第一条为规范反倾销退税程序，根据《中华人民共和国反倾销条例》规定，制定本规则。第二条对外贸易经济合作部（以下简称外经贸部）指定进出口公平贸易局负责实施本规则。第三条倾销产品的进口商有证据证明已经缴纳的反倾销税金额超过实际倾销幅度的，可以按照本规则向外经贸 Article 1 These Rules are formulated in accordance with the provisions of the “Anti-dumping Regulations of the People’s Republic of China” in order to regulate anti-dumping tax refund procedures. Article 2 The designated import and export fair trade office of the Ministry of Foreign Trade and Economic Cooperation (hereinafter referred to as the MOFTEC) is responsible for implementing these Rules. Article 3 Where an importer of dumped products has evidence that the amount of anti-dumping duties that have been paid exceeds the actual margin of dumping, he may, in accordance with these Rules,