The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 28

Any of the following circumstances shall not be treated as being in the ordinary course of trade pursuant to paragraph 2 of Article 68 of the Act, and the price thereof shall not be considered as the normal value:1. where the cost or price is affected because of an association or a compensatory arrangement between the purchaser and seller; or2. where sales of the like product in the exporting country, country of origin or sales to a third country at prices below per unit costs of production plus administrative, selling and other relevant costs, which are made within an extended period of time, and all the weighted average selling prices of the transactions are below the weighted average per unit cost, or that the volume of sales below per unit costs represents more than 20 percent of the volume sold in the transaction, and are at prices which do not provide for the recovery of all costs within a reasonable period of time. If prices which are below per unit costs at the time of sale are above the weighted average cost during the period of investigation, such prices shall be considered to provide for recovery of costs within a reasonable period of time.
中文原文 平衡稅及反傾銷稅課徵實施辦法第28條
有下列情事之一,不得認為係本法第六十八條第二項所稱通常貿易過程;其價格不得作為正常價格:
一、買賣雙方具有特殊關係或訂有補償約定,致影響其成本或價格者。
二、進口貨物係在輸出國、產製國國內或向第三國以低於製造成本加管理、銷售及其他相關費用之單位銷貨成本價格,持續於一定期間內銷售,且所有交易加權平均價格低於加權平均成本,或其數量超過所有交易銷售數量百分之二十以上,而於合理期間無法回收其成本者。
但銷售時低於單位成本之售價高於調查資料期間之加權平均成本者,視為在合理期間成本得以回收。

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