The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 7
An applicant applying for the imposition of a countervailing duty or anti-dumping duty on imported products shall file a written application containing the following items together with sufficient materials as required under paragraph 1 of Article 20 with the MOF.1. Information about the imported subject product:(1) the description, quality, specification, use, tariff number or import and export commodity classification code, and other characteristics;(2) the names of the country or countries of export or origin, and any known foreign producers, exporters and domestic importers.2. Information about the qualifications of the applicant:(1) the identity of the applicant, and of the producers of the domestic like product expressing support for or opposition to the application, with information of their annual production for the year prior to application, and documents supporting its qualification to represent the industry.(2) The name, quality, specifications, uses, tariff number or import and export commodity classification code, and other characteristics of the like product.3. Information about the subsidy or dumping of the subject product:(1) the applicant applying for the imposition of a countervailing duty on the imported product shall state that a financial contribution or other form of subsidy has been directly or indirectly received during the course of manufacture, production, sales, and transportation process in the country of export or origin;(2) the applicant applying for the anti-dumping duty on the imported product shall state the facts supporting the dumping claim, as well as the selling price to this country, the comparable selling price in the ordinary course of trade in the country of export or origin, or the comparable export selling price to an appropriate third country provided that the price is representative, or the constructed price consisting of the cost of production in the country of origin plus a reasonable amount for administrative, sales and other relevant expenses, and for profits;(3) where the applicant asserts that there is a necessity for the provisional imposition of countervailing or anti-dumping duty, the applicant shall state the reasons thereof; and(4) the applicant who asserts the necessity for the imposition of a countervailing duty or anti-dumping duty on the imported product prior to the date of the provisional imposition of a countervailing duty or anti-dumping duty shall state the existence of situations as prescribed under Article 42.4. Information about the injury to the domestic industry:(1) the production, volume and value of sales, profits, employment and utilization of production capacity, during the most recent three years, for the applicant and the industry which the applicant represents;(2) the total volume and value of the imports of the subject product during the most recent three years, the market share in the domestic market, the volume and value of the imports from the country of export, its impact on the prices of the domestic like product, the description of alleged injury in the domestic industry, and information on the causal link between the subsidized or dumped imports and alleged injury;(3) where an assertion of a material retardation of establishment of a domestic industry of the like product occurred, the applicant shall prove that the establishment of such an industry is imminent, and that the plan for the new industry has been substantially implemented;(4) where there is a good reason for not being able to submit the information of the most recent three years relating to the injury to the domestic industry, the applicant may nevertheless submit such information of the most recent period relating to the injury to the domestic industry.
中文原文 平衡稅及反傾銷稅課徵實施辦法第7條
申請對進口貨物課徵平衡稅或反傾銷稅者，應檢具申請書，載明下列事項，並依第二十條第一項規定檢附相當資料，向財政部為之：
一、進口貨物說明：
（一）該貨物之名稱、品質、規格、用途、稅則號別或輸出入貨品分類號列，及其他特徵。
（二）該貨物之輸出國或產製國與已知之國外生產者、出口商及我國進口商。
二、申請人資格說明：
（一）申請人身分及支持與反對申請案之我國同類貨物生產者及其最近一年生產量，與具產業代表性資格之說明。
（二）所生產同類貨物之名稱、品質、規格、用途、稅則號別或輸出入貨品分類號列，及其他特徵。
三、補貼或傾銷說明：
（一）申請對進口貨物課徵平衡稅者，應載明該貨物在輸出國或產製國之製造、生產、銷售、運輸過程，直接或間接領受財務補助或其他形式之補貼。
（二）申請對進口貨物課徵反傾銷稅者，應載明傾銷事實，及該貨物輸入我國之銷售價格、在通常貿易過程中輸出國或產製國可資比較之銷售價格，或其輸往適當第三國可資比較之代表性銷售價格，或其產製國之生產成本加合理之管理、銷售與其他相關費用及正常利潤之推定價格。
（三）申請人主張有臨時課徵平衡稅或反傾銷稅之必要者，應載明理由。
（四）申請人主張對開始臨時課徵平衡稅或反傾銷稅之日前進口之貨物課徵平衡稅或反傾銷稅者，應載明有第四十二條規定之情事。
四、損害我國產業之資料：
（一）申請人及其所代表之產業最近三年生產、銷售之數量與價值、獲利、僱用員工及生產能量之使用等情形。
（二）該貨物最近三年之總進口數量與價值、在我國市場之占有率、來自該輸出國之進口數量與價值、對我國同類貨物價格之影響及產業損害之情形，並說明補貼或傾銷與損害之因果關係。
（三）申請人主張有實質延緩我國同類貨物產業之建立，須證明該產業即將建立，且新產業之計畫已進行至相當階段。
（四）申請人如有正當理由無法提出最近三年有關損害我國產業之資料者，得提出最近期間之我國產業損害資料。
一、進口貨物說明：
（一）該貨物之名稱、品質、規格、用途、稅則號別或輸出入貨品分類號列，及其他特徵。
（二）該貨物之輸出國或產製國與已知之國外生產者、出口商及我國進口商。
二、申請人資格說明：
（一）申請人身分及支持與反對申請案之我國同類貨物生產者及其最近一年生產量，與具產業代表性資格之說明。
（二）所生產同類貨物之名稱、品質、規格、用途、稅則號別或輸出入貨品分類號列，及其他特徵。
三、補貼或傾銷說明：
（一）申請對進口貨物課徵平衡稅者，應載明該貨物在輸出國或產製國之製造、生產、銷售、運輸過程，直接或間接領受財務補助或其他形式之補貼。
（二）申請對進口貨物課徵反傾銷稅者，應載明傾銷事實，及該貨物輸入我國之銷售價格、在通常貿易過程中輸出國或產製國可資比較之銷售價格，或其輸往適當第三國可資比較之代表性銷售價格，或其產製國之生產成本加合理之管理、銷售與其他相關費用及正常利潤之推定價格。
（三）申請人主張有臨時課徵平衡稅或反傾銷稅之必要者，應載明理由。
（四）申請人主張對開始臨時課徵平衡稅或反傾銷稅之日前進口之貨物課徵平衡稅或反傾銷稅者，應載明有第四十二條規定之情事。
四、損害我國產業之資料：
（一）申請人及其所代表之產業最近三年生產、銷售之數量與價值、獲利、僱用員工及生產能量之使用等情形。
（二）該貨物最近三年之總進口數量與價值、在我國市場之占有率、來自該輸出國之進口數量與價值、對我國同類貨物價格之影響及產業損害之情形，並說明補貼或傾銷與損害之因果關係。
（三）申請人主張有實質延緩我國同類貨物產業之建立，須證明該產業即將建立，且新產業之計畫已進行至相當階段。
（四）申請人如有正當理由無法提出最近三年有關損害我國產業之資料者，得提出最近期間之我國產業損害資料。