The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 31
For the case in which there is no imported selling price or where it appears that the selling price of the product under investigation is unreliable because of association or a compensatory arrangement between the foreign exporter and the domestic importer or a third party, the selling price may be constructed by the MOF on the basis of the price at which the imported products are first resold to an independent buyer.
中文原文 平衡稅及反傾銷稅課徵實施辦法第31條
無輸入我國價格或因國外出口商與我國進口商或第三者間有特殊關係或有補償性約定之交易，致涉案貨物輸入我國之價格不足採信時，財政部得根據該貨物首次轉售我國無特殊關係買主之價格，推算其輸入價格。