(1) The Minister of Economy and Finance may, if he or she deems necessary, review the assessment of a countervailing duty and the undertaking provided for in Article 60, as prescribed by Presidential Decree, and take necessary measures to assess a countervailing duty, modify details of the undertaking and refund, etc. based on the outcomes of the review.
(2) The Minister of Economy and Finance may investigate matters prescribed by Presidential Decree, such as the importation and collection records of goods subject to countervailing measures and other matters necessary for the review under paragraph (1). <Newly Inserted on Dec. 21, 2021>
(3) The assessment of any countervailing duty and the undertaking accepted under Article 60 shall become invalid after five years from the date on which such countervailing duty was assessed and the undertaking has been fulfilled unless the deadline for its application is otherwise set by Ordinance of the Ministry of Economy and Finance; and if the payment of subsidies, etc. and the injury to the industry caused thereby are reviewed in accordance with paragraph (1) and their details are modified according to the outcomes of such review, such modified details shall become invalid after five years from the date on which such modified details are implemented, unless the deadline for its application is otherwise set by Ordinance of the Ministry of Economy and Finance. <Amended on Dec. 21, 2021>
(4) Matters necessary for the assessment of a countervailing duty and its implementation, etc. under paragraphs (1) through (3) and Articles 57 through 61 shall be prescribed by Presidential Decree. <Amended on Dec. 21, 2021>[This Article Wholly Amended on Dec. 30, 2010]