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与大多数国家/地区的反倾销体系不同,美国商业部使用一种“回溯式”(retrospective)反倾销税评估体系,在被调查商品完成进口手续后,征收最终反倾销税。这一体系的核心就是“行政审查”(administrative review)制度。
Unlike the anti-dumping system in most countries, the U.S. Department of Commerce uses a “retrospective” anti-dumping tax assessment system that imposes a final anti-dumping duty upon completion of import procedures for the product under investigation. The core of this system is the “administrative review” (administrative review) system.