The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 24

Application of undertaking shall be submitted to the Commission for decision; where the Commission decides to approve the application, the MOF may suspend the investigation and provisional imposition of countervailing duty or anti-dumping duty, and notify the applicant and the known interested parties and make public a notice thereof. If the Commission deems that the terms and conditions of the application are not practical, or that there are too many actual or potential exporters, or that approval of the application is not compliant with the general policy or for other reasons, the MOF may reject the application and notify the applicant and known interested parties and make public a notice thereof.Where the MOF accepts the application of undertaking pursuant to the preceding Article, the competent authorities may continue the investigation, ex officio, or at the request of the government of the exporting country or the foreign exporters.Where a negative determination of subsidy, dumping or injury is made, the undertaking shall automatically lapse, except in cases where such a determination is due in large part to the existence of the undertaking.
中文原文 平衡稅及反傾銷稅課徵實施辦法第24條
具結申請應提交審議小組審議,經審議小組決議接受具結者,財政部得暫停調查及臨時課徵平衡稅或反傾銷稅,並通知申請人與已知之利害關係人及公告之;經審議小組審議認為具結措施不可行、實際或潛在之出口商為數過多、不符一般政策或其他因素,財政部得不接受具結,並通知申請人與已知利害關係人並公告之。
經接受依前條規定所為之具結後,主管機關得依職權或經輸出國政府或國外出口商請求,繼續調查。
調查結果無補貼、傾銷或損害時,具結自動失效。
但無補貼、傾銷或損害主要係因履行具結所致者,不在此限。

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