Customs Act — Article 55 (Time for Assessing Anti-Dumping Duties)

The assessment of anti-dumping duties and the provisional measure shall apply to goods imported after the date on which such anti-dumping duties are assessed and such measure is taken, respectively: Provided, That if international conventions prescribe otherwise and Presidential Decree prescribes with respect to goods, in relation to which the provisional measure is taken, anti-dumping duties may also be assessed on such goods.[This Article Wholly Amended on Dec. 30, 2010]