The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 42

Where the imports subject to the imposition of a countervailing duty or anti-dumping duty are found to fall under one of the following situations, the MOF may, after a determination has been made by the Commission, impose a countervailing duty or anti-dumping duty on the products imported not more than 90 days before the application of the provisional duty:1. the injury to the domestic industry is caused by the massive imports in a relatively short time of a product benefiting from the subsidies;2. the injury to the domestic industry is caused by the massive dumped imports of a product in a relatively short time, and there is a history of dumping which caused injury;3. the injury to the domestic industry is caused by the massive dumped imports of a product in a relatively short time, and the domestic importers are, or should have been, aware that the exporters practice such dumping which would cause injury to the domestic industry.
中文原文 平衡稅及反傾銷稅課徵實施辦法第42條
經核定課徵平衡稅或反傾銷稅之貨物有下列情事之一者,財政部得於提交審議小組審議後,對開始臨時課徵平衡稅或反傾銷稅之日前九十日內進口之貨物,課徵平衡稅或反傾銷稅:
一、領受補貼之進口貨物在短時間內大量進口致損害我國產業。
二、該貨物曾有傾銷造成損害之紀錄,且於短時間內大量進口致損害我國產業。
三、我國進口商明知或可得而知國外出口商正進行可能造成損害之傾銷,且於短時間內大量進口致損害我國產業。

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