77 Fed. Reg. at 36,483. Thus, if Commerce continues to disregard Jacobi's FOB values, it must explain why the reliability of Jacobi's entered values is pertinent when Commerce is attempting to determine the export VAT "imposed by" the PRC. While an artificially low FOB value might lead Chinese authorities to impose lower taxes than are otherwise appropriate, Commerce must explain its basis for taking account of any such under-collection by China in the calculation of the antidumping duty margin.
Finally, consistent with its discussion of "included in the price" in the *1344Methodological Change , 77 Fed. Reg. at 36,483, Commerce must address whether it is using gross or net prices to calculate the adjustment and, in so doing, address the evidentiary support for rejecting DJAC's proposed calculation methodology.
CONCLUSION
In accordance with the foregoing, it is hereby
ORDERED that Commerce's Final Results are sustained with respect to the issue of economic comparability, as set forth in Discussion Section II above; it is further
ORDERED that Commerce's Final Results are remanded to further address the issue of significant production, as set forth in Discussion Section III above; it is further
ORDERED that Commerce's Final Results are remanded with respect to its surrogate value selections, as set forth in Discussion Section IV above; it is further
ORDERED that Commerce's Final Results are remanded to further address the issue of irrecoverable VAT, as set forth in Discussion Section V above; it is further
ORDERED that, in the event Commerce amends the antidumping margin assigned to Jacobi, Commerce reconsider the separate rate assigned to non-mandatory respondents; it is further
ORDERED that Commerce shall file its second remand results on or before July 18, 2018; it is further
ORDERED that the deadlines provided in USCIT Rule 56.2(h) shall govern thereafter; and it is further
ORDERED that any opposition or supportive comments must not exceed 6,000 words.