The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 13

In cases where a public notice has been made pursuant to Article 9, and interested parties have been given opportunities to submit information and make comments, the MOF may, after a preliminary determination of the existence of subsidy or dumping and of the consequent injury to the domestic industry, apply provisional countervailing or anti-dumping measures after consulting with the competent authorities, in order to prevent injury to the domestic industry during the investigation period, and shall notify the applicant and all known interested parties immediately and make a public notice thereof.The duty-payer may provide security or guarantee as set forth in Article 11 of the Act, for the imposition of provisional countervailing duty or antidumping duty as referred to in the preceding paragraph.The provisional countervailing duty or anti-dumping duty shall not be levied during the sixty-day period from the date of initiating an investigation. The maximum provisional duty levy period is four months. However, upon the request of the foreign exporter occupying a considerable ratio of the trade volume, the maximum imposition period of the provisional antidumping duty may be extended to six months.When the MOF, in the course of an investigation, considers to examine whether a duty lower than the margin of dumping would be sufficient to remove injury, the aforesaid imposition periods of four months and six months shall be extended to six months and nine months respectively following determination by the Commission.
中文原文 平衡稅及反傾銷稅課徵實施辦法第13條
依第九條規定公告進行調查,並已給予利害關係人提供資料及陳述意見之機會,經初步認定有補貼或傾銷事實,且損害我國產業之案件,為防止我國產業在調查期間繼續遭受損害,財政部於會商有關機關後,得對該進口貨物臨時課徵平衡稅或反傾銷稅,並應即以書面通知申請人與已知之利害關係人及公告之。
前項臨時課徵之平衡稅或反傾銷稅,納稅義務人得以本法第十一條規定之方式提供擔保或保證金。
臨時課徵之平衡稅或反傾銷稅,不得於進行調查之日起六十日內為之,其課徵期間最長為四個月;臨時課徵之反傾銷稅如經占涉案貿易額相當比例之國外出口商請求者,其課徵期間最長為六個月。
財政部於調查程序中,如認應進行審查是否課徵較傾銷差額為低之反傾銷稅即足以消除損害時,得提交審議小組審議後,將前項四個月及六個月之課徵期間分別調整為六個月及九個月。

English translation for reference only; the Chinese text prevails. Not legal advice.