When the Customs Act was enacted in 1967, the Ministry of Finance (MOF) had already made the principal rule of countervailing duty and anti-dumping duty in the Customs Act. In July 1984, the Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties (Implementation Regulations) was promulgated involving the specific regulations of application procedures and investigation procedures. The MOF, on the basis of the Foreign Trade Act, the Tokyo Round anti-dumping agreement, other international regulations and the needs of industries, firstly amended the Implementation Regulations for more specific regulations of application procedures, investigation procedures and investigation timetable in 1994.

In order to participate in the World Trade Organization (WTO) and to make the relevant regulations more transparent and international, the MOF amended the Implementation Regulations with comprehensive consideration in December 2001 according to the Uruguay Round subsidies and countervailing agreement and the anti-dumping agreement.

For the purpose of making the Implementation Regulations more complete and clear, and coping with the changing international economic, trade conditions and doubts about the implementation, the MOF amended the Implementation Regulations in accordance with WTO anti-dumping agreement, subsidy agreement and relevant statutes of the United States and the European Union. Amendments were issued on February 23, 2005, on February 2, 2016 and on January 28, 2019. The main amendments issued on January 28, 2019 are as follows:

1. Regards the new shipper review, the start point of providing security or guarantee or deposit money was amended as "from the date of initiating the new shipper review"; the subject of providing security or guarantee or deposit money was amended as "the duty-payers who import the product under investigation from the foreign producers or exporters applying for the new shipper review".

2. Regarding the investigation whether continuing levying the countervailing duty and anti-dumping duty, the wordings of the factors of subsidies, dumping or injury were amended in accordance with the WTO anti-dumping agreement.