The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 47
Where it is found that the producers or exporters of the exporting country provide or compensate the amount of the countervailing duty or anti-dumping duty which is paid by the duty-payer, such amount shall be further imposed as a countervailing duty or anti-dumping duty.
中文原文 平衡稅及反傾銷稅課徵實施辦法第47條
納稅義務人繳納之平衡稅或反傾銷稅，經發現輸出國生產者或出口商有提供或補償情事時，應加徵該提供或補償金額之平衡稅或反傾銷稅。