(四)反傾銷稅之課徵

       GATT 1994 第六條第二項允許進口國，片面對來自於他國之傾銷進口課徵反傾銷稅，以抵銷傾銷進口對於國內產業所造成之損害。GATT 1994 第六條第二項之規定為：為抵消或預防傾銷，一締約國可課徵(levy)傾銷稅(anti-dumping duty)於任何傾銷之產品，而其數額不應大於該傾銷產品之傾銷差額(margin of dumping)。關於本條文之目的，傾銷之差額為根據諸多條款中第一項所認定之價格差異。

GATT 1994 Article 6.2 ( “In order to offset or prevent dumping, a contracting party may levy on any dumped product an anti-dumping duty not greater in amount than the margin of dumping in respect of such product. For the purposes of this Article, the margin of dumping is the price difference determined in accordance with the provisions of paragraph 1.”)

      而根據反傾銷協定第一條，對於反傾銷稅之課徵則有原則性之規定。反傾銷協定第一條之規定為：反傾銷措施僅應在：以GATT 1994 第六條及依據其所發起之調查之狀況(circumstances)下，始能應用，且需根據本協定之條款加以執行。以下之條款規範：於反傾銷法規(legislation or regulations)內所採取之行為，而適用GATT 1994第六條時之規定。

Antidumping Agreement Article 1 (“An anti-dumping measure shall be applied only under the circumstances provided for in Article VI of  GATT 1994 and pursuant to investigations initiated and conducted in accordance with the provisions of this Agreement.  The following provisions govern the application of Article VI of GATT 1994 in so far as action is taken under anti-dumping legislation or regulations.”)

(五)反傾銷稅調查之發動程序        

        根據反傾銷稅協定第5.1條所規定：除第六項所規定之條件外，關於任何聲稱之傾銷之存在、程度及作用之認定所展開之調查，需由國內產業(by behalf of)或由代表(on behalf of)國內產業之單位，提出書面之申請。第5.6條則規定：於特殊之情況下，若主管機關握有傾銷、損害及如第二項所規範之因果關連，以表示此調查之提出為公正，主管機關得在無需國內產業或國內產業之代表提出書面申請之情況下，著手調查。

Antidumping Agreement Article 5.1 ( “Except as provided for in paragraph 6, an investigation to determine the existence, degree and effect of any alleged dumping shall be initiated upon a written application by or on behalf of the domestic industry.” )

Antidumping Agreement Article 5.6 ( “If, in special circumstances, the authorities concerned decide to initiate an investigation without having received a written application by or on behalf of a domestic industry for the initiation of such investigation, they shall proceed only if they have sufficient evidence of dumping, injury and a causal link, as described in paragraph 2, to justify the initiation of an investigation.” )

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