The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 30

Pursuant to paragraph 2 of Article 68 of the Act, when there is no comparable domestic selling price and the constructed value is used as the basis for comparison, the amounts for administrative, selling and other relevant expenses, and for normal profits shall be based on actual data pertaining to production and sales of the foreign producer or exporter in the ordinary course of trade of the subject product. When such amounts cannot be determined on this basis, the amounts shall be determined on the basis of:1. the actual expenses and profit incurred and realized by the foreign producer or exporter under investigation in respect of production and sales in the domestic market of the country of origin of the like product;2. the actual weighted average expenses and profit incurred and realized by other foreign producers or exporters subject to investigation in respect of production and sales of the like product in the domestic market of the country of origin;3. any other reasonable method, provided that the amount for profit so established shall not exceed the profit normally realized by other exporters or producers on sales of the like product in the domestic market of the country of origin.
中文原文 平衡稅及反傾銷稅課徵實施辦法第30條
依本法第六十八條第二項規定,輸出國或產製國國內無可資比較之銷售價格,而以推定價格作為比較基準時,其管理、銷售與其他費用及正常利潤之總額,應按涉案貨物於通常貿易過程中,國外生產者或出口商實際生產及銷售資料計算之;如無法計算,依下列基礎推算之:
一、國外生產者或出口商於產製國國內市場生產及銷售同類貨物之實際費用及利潤。
二、其他受調查之國外生產者或出口商於產製國國內市場生產及銷售同類貨物之實際加權平均費用及利潤。
三、其他合理方法。
但其推算之利潤,不得高於產製國國內市場其他出口商或生產者銷售同類貨物之正常利潤。

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