WA-T方法是WA-WA和T-T两种计算倾销幅度基本方法之外的一种例外方法。该方法的适用受到严格的限制。在GATT的历史上,WA-T方法很少成为争议焦点,但随着归零法被否定,WA-T方法已经成为美国固守归零法的一根“救命稻草”。近年美国与中国DS471一案之前,先前案件的上诉机构报告未曾涉及WA-T方法下的归零,但之前的案件报告仍可为当下的争端提供一些法律依据。本文将对WA-T方法的适用条件、适用范围、适用意义等问题进行分析。 The WA-T method is an exception to the WA-WA and T-T two basic methods of calculating the margin of dumping. The application of this method is severely restricted. In the history of the GATT, the WA-T method rarely became the focus of controversy, but as the zeroing method was denied, the WA-T method had become a “straw for survival” of the United States. Prior to the DS471 case between the United States and China in recent years, the appellate body reports of the previous cases did not refer to zero under the WA-T method, but previous case reports could still provide some legal basis for the current dispute. This article will analyze the applicable conditions, applicable scope, applicable meaning and other issues of the WA-T method.