The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 27

For the purpose of the Regulations, the amount of subsidy shall be determined by the amount received on a per unit basis of the imported product, and any of the following circumstances shall be taken into account accordingly:1. where the expenses incurred are for obtaining the subsidy, or where the export duty or tax is imposed by the exporting country to counteract the subsidy, such expenses, and duty or tax shall be deducted;2. where the subsidy is not granted on the basis of the quantity of production or exportation, the total amount of the subsidy shall be allocated to the products produced or exported during a specific period of time;3. where the subsidy is granted in the form of a loan or loan guarantee, it shall be calculated by referring to the difference between the interest actually paid, or payable by the recipient, and the interest payable under the comparable commercial loan or loan guarantee in the exporting country.