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.

【参考译文】

反倾销税的征收

在所有征收反倾销税的要求均已满足的情况下是否征税的决定，及征收的反倾销税金额是否应等于或小于倾销幅度的决定，均由进口成员的主管机关做出。宜允许在所有成员领土内征税，如反倾销税小于倾销幅度即足以消除对国内产业的损害，则该反倾销税可以征收。如对任何产品征收反倾销税，则应对已被认定倾销和造成损害的所有来源的进口产品根据每一案件的情况在非歧视基础上收取适当的金额，根据本协定条款提出的价格承诺已被接受的进口产品除外。

【知识小贴士】

反倾销(Anti-Dumping)

是指对外国商品在本国市场上的倾销所采取的抵制措施。一般是对倾销的外国商品除征收一般进口税外，再增收附加税，使其不能廉价出售，此种附加税称为“反倾销税”(Anti-dumping Duties)。

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