The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 5

For the purpose of the Regulations, the term “like product” shall be interpreted to mean a product which is identical to, or composed of the same materials and is of the same characteristics or features as the imported subject product; and, although different in appearance or packaging, a product having the same material composition, characteristics and features as the subject product shall be considered as a like product.For the purpose of the Regulations, the term “domestic industry” shall be interpreted to mean all the domestic producers of the like products, or domestic producers whose collective output of the like products constitutes a major proportion of the total domestic production. However, producers who are related to domestic importers, or are foreign exporters, or are themselves importers of the subject product, may not be included in the domestic industry.For the purpose of the preceding paragraph, producers shall be deemed to be related to domestic importers or foreign exporters only if legally or operationally, one of them directly or indirectly controls the other, or together they directly or indirectly control a third person, or both of them are directly or indirectly controlled by a third person, and under the consideration that the effect of the relationship is to cause the producer concerned to behave differently from non-related producers.
中文原文 平衡稅及反傾銷稅課徵實施辦法第5條
本辦法所稱同類貨物,指與進口貨物相同之產品,或相同物質所構成且具有相同特徵、特性之產品;其為相同物質構成,特徵、特性相同,而外觀或包裝不同者,仍為同類貨物。
本辦法所稱同類貨物產業,指我國同類貨物之全部生產者,或總生產量占同類貨物主要部分之生產者。
但生產者與我國進口商或國外出口商有關聯,或其本身亦進口與進口貨物相同之產品時,得不包括在同類貨物產業以內。
前項所稱生產者與我國進口商或國外出口商有關聯,指法律上或業務經營上一方得直接或間接控制他方,或雙方直接或間接控制第三者或受第三者所控制,而影響生產者之行為。

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