The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 38

In assessing the effect of subsidized or dumped imports in relation to the domestic industry, when available data permit the separate identification of that production on the basis of the production process, producers’ sales and profits, the competent authority shall take the conditions of the production of the domestic like product as the basis for assessment.Where separate identification of such production of the domestic like product pursuant to the preceding paragraph is not possible, the competent authorities shall assess, according to information available, the effects of the subsidized or dumped imports by the examination of the production of the narrowest group or range of products, which includes the like product.
中文原文 平衡稅及反傾銷稅課徵實施辦法第38條
主管機關評估補貼或傾銷進口對我國產業之影響時,如已得資料可依生產程序、我國生產者之銷售及其利潤等標準對貨物為個別之認定,應以我國同類貨物之生產情形作為調查評估之基準。
我國同類貨物無法依前項基準作個別之認定時,主管機關應就已得資料與進口貨物最接近類別或範圍之貨物,包括同類貨物,以其生產情形作為調查評估之基準。

English translation for reference only; the Chinese text prevails. Not legal advice.