(九)反傾銷稅之回溯課徵(retroactivity)
反傾銷稅之課徵，必須於暫時措施或最終認定結束後，始可實施。而於反傾銷稅之最終認定後，有對於國內產業實質損害之情形，進口國可就暫時措施之期間，回溯課徵反傾銷稅。根據反傾銷協定第10.2條規定：關於損害之最終認定已做成(但並非關於損害之可能或對於產業之建立上之實質阻礙(material retardation))，或就傾銷之進口將產生有損害之可能之作用之最終認定而言(in the case of 就...而言)，缺少暫時性措施，將導致損害之認定，假使有實施暫時性措施(if any)，反傾銷稅將能回溯課徵於暫時性措施被實施之期間。
Antidumping Agreement Article ( “10.2 Where a final determination of injury (but not of a threat thereof or of a material retardation of the establishment of an industry) is made or, in the case of a final determination of a threat of injury, where the effect of the dumped imports would, in the absence of the provisional measures, have led to a determination of injury, anti-dumping duties may be levied retroactively for the period for which provisional measures, if any, have been applied.”
(十)反傾銷稅之課徵期間及檢討
反傾銷稅之課徵期限，應不該超過抵消傾銷效果所需之必要期間。根據反傾銷協定第11.1條規定：反傾銷措施可持續(remain)實施(in force)，以為求達到抵銷導致損害之傾銷之目的，其所必要之程度(extent)及期間。
Antidumping Agreement Article 11.1 ( “An anti-dumping duty shall remain in force only as long as and to the extent necessary to counteract dumping which is causing injury. ”)
而反傾銷稅之最長實施期限，規範於反傾銷協定第11.3條，此條條文又被稱為「落日條款」。根據反傾銷協定第11.3條規定：盡管本條第一項和第二項之規定，任何最終的反傾銷稅需被在其課徵之時起算之五年後終止，或是如果有對於傾銷及其損害做出檢討，將從根據本條文第二項之規定所為最近檢討之日或本條文規定之日起終止反傾銷稅之課徵。除非主管機關做出認定，並由其主動(on their own initiative)於檢討之日前提出檢討，或是基於國內產業或其代表提出已被證實(substaintiated)之損害之要求，且於檢討日前之一段合理之期間內提出，由於反傾銷稅之期滿(expiry)，可能導致傾銷及其損害持續發生(continuation)或是重新出現(recurrence)。直到檢討之結果出爐前(pending 直到...之前)，反傾銷稅可繼續實施(in force)。
Antidumping Agreement Article 11.3 ( “Notwithstanding the provisions of paragraphs 1 and 2, any definitive anti-dumping duty shall be terminated on a date not later than five years from its imposition (or from the date of the most recent review under paragraph 2 if that review has covered both dumping and injury, or under this paragraph), unless the authorities determine, in a review initiated before that date on their own initiative or upon a duly substantiated request made by or on behalf of the domestic industry within a reasonable period of time prior to that date, that the expiry of the duty would be likely to lead to continuation or recurrence of dumping and injury. The duty may remain in force pending the outcome of such a review.” )
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
