Imposition of Anti-dumping Duty on the Unbleached Kraft Liner/Linerboard Importe

　　
4. Certificate of origin shall be submitted to the Customs for declaration of import of merchandises defined as anti-dumping products and invoices of original producers shall also be provided if the original producers of the merchandises are based in the US, Thailand, Korea or Taiwan. In the event that the certificate of origin cannot be provided in declaration of import of the merchandises subject to anti-dumping duty and furthermore the merchandises cannot be determined as not originally produced in the US, Thailand, Korea or Taiwan through inspection, the Customs will levy anti-dumping duty on the merchandises according to the highest rate of anti-dumping duty as set out in Attachment 2 hereto; In case the merchandises can be determined as originally produced in the US, Thailand, Korea or Taiwan but the import unit cannot provide the invoices of the original producers, the Customs will levy anti-dumping duty on the merchandises according to the anti-dumping duty rate applicable to other corporations of relevant nations or regions as listed in Attachment 2 hereto.
　　
5. Announcement No. 9 (2001) and Decree No. 111 of General Administration of Customs shall apply to the issues related to the imposition of anti-dumping duty on the bonded Unbleached Kraft Liner/Linerboard subject to processing trade which is imported from and originally produced in the US, Thailand, Korea and Taiwan.
　　
6. The anti-dumping deposit defrayed for the Unbleached Kraft Liner/Linerboard imported from and originally produced in the US, Thailand, Korea and Taiwan following the enforcement of provisional anti-dumping measures shall be levied and transformed into anti-dumping duty according to the scope of products subject to anti-dumping duty and anti-dumping rate as provided herein and the deposit for import value-added tax defrayed accordingly shall be transformed into import value-added tax. Refunding of the part of aforesaid deposit exceeding the anti-dumping duty calculated according to the tax rate as listed in Attachment 2 hereto and the corresponding part of the import value-added tax may be applied for to local Customs within 6 months after September 30, 2005 and the insufficient part will not be re-levied.
　　
The deposit for the merchandises subject to anti-dumping duty imported from US Stone Container Corporation and Smurfit-Stone Container Enterprise, Inc. defrayed to the Customs by import units pursuant to the initial ruling will be levied and transformed to anti-dumping duty according to the anti-dumping duty rate applicable to Smurfit-Stone Container Enterprise, Inc. determined in the final ruling. Refunding of the part of the deposit exceeding the anti-dumping duty may be applied for to the Customs concerned and the insufficient part will not be re-levied.
　　
The deposit for the merchandises subject to anti-dumping duty imported from Taiwan YUEN FOONG YU PAPER MFG.CO., LTD. and YFY PACKAGING INC. defrayed to the Customs by import units pursuant to the initial ruling will be levied and transformed to anti-dumping duty according to the anti-dumping duty rate applicable to YFY PACKAGING INC. as determined in the final ruling. Refunding of the part of the deposit exceeding the anti-dumping duty may be applied for to the Customs concerned and the insufficient part will not be re-levied.