The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 43
Following the public notice of the imposition of a countervailing duty or anti-dumping duty, the MOF shall submit the case for a review as to whether to conduct an interim investigation on the lapse or change of the findings, ex officio, or provided that one year has elapsed since the imposition of the duty, upon request by the applicant or any interested party which submits positive information substantiating the need for a review.With respect to such case where the interim investigation has been determined following examination and resolution by the Commission, the competent authorities shall, within nine months from the next day of the public notice of the investigation, make a determination. Such period may be extended; however, the investigation shall normally be concluded within twelve months of the date of initiation of the investigation, where necessary.With respect to the case described in the preceding paragraph, competent authorities shall do as follows respectively:1. where the case concerns whether the situations of subsidy or dumping have lapsed or changed, the MOF shall notify the interested parties and make a public notice thereof following the completion of the investigation and the submission to the Commission for determination as to whether to terminate or change the imposition thereof;2. where the case concerns whether the situations of injury to the domestic industry have lapsed or changed, the MOF shall immediately refer the case to the MOEA for the investigation and determination. At the time when the MOEA notifies the MOF of its results, the MOF shall notify the interested parties and make a public notice thereof following submission to the Commission for examination and resolution as to whether to terminate or change the imposition;3. where the case concerns whether the situations of subsidy or dumping, and injury to the domestic industry have lapsed or changed, the MOF shall, in addition to referring the part on injury to the domestic industry to the MOEA for investigation, complete the investigation as to whether the situations of subsidy or dumping have lapsed or changed, and submit the results of such investigation to the Commission for examination and resolution. With respect to the case determined by the Commission that the situations of subsidy or dumping have lapsed, the MOF shall notify the MOEA to terminate the investigation, and further notify the interested parties and make a public notice to terminate the imposition thereof;4. having completed the investigation as to whether the situations of injury to the domestic industry have lapsed or changed and made a determination pursuant to the preceding subparagraph, the MOEA shall notify the MOF of its result. The result, together with the results of the investigation as to whether the situations of subsidy or dumping have lapsed or changed, shall be submitted by the MOF to the Commission for examination and resolution as to whether to terminate or change the imposition of duty. The MOF shall notify the interested parties and make a public notice thereof.With respect to the investigation, examination and resolution pursuant to the preceding paragraph, the competent authorities shall examine whether the continued imposition of the duty is necessary to offset subsidy or dumping, for the case which concerns whether the situations of subsidy or dumping have lapsed or changed, and whether the injury would be likely to continue or recur if the duty were removed or varied, for the case which concerns whether the situation of injury to the domestic industry has lapsed or changed. The Regulations, with the exception of Article 12 to Article 14 and Article 40 to Article 42, shall apply mutatis mutandis to the procedures of the investigation, examination and resolution pursuant to the preceding paragraph.With respect to undertakings accepted under paragraph 1 of Article 24, the preceding paragraphs shall apply mutatis mutandis to the procedures concerning the investigation and determination as to whether the situation of the undertakings has lapsed or varied.
中文原文 平衡稅及反傾銷稅課徵實施辦法第43條
平衡稅或反傾銷稅公告課徵後,財政部得依職權或依原申請人、利害關係人於課徵滿一年後提出之具體事證,提交審議小組審議是否進行課徵原因有無消滅或變更之期中調查。
依前項審議決議進行期中調查之案件,主管機關應自公告進行調查之翌日起九個月內作成認定。
必要時,期間得予延長,但不得逾十二個月。
期中調查案件,主管機關應依下列規定辦理:
一、僅涉及補貼或傾銷有無消滅或變更者,財政部應於完成調查並提交審議小組審議後作成是否停止或變更課徵之認定,通知利害關係人及公告。
二、僅涉及產業損害有無消滅或變更者,財政部應即移送經濟部調查認定;經濟部將調查結果通知財政部時,財政部應於提交審議小組審議是否停止或變更課徵後,通知利害關係人及公告。
三、涉及補貼或傾銷及產業損害有無消滅或變更者,財政部除將產業損害部分移送經濟部調查外,應完成補貼或傾銷有無消滅或變更之調查,並提交審議小組審議,其經認定補貼或傾銷已消滅之案件,財政部應通知經濟部停止調查,並通知利害關係人及公告停止課徵。
四、經濟部為前款產業損害有無消滅或變更之調查並作成認定者,應將調查認定結果通知財政部,由財政部併補貼或傾銷有無消滅或變更之調查,提交審議小組審議後,認定是否停止或變更課徵平衡稅或反傾銷稅,並通知利害關係人及公告。
前項之調查、審議,涉及補貼或傾銷有無消滅或變更者,應考量是否有必要繼續課徵平衡稅或反傾銷稅以抵銷補貼或傾銷;涉及產業損害有無消滅或變更者,應考量停止或變更課徵平衡稅或反傾銷稅後損害是否可能繼續或再發生;其處理程序,準用本辦法除第十二條至第十四條及第四十條至第四十二條以外之規定。
依第二十四條第一項規定接受具結之案件,具結原因消滅或變更之調查及認定,其處理程序,準用前四項規定。
依前項審議決議進行期中調查之案件,主管機關應自公告進行調查之翌日起九個月內作成認定。
必要時,期間得予延長,但不得逾十二個月。
期中調查案件,主管機關應依下列規定辦理:
一、僅涉及補貼或傾銷有無消滅或變更者,財政部應於完成調查並提交審議小組審議後作成是否停止或變更課徵之認定,通知利害關係人及公告。
二、僅涉及產業損害有無消滅或變更者,財政部應即移送經濟部調查認定;經濟部將調查結果通知財政部時,財政部應於提交審議小組審議是否停止或變更課徵後,通知利害關係人及公告。
三、涉及補貼或傾銷及產業損害有無消滅或變更者,財政部除將產業損害部分移送經濟部調查外,應完成補貼或傾銷有無消滅或變更之調查,並提交審議小組審議,其經認定補貼或傾銷已消滅之案件,財政部應通知經濟部停止調查,並通知利害關係人及公告停止課徵。
四、經濟部為前款產業損害有無消滅或變更之調查並作成認定者,應將調查認定結果通知財政部,由財政部併補貼或傾銷有無消滅或變更之調查,提交審議小組審議後,認定是否停止或變更課徵平衡稅或反傾銷稅,並通知利害關係人及公告。
前項之調查、審議,涉及補貼或傾銷有無消滅或變更者,應考量是否有必要繼續課徵平衡稅或反傾銷稅以抵銷補貼或傾銷;涉及產業損害有無消滅或變更者,應考量停止或變更課徵平衡稅或反傾銷稅後損害是否可能繼續或再發生;其處理程序,準用本辦法除第十二條至第十四條及第四十條至第四十二條以外之規定。
依第二十四條第一項規定接受具結之案件,具結原因消滅或變更之調查及認定,其處理程序,準用前四項規定。