The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 34
The dumping margin as referred to in Article 32 shall be determined individually for each known foreign producer or exporter under investigation.For the case in which the number of foreign producers, exporters, domestic importers, or types of products involved are so large as to make such a determination impracticable, the competent authorities may limit their investigation either to a reasonable number of interested parties or products, or to parties of the largest percentage of the volume of the exports from the subject country, so as to determine the individual dumping margin for each foreign producer or exporter under investigation.Pursuant to the preceding paragraph, the MOF shall determine an individual dumping margin and applicable duty rate for any foreign producer or exporter not initially selected who submits the necessary information in time, except where the number of producers or exporters is so large as to affect the investigation.
中文原文 平衡稅及反傾銷稅課徵實施辦法第34條
第三十二條規定之傾銷差額，應按已知之受調查國外生產者、出口商個別決定之。
案件受調查之國外生產者、出口商及我國進口商或貨物類型過多時，主管機關得選擇合理家數之廠商或貨物範圍作為調查對象，或以其出口量占該國最大輸出比例之廠商作為調查對象進行調查，以決定受調查之國外生產者或出口商之傾銷差額。
依前項未被選定為調查對象之國外生產者、出口商，如及時提供必要資料，且不影響調查者，仍應個別決定其傾銷差額，並適用個別稅率。
但該等出口商或生產者數目過多致影響調查者，不在此限。
案件受調查之國外生產者、出口商及我國進口商或貨物類型過多時，主管機關得選擇合理家數之廠商或貨物範圍作為調查對象，或以其出口量占該國最大輸出比例之廠商作為調查對象進行調查，以決定受調查之國外生產者或出口商之傾銷差額。
依前項未被選定為調查對象之國外生產者、出口商，如及時提供必要資料，且不影響調查者，仍應個別決定其傾銷差額，並適用個別稅率。
但該等出口商或生產者數目過多致影響調查者，不在此限。