The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 16
For the case in which the final determination made by the MOEA is that there is no injury to the domestic industry, the MOF shall, within ten days from the next day of its receipt of the notice from the MOEA, after the Commission determines to terminate the case, immediately notify the applicant and any known interested parties in writing, and make a public notice thereof. Where the final determination found injury to the domestic industry, the MOF shall, within ten days from the next day of its receipt of the notice from the MOEA, submit the case to the Commission to determine whether to impose a countervailing duty or anti-dumping duty. For the case in which the Commission determines to impose a countervailing duty or anti-dumping duty, the MOF shall, pursuant to the relevant acts and regulations, approve the subject products, the country or countries of export, respective duty rates and the commencement or closing date of the imposition of the countervailing duty or anti-dumping duty, and shall immediately notify the applicant and any known interested parties in writing, and make a public notice thereof. For the case in which the Commission decides not to impose countervailing or anti-dumping duty, the MOF shall notify the applicant and any known interested parties in writing, and make a public notice thereof.In deliberating the imposition of a countervailing duty or anti-dumping duty as referred to in the preceding paragraph, the Commission shall take the existence of a subsidy or dumping and the injury to the industry as its primary consideration, and may also consider the influence of the case on the overall economic interests of the country.
中文原文 平衡稅及反傾銷稅課徵實施辦法第16條
財政部對於經濟部最後調查認定無損害我國產業之案件,於接獲經濟部通知之翌日起十日內,提交審議小組審議結案後,應即以書面通知申請人與已知之利害關係人及公告之。
經最後調查認定有損害我國產業者,財政部應於接獲經濟部通知之翌日起十日內,提交審議小組審議是否課徵平衡稅或反傾銷稅;其經審議小組審議決議應課徵者,財政部應核定課徵平衡稅或反傾銷稅之範圍、對象、稅率、開徵或停徵日期,並應即以書面通知申請人與已知之利害關係人及公告之;決議不課徵者,亦應以書面通知申請人與已知之利害關係人及公告之。
審議小組為前項是否課徵之審議時,應以補貼或傾銷及產業損害等因素為主要之認定基礎,並得斟酌案件對國家整體經濟利益之影響。
經最後調查認定有損害我國產業者,財政部應於接獲經濟部通知之翌日起十日內,提交審議小組審議是否課徵平衡稅或反傾銷稅;其經審議小組審議決議應課徵者,財政部應核定課徵平衡稅或反傾銷稅之範圍、對象、稅率、開徵或停徵日期,並應即以書面通知申請人與已知之利害關係人及公告之;決議不課徵者,亦應以書面通知申請人與已知之利害關係人及公告之。
審議小組為前項是否課徵之審議時,應以補貼或傾銷及產業損害等因素為主要之認定基礎,並得斟酌案件對國家整體經濟利益之影響。