反倾销税是一种临时性附加关税,征收上具有期限上的限制,WTO《反倾销协议》专门规定了日落复审条款。日落复审制度初衷是希望反倾销税的征收通常不得超过5年,或征收期限不得随意延长。通过对WTO《反倾销协议》中日落复审条款的解读,不难发现由于规则制定过于原则,各国通常根据 Anti-dumping duties is a temporary additional tariffs, the collection of the deadline on the restrictions, the WTO “Anti-Dumping Agreement” specifically provides sunset review terms. The original intention of the sunset review system is to expect the anti-dumping duties to be normally collected for no more than five years or the levy period should not be arbitrarily extended. Through the interpretation of the terms of the sunset review in the WTO Anti-Dumping Agreement, it is not difficult to find that due to the excessive principle of rule making,