The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 44

The imposition of any countervailing duty or anti-dumping duty shall be terminated on a date not later than five years from its imposition or from the date of the continued imposition under subparagraph 4, paragraph 3 of the preceding article, unless the competent authorities have initiated an investigation to determine whether or not to continue the imposition of countervailing or anti-dumping duty (hereinafter referred to as the sunset investigation), and determine that the expiry of the duty would be likely to lead to continuation or recurrence of subsidization or dumping and of injury.The duty shall remain in force pending a determination pursuant to the preceding paragraph.Prior to the time that the imposition of a countervailing duty or anti-dumping duty has exceeded four years and six months, the MOF shall make a public notice that the period of imposition is approaching five years. If the interested parties under subparagraph 3 of Article 10 consider that the continuous imposition is necessary, they shall make such an application for initiation of a sunset investigation within one month from the next day of the public notice thereof. The MOF shall submit the application to the Commission for decision as to whether to initiate the review.With respect to the case where the initiation of the sunset investigation has been decided under the preceding paragraph, the MOF shall, within six months from the date when the initiation of the review is publicized, complete the investigation into the subsidy and dumping under the provisions of paragraph 1 above and notify the MOEA. The MOEA shall conduct the investigation under paragraph 1 from the date when the initiation of the review is publicized, complete the investigation within two months from the date after its receipt of the MOF notice, and notify the MOF. The MOF shall, within ten days from the next day of receipt of the notice, submit the case to the Commission for decision. Where it is decided that the imposition shall continue, the MOF shall notify the known interested parties and make a public notice thereof.The period prescribed in the preceding paragraph may be extended, if necessary; however, the period of investigation by the MOF shall not exceed ten months, and that by the MOEA shall not exceed twelve months. The Regulations, except for Article 12 to Article 14 and Article 40 to Article 42, shall apply mutatis mutandis with respect to the procedures used thereof.Where the interested parties pursuant to paragraph 3 above do not provide substantiated evidence, or do not submit application within the prescribed period pursuant to paragraph 3, or the Commission decides not to initiate the sunset investigation, or not to continue the imposition, the MOF shall notify the known interested parties and make a public notice thereof.With respect to the case where application of undertakings have been approved pursuant to paragraph 1 of Article 24, the undertaking measures shall remain in effect before the determination of the sunset investigation, provisions of paragraph 1 and paragraphs 3, 4, 5 and 6 of this Article shall apply mutatis mutandis to the procedures used thereof.
中文原文 平衡稅及反傾銷稅課徵實施辦法第44條
平衡稅或反傾銷稅課徵之日起滿五年,或依前條第三項第四款規定繼續課徵之日起滿五年者,應停止課徵。
但經主管機關進行平衡稅或反傾銷稅是否繼續課徵之調查(以下稱落日調查),認定補貼或傾銷及損害可能因停止課徵而繼續或再發生者,不在此限。
平衡稅或反傾銷稅於落日調查認定完成前應繼續課徵。
平衡稅或反傾銷稅課徵滿四年六個月前,財政部應公告課徵期間將屆五年,第十條第三款之利害關係人認有繼續課徵之必要者,得於公告之翌日起一個月內提出落日調查之申請。
財政部對該申請,應提交審議小組審議是否進行調查。
前項審議決議進行落日調查之案件,財政部應自公告進行調查之日起六個月內完成第一項之調查認定,並通知經濟部。
經濟部應自公告進行調查之日起進行第一項之調查,並於接獲財政部通知之翌日起二個月內完成認定後,通知財政部。
財政部應於接獲通知之翌日起十日內,提交審議小組審議;其經審議決議繼續課徵者,財政部應通知已知之利害關係人,並公告之。
前項規定之期間,必要時得予延長,但財政部調查期間不得逾十個月,經濟部調查期間不得逾十二個月;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。
第三項利害關係人未檢附具體事證或未於期限內提出申請或經審議小組決議不進行落日調查或經落日調查認定不繼續課徵者,財政部應提交審議小組審議決議後,通知已知之利害關係人,並公告之。
依第二十四條第一項規定接受具結之案件,其具結措施於落日調查認定完成前繼續適用;其處理程序,準用第一項及第三項至前項規定。

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