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Le haithris 18 den bhun-Rialachán, déantar an cur chuige sin a chódú mar a leanas: “Cé nach bhfuil forálacha maidir le himchéimniú na mbeart frithchúitimh sa Chomhaontú maidir le Fóirdheontais, tá an fhéidearthacht maidir le himchéimniú den sórt sin ann, i dtéarmaí atá cosúil, cé nach comhionann iad, le himchéimniú na mbeart frithdhumpála. Is iomchuí, dá bhrí sin, foráil a dhéanamh maidir le foráil frith-imchéimniúcháin sa Rialachán seo.”.
Recital 18 of the basic Regulation codifies this approach as follows: “Even though the Subsidies Agreement does not contain provisions concerning circumvention of countervailing measures, the possibility of such circumvention exists, in terms similar, albeit not identical, to the circumvention of anti-dumping measures. It is appropriate, therefore, to provide for an anti-circumvention provision in this Regulation.”