The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 40

Where a case concerning the provisional imposition of a countervailing duty or anti-dumping duty is found to fall under one of the following situations, the countervailing duty or anti-dumping duty may be levied retroactively from the date when the provisional imposition of such duty was applied:1. a final determination of material injury to the domestic industry is made;2. in the existence of the provisional imposition of a countervailing duty or anti-dumping duty which has led to a final determination of a threat of material injury rather than material injury to the domestic industry.Except the case concerning the provisional imposition of countervailing duty and anti-dumping duty as provided under subparagraph 2 of the preceding paragraph, where a final determination of a threat of material injury to the domestic industry or material retardation of the establishment of such an industry is made, a countervailing duty or anti-dumping duty shall be imposed from the date of such determination, and any duty paid or security deposited for the provisional imposition of such a duty, shall be refunded or released by the MOF.