(1) Where any imported goods, into which an investigation commences to determine whether a countervailing duty thereon is assessed, are deemed to have been manufactured using the subsidies, etc. and in any of the following cases, the Minister of Economy and Finance may designate their exporter and exporting country, and order the assessment of a provisional countervailing duty not exceeding an amount equivalent to the estimated amount of the subsidies, etc. for a fixed period or take a measure to order provision of security (hereafter referred to as "provisional measure" in this Sub-section), as prescribed by Presidential Decree, even before such investigation is completed in order to protect the relevant domestic industry:
1. Where it is verified that sufficient evidence exists presuming the fact that the imported goods has caused material injury, etc. to the domestic industry;
2. Where there exists the most reliable information even though the undertaking provided for in Article 60 is withdrawn or fails to be fulfilled and data pertaining to the implementation of such undertaking are not provided.
(2) Where an investigation is closed after a request for assessing a countervailing duty on goods, in relation to which a provisional measure is taken, is withdrawn or a decision is made on whether a countervailing duty is assessed, or the undertaking provided for in Article 60 is accepted, any provisional countervailing duty paid shall be refunded and the offered security shall be rescinded, as prescribed by Presidential Decree: Provided, That in any of the following cases, if the amount of a countervailing duty exceeds the amount of a provisional countervailing duty, the difference therefrom shall not be collected and if the amount of a countervailing duty falls short of the amount of provisional countervailing duty, the difference therefrom shall be refunded:
1. Where the undertaking provided for in Article 60 is accepted after the payment of the subsidies, etc. and material injury, etc. caused thereby is made definite as a result of conducting an investigation to find the payment of such subsidies, etc. and injury to the industry caused thereby;
2. Where a countervailing duty has been assessed retroactively in accordance with the proviso of Article 61.[This Article Wholly Amended on Dec. 30, 2010]