The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 32
For the purpose of the Regulations, the dumping margin shall be determined by the difference between the selling price of imported products into this country and its normal price.The aforementioned dumping margin may be established on the basis of a comparison of a weighted average imported selling price into this country with a weighted average normal value, or by a comparison of the imported selling price and normal value on a transaction-by-transaction basis. Where the imported selling price of the products entering into the country differs significantly among different purchasers, regions or time periods, the individual selling price may be compared with a weighted average normal value.With respect to the constructed selling price of the goods imported into this country determined pursuant to Article 31, the following expenses incurred between importation and resale shall be deducted prior to making a comparison with the normal value:1. insurance, transportation, handling, loading and unloading, and other relevant expenses;2. customs duties and other taxes; and3. reasonable profit or commission normally realized.For the case in which products are not imported directly from the country of origin but are exported to this country from a third country, the dumping margin shall be determined by comparing the imported selling price of the products entering into this country and the normal value in the third country pursuant to paragraph 1 above. However, a comparison may be made between the normal value in the country of origin, if the products are merely trans-shipped through the third country, or if such products are not produced in the third country, or if there is no normal value for them in the third country.When the country of origin or export is a non-market economy, the normal value shall be determined by comparing comparable selling price or constructed value of the like product in a market economy third country, or by comparing comparable selling price of the like product from such a third country to another market economy country, or to this country; or where these are not possible, on such other reasonable basis as may be determined.
中文原文 平衡稅及反傾銷稅課徵實施辦法第32條
本辦法所定傾銷差額，以進口貨物輸入我國之價格低於正常價格之差額計算之。
前項輸入我國之價格與正常價格之比較，得以加權平均輸入我國價格與加權平均正常價格比較，或以逐筆比對方式就輸入我國價格與正常價格比較；如因不同買主、地區或時點而呈現鉅大價差者，得以逐筆輸入我國價格與加權平均正常價格比較。
依前條規定推算之輸入我國價格，應扣除貨物進口後至轉售間所有下列費用後，再與正常價格比較：
一、保險、運輸、處理、裝卸及其他費用。
二、因進口或轉售所負擔之關稅及其他稅捐。
三、合理之利潤或佣金支出。
進口貨物非由產製國直接輸入我國而由第三國間接輸入者，傾銷差額得以輸入我國價格與第三國之正常價格依第一項規定方式比較計算之。
但第三國僅轉口或無產製該貨物或無正常價格時，得與原產製國之正常價格比較計算之。
產製國或輸出國為非市場經濟國家者，得以市場經濟第三國可資比較之銷售或推算價格，或該第三國輸往其他市場經濟國家或我國可資比較之銷售價格為正常價格。
如無法決定時，得以其他合理基礎推算之。
前項輸入我國之價格與正常價格之比較，得以加權平均輸入我國價格與加權平均正常價格比較，或以逐筆比對方式就輸入我國價格與正常價格比較；如因不同買主、地區或時點而呈現鉅大價差者，得以逐筆輸入我國價格與加權平均正常價格比較。
依前條規定推算之輸入我國價格，應扣除貨物進口後至轉售間所有下列費用後，再與正常價格比較：
一、保險、運輸、處理、裝卸及其他費用。
二、因進口或轉售所負擔之關稅及其他稅捐。
三、合理之利潤或佣金支出。
進口貨物非由產製國直接輸入我國而由第三國間接輸入者，傾銷差額得以輸入我國價格與第三國之正常價格依第一項規定方式比較計算之。
但第三國僅轉口或無產製該貨物或無正常價格時，得與原產製國之正常價格比較計算之。
產製國或輸出國為非市場經濟國家者，得以市場經濟第三國可資比較之銷售或推算價格，或該第三國輸往其他市場經濟國家或我國可資比較之銷售價格為正常價格。
如無法決定時，得以其他合理基礎推算之。