The decision whether or not to impose an anti-dumping duty in cases where all requirements for the imposition have been fulfilled, and the decision whether the amount of the anti-dumping duty to be imposed shall be the full margin of dumping or less, are decisions to be made by the authorities of the importing Member. It is desirable that the imposition be permissive in the territory of all Members, and that the duty be less than the margin if such lesser duty would be adequate to remove the injury to the domestic industry. When an anti-dumping duty is imposed in respect of any product, such anti-dumping duty shall be collected in the appropriate amounts in each case, on a non-discriminatory basis on imports of such product from all sources found to be dumped and causing injury, except as to imports from those sources from which price undertakings° under the terms of this Agreement have been accepted.

【參考譯文】

反傾銷稅的征收

在所有征收反傾銷稅的要求均已滿足的情況下是否征稅的決定，及征收的反傾銷稅金額是否應等于或小于傾銷幅度的決定，均由進口成員的主管機關(guān)做出。宜允許在所有成員領土內(nèi)征稅，如反傾銷稅小于傾銷幅度即足以消除對國內(nèi)產(chǎn)業(yè)的損害，則該反傾銷稅可以征收。如對任何產(chǎn)品征收反傾銷稅，則應對已被認定傾銷和造成損害的所有來源的進口產(chǎn)品根據(jù)每一案件的情況在非歧視基礎上收取適當?shù)慕痤~，根據(jù)本協(xié)定條款提出的價格承諾已被接受的進口產(chǎn)品除外。

【知識小貼士】

反傾銷(Anti-Dumping)

是指對外國商品在本國市場上的傾銷所采取的抵制措施。一般是對傾銷的外國商品除征收一般進口稅外，再增收附加稅，使其不能廉價出售，此種附加稅稱為“反傾銷稅”(Anti-dumping Duties)。

責任編輯：admin