隨著反傾銷稅及平衡稅等貿易救濟措施之增加，反規避條款之適用亦愈趨頻繁且產生了若干隱憂。進口國雖然認為反規避措施係為了處理規避反傾銷稅及平衡稅之問題而具有正當性，但規避行為同時有可能僅是生產者或出口商的在進口國或第三國的直接投資行為。與反傾銷稅及平衡稅係受 WTO 反傾銷協定及補貼暨平衡稅措施協定規範不同，WTO 對於反規避措施並未加以規範，因此產生了適用上之若干問題。若進口國對於原本非屬反傾銷稅調查對象之進口產品，以反規避調查之方式擴大對其適用反傾銷稅，即表..

Accompanying an increase of anti-dumping measures, anti-circumvention actions aim to prevent escapes from the anti-dumping measures, but also raise certain concerns. An Importing country may have justified reasons to initiate anti-circumvention investigation on the importing products not included in the original anti-dumping measures, because circumvention nullifies or reduces effective antidumping. However, circumvention might be just nothing more than direct investment in the importing country or a third country. Anti-dumpi..