Foreign Trade Act Article 19
In the event that a foreign country exports products to this country by way of subsidizing or dumping, thereby causing or threatening to cause material injury to domestically produced products competing with the said products or causing material retardation to the establishment of the domestic industry concerned, and where injury has been found after investigation by the MOEA, the Ministry of Finance may impose countervailing or anti-dumping duties by law.
中文原文 貿易法第19條
外國以補貼或傾銷方式輸出貨品至我國，對我國競爭產品造成實質損害、有實質損害之虞或對其產業之建立有實質阻礙，經經濟部調查損害成立者，財政部得依法課徵平衡稅或反傾銷稅。