The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 35-1
Foreign producers or exporters of the case may apply for the new shipper review to MOF with relevant documents or proof of evidence, and request for an individual dumping margin, respectively, provided that:1. no exportation of product concerned to Taiwan during the period of investigation.2. they can show that they are not related to any of the exporters or producers of the case, and they have not exported the product concerned to Taiwan during the period of investigation.3. they have exported a significant quantity of the product concerned to Taiwan following the original period of investigation.After the public notice of the imposition of anti-dumping duty, exporter or producer may apply for new shipper review pursuant to the preceding paragraph to the MOF, within one year from the date of the first importation of the product concerned.With respect to the case of new shipper review, the MOF shall finish the investigation within nine months from the date of public notice of the initiation of the review, and submit its proposal to the Commission for decision. Where the decision is made, the MOF shall notify the foreign producers or exporters who apply for the new shipper review and known interested parties in writing and make a public notice thereof.From the date of initiating the new shipper review, the MOF may request the duty-payers who import the product under investigation from the foreign producers or exporters applying for the new shipper review, to provide security or guarantee in the form set forth in Article 11 of the Act to ensure the imposition of the potentially owed anti-dumping duty. Where the new shipper’s individual dumping margin has been determined, if the amount of the definitive duty is higher than the guarantee, the difference shall not be collected; if such amount is lower than the guarantee, the difference shall be refunded.
中文原文 平衡稅及反傾銷稅課徵實施辦法第35-1條
國外生產者或出口商符合下列條件者,得檢具相關證明文件向財政部申請新出口商調查,認定其個別傾銷差額:
一、於原反傾銷調查資料期間內未輸入涉案貨物。
二、與原反傾銷調查資料期間輸入涉案貨物之國外生產者或出口商無關。
三、於原反傾銷調查資料期間後已輸入相當數量之涉案貨物。
前項調查申請應於案件公告課徵反傾銷稅後,且於首次輸入涉案貨物一年內向財政部提出。
新出口商調查案件,財政部應自公告進行調查之日起九個月內完成調查,並將調查結果提交審議小組審議決議後,以書面通知該國外生產者或出口商,及利害關係人,並公告之。
財政部自公告進行新出口商調查之日起,得要求向該國外生產者或出口商輸入涉案貨物之納稅義務人按原核定反傾銷稅,依本法第十一條規定之方式提供擔保或保證金。
新出口商傾銷差額確定後,應課稅額高於擔保或保證金金額者,其差額免予補徵;低於擔保或保證金金額者,退還其差額。
一、於原反傾銷調查資料期間內未輸入涉案貨物。
二、與原反傾銷調查資料期間輸入涉案貨物之國外生產者或出口商無關。
三、於原反傾銷調查資料期間後已輸入相當數量之涉案貨物。
前項調查申請應於案件公告課徵反傾銷稅後,且於首次輸入涉案貨物一年內向財政部提出。
新出口商調查案件,財政部應自公告進行調查之日起九個月內完成調查,並將調查結果提交審議小組審議決議後,以書面通知該國外生產者或出口商,及利害關係人,並公告之。
財政部自公告進行新出口商調查之日起,得要求向該國外生產者或出口商輸入涉案貨物之納稅義務人按原核定反傾銷稅,依本法第十一條規定之方式提供擔保或保證金。
新出口商傾銷差額確定後,應課稅額高於擔保或保證金金額者,其差額免予補徵;低於擔保或保證金金額者,退還其差額。