The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 48
With respect to issues related to investigation, and determination of the case pursuant to the Regulations, the competent authorities may refer to relevant international agreement or customary practices, provided that there are no specific provisions prescribed in the Act or in the Regulations.
中文原文 平衡稅及反傾銷稅課徵實施辦法第48條
本辦法有關案件之調查、認定等相關事宜，本法及本辦法未規定者，得參照有關國際協定或慣例辦理之。