Customs Act｜第 69 條｜Chapter IV: Special Duties｜Act｜In Force
第 四 章｜財政部 / 關務署｜v113.01.03
Enacted Date: 1967-08-08｜Promulgated Date: 2024-01-03｜Last Amended: 2022-05-11
本條是平衡稅與反傾銷稅課徵範圍的界線規定。所稱「損害中華民國產業」，指對中華民國產業造成實質損害或有實質損害之虞，或實質延緩國內該項產業之建立。課徵上限為：平衡稅之課徵不得超過進口貨物領受之補貼金額；反傾銷稅之課徵不得超過進口貨物之傾銷差額。課徵範圍、對象、稅率、開徵或停徵日期，應由財政部會商有關機關後公告實施；申請案件之申請人資格、條件、調查、認定、意見陳述與案件處理程序等實施辦法，由財政部會同有關機關擬訂報請行政院核定。
I. The term “causing injury to any industry in the Republic of China” referred to in the preceding two articles means material injury, threat of material injury to the industry, or material retardation of the establishment of such an industry in the Republic of China. II The amount of countervailing duty to be imposed shall not exceed that of the subsidy and allowance received for the imported goods, and the amount of antidumping duty imposed shall not exceed the dumping margin of the imported goods. III.The scope, subject, duty rate, commencement or termination date for imposing countervailing or antidumping duty shall be prescribed by the MOF after consulting with the relevant authorities, and shall become effective on the date of the public announcement. IV.Regulations governing the qualification of applicants, application contents, investigations, determination, opinion statement, disposition procedure and any other required matters regarding application for imposition of countervailing duty and antidumping duty shall be drafted by the MOF, together with the relevant authorities, and shall be submitted to the Executive Yuan for approval.
依本條第一項，指對中華民國產業造成實質損害或有實質損害之虞，或實質延緩國內該項產業之建立。
依本條第二項，平衡稅之課徵，不得超過進口貨物領受之補貼金額；反傾銷稅之課徵，不得超過進口貨物之傾銷差額。
依本條第三項，平衡稅及反傾銷稅之課徵範圍、對象、稅率、開徵或停徵日期，應由財政部會商有關機關後公告實施。