三、反傾銷稅之要件:產業損害與因果關係之認定
(三)進口產品之傾銷與進口國產業之實質損害具有因果關係
關於反傾銷稅要件之因果關係,規範於反傾銷協定第3.5條:傾銷之進口透過如本條第二及四項(paragraphs 2 and 4)之規定產生傾銷之作用,且導致本協定中所規範之損害,必須被證明(demonstrate)。於傾銷之進口及造成國內市場之損害之間的因果關係(causal relationship)之證明,應(shall)基於主管機關所掌握之所有相關證據之調查。主管機關也應調查除了傾銷之進口以外,同時造成國內產業損害之任何已知之因素,且由於任何其他之因素所導致之損害,必須不能被歸因(attributed to)於傾銷之進口。在這方面相關之因素,尤其指(inter alia):並無以傾銷之價格,進口至國內之價格及數量、需求之緊縮(contradiction in demand)或消費型態之改變(changes in the patterns of consumption)、國外和國內之生產商之間之貿易限制行為和競爭、科技之進步以及國內產業之出口表現和生產力。
Antidumping Agreement Article 3.5 (“ It must be demonstrated that the dumped imports are, through the effects of dumping, as set forth in paragraphs 2 and 4 , causing injury within the meaning of this Agreement. The demonstration of a causal relationship between the dumped imports and the injury to the domestic industry shall be based on an examination of all relevant evidence before the authorities. The authorities shall also examine any known factors other than the dumped imports which at the same time are injuring the domestic industry, and the injuries caused by these other factors must not be attributed to the dumped imports. Factors which may be relevant in this respect include, inter alia, the volumes and prices of imports not sold at dumping prices, contradiction in demand or changes in the patterns of consumption, trade restrictive practices of and competition between the foreign and domestic producers, developments in technology and the export performance and productivity of the domestic industry.”)
關於like product之翻譯,乃採用國際貿易法:世界貿易組織下之法律新秩序 國際經貿法研究(五) 羅昌發 著一書中之翻譯,為同類產品。
以上英文條文之翻譯為個人翻譯,非權威學者之翻譯。
參考文獻
國際貿易法:世界貿易組織下之法律新秩序 國際經貿法研究(五) 羅昌發 著

