Provisional Rules of Ministry of Foreign Trade & Economic Cooperation on
Refund of Anti-dumping Duty
Article 1   With a view to regulating the procedure for refund of anti-dumping duty, these Rules are formulated in accordance with provisions of the “Anti-Dumping Regulation of the People’s Republic of China”.

Article 2   The Ministry of Foreign Trade and Economic Co-operation (hereinafter referred to as “MOFTEC”) delegates the Bureau of Fair Trade for Imports and Exports to be responsible for implementation of these Rules.

Article 3   Having evidence to prove that the anti-dumping duty paid is higher than the actual dumping margin, the importer of the dumped product may file an application with MOFTEC for antidumping duty refund in accordance with these Rules.

Article 4   The application for duty refund shall be filed not later than 3 months after the anti-dumping duty had been actually paid. 

The application for duty refund concerning the product under investigation imported after the initiation of an anti-dumping investigation but before the final rulings shall not be subjected to the preceding Paragraph of this Article, but nevertheless shall be filed within 3 months after the final determination is made.

Article 5   The application for duty refund shall be filed in a written form, and be formally signed by the legal representative of the applicant or his/her authorized person.

Article 6   The application for duty refund shall be attached by the following evidence and materials:

Name, address and relevant information of the applicant and its supplier;
Average domestic prices, number of transactions and total value of domestic sales; average export price, number of transactions and total export value to the People’s Republic of. China; average export price, number of transactions and total sales value to the third country (region) during 6 months prior to the application.
Data of normal value and export prices of the product under investigation during 6 months prior to the application;
All adjustments necessary for calculation of margin of dumping and preliminary result of margin of dumping calculation;
Copies of contracts, invoices, bills of lading, certificates of payment relating to import of the product concerned covered by the application for duty refund, and documentary evidence proving that anti-dumping duty has been paid by the applicant;
Other information that the applicant considers necessary to address.

Article 7   The submission of the information specified in Subparagraphs 1 to 4 of Article 6 of these Rules shall be in accordance with the content and the form required  by the original anti-dumping questionnaire .

The evidence and materials attached to the application shall include data of all models of the products subject to anti-dumping measures.  The data of export price shall include all exports to the People’s Republic of China made by the supplier of the applicant.

Article 8   Separate applications for duty refund shall be filed respectively with respect to each single supplier where several suppliers are concerned.

Article 9   Where the importer is not related to the exporter and producer, and the aforesaid evidence and materials cannot be directly provided by the importer, the application for duty refund shall include a statement made by the exporter and producer.

The statement mentioned in the previous Paragraph of this Article shall include the following items: margin of dumping of the product concerned has been reduced or eliminated, and relevant evidence and materials will be directly submitted to MOFTEC by the exporter and producer in conformity with the required content and form within 30 days from the date on which the application for duty refund is filed.

MOFTEC may reject the application for duty refund if the exporter and producer fails to submit the evidence and materials in accordance with the statement within the specified time limit.

Article 10   The application shall be classified into confidential version (in case where the applicant requests confidentiality treatment) and non-confidential version.  1 original and 6 copies shall be submitted for both the confidential version and the non-confidential version.

Article 11   MOFTEC may conduct an on-the-spot verification to examine accuracy and completeness of the evidence and materials submitted by the exporter and producer in accordance with the “Provisional Rules of Ministry of Foreign Trade & Economic Cooperation on On-the-spot Verification in Anti-dumping Investigations”.

If the interested party objects to the verification, MOFTEC may make its determination on the basis of facts available or best information available, or otherwise reject the application.

Article 12   MOFTEC shall determine the normal value, export price and the dumping margin of the product subject to the application for duty refund 6 months prior to the application in according with provisions of Articles 4, 5 and 6 of the “Anti-dumping Regulation of the People’s Republic of China”.

Article 13   Where the export price is constructed on the basis of the price at which the imported product is resold to the first independent purchaser, and where the applicant provides sufficient evidence to prove that the anti-dumping duty has been duly reflected in the resale price at which the imported products are resold to the first independent purchaser and subsequent domestic sales price, MOFTEC shall not deduct the amount of anti-dumping duty paid when calculating the constructed export price.

Article 14   Where it is found through examination that the dumping margin is not lower than originally determined, MOFTEC shall reject the application for duty refund.

Article 15   MOFTEC shall notify the applicant and explain the reason if the application is rejected.

Article 16   MOFTEC shall complete the review for duty refund within 12 months upon the receipt of the application.

Article 17   MOFTEC shall submit a proposal for duty refund to the Customs Tariff Commission of the State Council 15 days prior to the end of the investigation of review for duty refund, and shall notify the applicant and the Customs of the decision made by the Customs Tariff Commission of the State Council before such investigation of review is ended.

Article 18   The amount of duty refundable shall be the difference between the dumping margin determined in the original anti-dumping investigation and the dumping margin newly determined.

Article 19   The result of review for duty refund shall not affect the validity of the original anti-dumping measures.

Article 20   Once having found through examination that the dumping margin has increased, MOFTEC may initiate an interim review on its own initiative.

Article 21   MOFTEC shall be responsible for interpretation of these Rules. 

Article 22   These Rules shall enter into force from the date of 15 April 2002.