The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 33
The determination of the dumping margin, pursuant to the preceding Article, shall, in addition, comply with the following:1. comparison made between the imported selling price into the country and the normal value, shall be made at the same level of trade and at as nearly as possible the same time.2. adjustments shall be made for differences in physical characteristics, taxation, level of trade, transaction time, quantity, terms of sale, and other factors which affect price comparability.When the comparison under subparagraph 1 of previous paragraph requires a conversion of currencies, such conversion shall be made using the rate of exchange on the date of sale. The exporters shall be given an opportunity to adjust their imported selling price of the products entering into this country to reflect sustained movements in exchange rate during the period of investigation. However, when a sale of foreign currency on forward markets is directly linked to the export sale involved, the rate of exchange in the forward sale shall be used.
中文原文 平衡稅及反傾銷稅課徵實施辦法第33條
前條傾銷差額之計算，並應符合下列規定：
一、輸入我國價格與正常價格之比較，應基於相同之交易層次及儘可能同一交易時間為之。
二、就進口貨物之物理特性、稅賦、規費、交易折扣、交易之層次、時間、數量、條件及其他影響價格之因素調整其差異。
前項第一款之價格比較涉及貨幣兌換時，應以銷售日之匯率為準；如調查資料期間匯率持續變動者，應予出口商調整其輸入我國價格之機會。
但於遠期市場銷售外國貨幣與涉案之出口銷售直接有關者，應以遠期匯率為準。
一、輸入我國價格與正常價格之比較，應基於相同之交易層次及儘可能同一交易時間為之。
二、就進口貨物之物理特性、稅賦、規費、交易折扣、交易之層次、時間、數量、條件及其他影響價格之因素調整其差異。
前項第一款之價格比較涉及貨幣兌換時，應以銷售日之匯率為準；如調查資料期間匯率持續變動者，應予出口商調整其輸入我國價格之機會。
但於遠期市場銷售外國貨幣與涉案之出口銷售直接有關者，應以遠期匯率為準。