Introduction to Taiwan's Anti-Dumping Sunset Review
As of February 2026, Taiwan is imposing anti-dumping duties on 12 products in total, including towels, benzoyl peroxide, portland cement and its clinker, cold-rolled flat-rolled stainless steel (300 series), certain flat-rolled steel products plated or coated with zinc or zinc-alloys, carbon steel, aluminum foil, ceramic tile, float glass, offset printing plate, malt beer, and certain hot-rolled flat-rolled steel products. In principle, the imposition of such anti-dumping duties shall be terminated no later than five years from its imposition, unless the Taiwan Ministry of Finance ("MOF"), which is in charge of the anti-dumping investigation, have initiated the so called sunset review and reached a decision that the anti-dumping duties imposition shall be continued. Thus, the foreign manufacturers and exporters who have been imposed anti-dumping duties in Taiwan shall be mindful of when and how the sunset review will be conducted.
The Taiwan MOF Would Make Public Announcement for Inviting Sunset Review Application
At least six months prior to the end of the five year term of the anti-dumping duties, the Taiwan MOF will make a public notice, inviting the interested parties to consider whether the continuous imposition is necessary. The interested parties may apply for a sunset review within one month from the next day of the public notice.
For example, anti-dumping duties on carbon steel for the products were imposed from 22 August 2016 to 21 August 2021. The Taiwan MOF made a public notice on 20 January 2021, nearly seven months prior to the end of the first five year term of the anti-dumping duties on carbon steel. On 20 August 2021, only one day before the end of it, the MOF announced that the sunset review was initiated becasue of the application of China Steel Company, who was the original applicant of this anti-dumping investigation case.
When we look back, in the past 20 years, only anti-dumping duties actually imposed on shoes and boots were terminated because the interested parties failed to file an application for sunset review within the one month period as stated above. There were two other anti-dumping duties cases, regarding certain hot-rolled stainless steel and certain cold-rolled carbon steel, went sunset in 2024. However, in these two cases, the anti-dumping duties were evaluated but not imposed since the beginning based on the overall economic interests of the nation.
The Sunset Review Procedures
Where the sunset review has been initiated, the Taiwan MOF shall, within six months from the date when the initiation of the sunset review is publicized, complete the investigation on the dumping, and then notify the Taiwan Ministry of Economic Affairs ("MOEA").
Further to that, the Taiwan MOEA shall conduct the investigation from the date when the initiation of the sunset review is publicized, complete the investigation within two months from the date after its receipt of the Taiwan MOF notice, and then notify the MOF. After receiving such MOEA notice, the Taiwan MOF shall submit the case to its Commission within ten days for rendering a decision.
Of course, the six months or the two months periods may be extended when necessary. However, the Taiwan MOF's investigation may be extended no more than 10 months, and the Taiwan MOEA's investigation may be extended no more than 12 months.
What the Taiwan MOEA will assess for the sunset review is whether the termination or change of the anti-dumping duties would be likely to lead to the continuation or recurrence of injury to the domestic industry. To be more specific, the Taiwan MOEA will evaluate comprehensively based on the following factors:
1. Whether the increase of imports would be likely to continue or recur;
2. Whether the effects of imports on market prices of the domestic like products would be likely to continue or recur; and
3. Whether the injury to the domestic industry caused by the imports would be likely to continue or recur.
Best Practice for Sunset Review
We can easily find out that it is not easy to terminate the anti-dumping duties via sunset review. The factors listed above are abstract, lacking concrete standards for rendering a decision in favor of the foreign manufacturers and exporters who are involved. We also note that the Taiwan MOF is taking a firm position against dumping by its most recent announcement on 30 Decedmber 2025, stressing that it intends to protect fair competition for Taiwan industries. So, what should foreign manufacturers and exporters who would like to get more commercial benefits do under the current anti-dumping duties imposition?
In practice, foreign manufacturers and exporters should take advantage of the sunset review to strive for better individual anti-dumping duties, regardless of whether you have participated in the first anti-dumping investigation or not. You may consider it as a whole new chance to fight. Moreover, as the overall economic interests of the nation will be put into consideration by the Taiwan MOF and MOEA, corresponding industry intelligence shall be submitted, if any. Our firm has extensive experiences in assisitng foreign manufacturers and exporters for participating in Taiwan anti-dumping investigation and its sunset review. We will be glad to creat a better commercial environment for you under the anti-dumping measures.
