The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 25-1
Upon approval of the application of undertaking decided by the Commission, government of the exporting country or the foreign exporters shall fulfill commitments prescribed in the undertaking pursuant to paragraph 3 of Article 23, and cope with the verification to be done by the MOF.Where the government of the exporting country or the foreign exporter is in violation of the undertaking, the competent authorities may terminate the undertaking, and shall conduct the following regulations:1. Where the final determination has been made, and the imposition of countervailing duty or anti-dumping duty has been decided, the approved duty rate is to be imposed accordingly.2. The investigation of the case being suspended pursuant to paragraph 1 of Article 24, such investigation shall be completed as soon as possible. In cases when the countervailing duty or anti-dumping duty was not provisionally imposed or when such imposition was suspended, the MOF may, when necessary, provisionally impose the countervailing duty or anti-dumping duty after submission of facts available to the Commission for determination. Where the imposition of a countervailing duty or anti-dumping duty is determined, the definitive duties may be levied on products imported not more than 90 days before the application of such a provisional imposition of the duties. However, the imposition of definitive duties shall not apply to products imported prior to the violation.
中文原文 平衡稅及反傾銷稅課徵實施辦法第25-1條
經審議小組決議接受具結者,輸出國政府或國外出口商應依第二十三條第三項之承諾事項履行具結並配合財政部查核。
輸出國政府或國外出口商有違反具結情事時,主管機關得停止該具結之適用,並依下列規定辦理:
一、已完成最後調查認定,並經財政部核定課徵平衡稅或反傾銷稅之案件,依該稅率課徵平衡稅或反傾銷稅。
二、依第二十四條第一項規定暫停調查之案件,應儘速完成調查;案件於當時未臨時課徵或停止臨時課徵平衡稅或反傾銷稅者,財政部得於必要時就已得資料提交審議小組審議後,臨時課徵平衡稅或反傾銷稅。
其經核定課徵平衡稅或反傾銷稅者,並得對開始臨時課徵之日前九十日內進口之貨物課徵平衡稅或反傾銷稅。
但對違反具結前已進口之貨物,不予課徵。
輸出國政府或國外出口商有違反具結情事時,主管機關得停止該具結之適用,並依下列規定辦理:
一、已完成最後調查認定,並經財政部核定課徵平衡稅或反傾銷稅之案件,依該稅率課徵平衡稅或反傾銷稅。
二、依第二十四條第一項規定暫停調查之案件,應儘速完成調查;案件於當時未臨時課徵或停止臨時課徵平衡稅或反傾銷稅者,財政部得於必要時就已得資料提交審議小組審議後,臨時課徵平衡稅或反傾銷稅。
其經核定課徵平衡稅或反傾銷稅者,並得對開始臨時課徵之日前九十日內進口之貨物課徵平衡稅或反傾銷稅。
但對違反具結前已進口之貨物,不予課徵。