By Hung Ou Yang, Jia-Jun Fang, and Tzu-Peng Chen
1. Legal Basis: Article 13 of the Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties ("Regulations").
2. Time of Imposition: When the MOF finishes the initial determination of dumping (initially positive for the facts of dumping and material injuries to domestic industries). However, this provisional duties shall not be levied within sixty days following the MOF's announcement of anti-dumping investigation.
3. Period of Imposition: In principle, the maximum levy period is limited to four months, except that: a) upon the request of the foreign exporter(s) occupying a considerable ratio of the trade volume involved, the maximum levy period may be extended to six months; b) if the MOF considers to impose a duty lower than the dumping margin, the aforesaid imposition periods of four months and six months may be extended to six months and nine months respectively.
4. Modes of Handling Imposed Provisional Anti-Dumping Duties After Final Determination on Material Injury:
|
Article Number |
Final Determination on Material Injury |
Modes of Handling Imposed Provisional Anti-Dumping Duties |
|
§40 I (1) |
Material injury exists. |
The anti-dumping duty may be levied retroactively from the date when the provisional anti-dumping duty was levied* |
|
§40 I (2) |
The final determination is a threat of material injury rather than material injury, to domestic industries, due to the imposition of provisional anti-dumping duty
|
The anti-dumping duty may be levied retroactively from the date when the provisional anti-dumping duty was levied*
|
|
§40 II |
A threat of material injury exists |
The anti-dumping duty shall be levied from the date of such final determination, and any duty paid or security deposited shall be refunded or released |
|
§41 I |
No material injury |
Any duty paid or security deposited shall be refunded or released |
* If the amount of the final duty is higher than the provisional duty, the difference shall not be collected; otherwise, the difference shall be refunded.
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5. Under any of the following, the MOF may impose anti-dumping duty retroactively on the goods imported within ninety days prior to the date of imposition of provisional anti-dumping duty or countervailing duty:
a. A relatively large quantity of goods that received subsidies imported during a relatively short time thus caused material injury to domestic industries (Article 42(1) of the Regulations).
b. A relatively large quantity of goods that has records of dumping and causing material injuries imported during a relatively short time thus caused material injury to domestic industries (Article 42(2) of the Regulations).
c. A relatively large quantity of goods that domestic importers know or should have known that foreign exporters are engaging in harmful dumping imported during a relatively short time thus caused material injury to domestic industries (Article 42(3) of the Regulations).
d. Where foreign companies have violated undertaking and the imposition of provisional anti-dumping duty is approved after investigation. However, the final anti-dumping duty shall not be applicable to the goods imported prior to the violation of undertaking (Article 25-1 of the Regulations).
AUTHOR: Hung Ou Yang
Managing Partner
Taipei
+886-2-2707-9976
[email protected]
AUTHOR: Jia-Jun Fang
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Of Counsel
+886-2-2707-9976
[email protected]
AUTHOR: Tzu-Peng Chen
Taipei
+886-2-2707-9976
[email protected]
Copyright Brain Trust International Law Firm
Disclaimer: While every effort has been made to ensure the accuracy of this publication, it is not intended to provide legal advice as individual situations will differ and should be discussed with an expert and/or lawyer. For specific technical or legal advice on the information provided and related topics, please contact the author.
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