When Will the Anti-Dumping Duty Be Imposed Under Taiwan's Investigation Procedures?
This article aims to analyze when exacly the "provisional anti-dumping duty", which is a temporary measure, and "anti-dumping duty", which is a final measure, will be imposed under Taiwan's anti-dumping investigation procedures. To start off, the provisional anti-dumping duty, if any, would be made by preliminary dumping determination by Taiwan Ministry of Finance ("MOF") and announced publicly with an "effective date" for imposing it. Furthert to that, when the Taiwan MOF determines to impose anti-dumping duty, the date for imposing it will be otherwise depending on whether the provisional anti-dumping duty is imposed or not.
Preliminary anti-dumping duty will be imposed since the effective date announced by the Taiwan's MOF
To date, the Taiwan MOF follows a fixed patter for imposing provisional anti-dumping duty and anti-dumping duty. In terms of the provisional anti-dumping duty, the determination of the Taiwan's MOF will be made and announced with an effective date, which in principle will be six days after the announcement. For example, when the preliminary dumping determination for malt beer dumping investigation case ("malt beer case") was rendered and announced publicly on 27 June 2025, it revealed the provisional anti-dumping duty and its rate with an effective date: 3 July 2025. At next stage, when the final dumping determination for the malt beer case was rendered on 24 September 2025, the Taiwan MOF applied the final dumping margin, but immediately effective on that day, 24 September 2025. And next, after the Taiwan Ministry of Economic Affairs ("MOEA") returned its final injury determination, the Taiwan MOF made an announcement on 27 November 2025, formally imposing the anti-dumping duty based on its final dumping determination, and retroactively applied it back to 3 July 2025, which will also be the date for calculating the whole 5 year period of anti-dumping duty.
When no provisional anti-dumping duty is imposed, the anti-dumping duty will be imposed at a later stage with its own effective date
If the preliminary dumping determination concludes that no provisional anti-dumping duty shall be imposed even if the dumping margin exists, the anti-dumping duty will be imposed with an effective date after both the final dumping determination and the final injury determination are rendered. Generally, when the Taiwan MOEA renders a final injury decision confirming that imposing anti-dumping duty will not give negative impact to the overall national interests, within around one month the MOF will make a public announcement with an effective date for imposing the anti-dumping duty.
Again, the effective date will be six days after the Taiwan MOF's public announcement. For example, in portland cement and its clinker anti-dumping investigation case, the Taiwan MOF did not impose provisional anti-dumping duty. The Taiwan MOF announced its final dumping determination on 21 May 2025. Here, the Taiwan MOF would not immediately impose the anti-dumping duty merely based on the final dumping determination. It will wait. After the Taiwan MOEA returned its final injury determination, then within around one month, the Taiwan MOF made a public announcement on 22 July 2025 with an effective date for imposing the anti-dumping duty, 28 July 2025, that is, six days after the announcement day. In this scenario, the anti-dumping duty will be imposed starting from 28 July 2025, other than 22 July 2025 or an earlier time.
As the legal structure of anti-dumping investigation in any jurisdiction is complicated, fortunately in Taiwan we can find some fixed patterns for foreign clients to be aware of.
