Anti-Dumping agreements allow governments to adopt “anti-dumping” actions. As a method of protection to the domestic industries, anti-dumping duties are thus levied on the exporting country which has been accused of dumping goods in another country. However, these provisions are often misused by countries to get more profit from their production, one of which is the zeroing method as the example on United States – Antidumping Measures on Certain Shrimp from Vietnam. This zeroing under the WTO is important to research because there are still lack of definition and understanding among the members about this topic. There is a significant possibility that WTO members could use the zeroing to calculate dumping margin and it can harm the exporters. This research uses normative legal research that will provide a systematic exposition of the rules governing a particular legal category, analyses the relationship between rules and explain areas of difficulty of the Agreement on Implementation of Article 6 of GATT 1994. The purpose of this study is to analyze the zeroing policy from WTO perspective and to examine what action Vietnam can impose in facing Zeroing policy. The result of the research provided that zeroing is not conflict with Article 2.4.2 as it mentioned on panel report of United States – Anti-Dumping Measures Applying Differential Pricing Methodology. Vietnam should prepare well before reaching out of the border and also make more effective cooperation with proper legal support, especially when the import-export trend between Vietnam – US and also other countries, territories has grown dramatically. It suggested for the WTO to have a plurilateral or multilateral agreement on the ethical application of zeroing methodology. Vietnam should develop a precise and up-to-date database for exporting companies, it can be used to help them in deciding their business strategy to coping with zeroing methodology.