反傾銷措施之爭議性及重要性近年來隨著各國適用反傾銷稅的頻仍而不斷增加。在WTO爭端案例中，反傾銷爭端案件即佔有高達13.8%之比例。瓜地馬拉與墨西哥二國就波特蘭水泥課徵反傾銷稅所生爭端，前曾於1998年經WTO爭端解決小組及上訴機構審理在案（Guatemala-Anti-Dumping Investigation Regarding Portland Cement From Mexico，以下簡稱水泥案I），墨西哥並因管轄權等程序爭議而敗訴。本件WTO爭端解決下組於2000年10月再次就「瓜地馬拉對進口自墨西哥波特蘭水泥課徵確定反傾銷稅」（Guatemala-Definitive Anti-Dumping Measures On Grey Portland Cement From Mexico）案發佈爭端裁決報告，計達388頁。本案所涉實體爭議之範圍包括反傾銷調查程序之展開、通知、證據門檻、利害關係人權益保護、最佳可得資訊、傾銷及損害最終認定等眾多事項，其複雜性及困難度遠超出「水泥案I」所呈現之單一爭點及程序爭議。爭端解決小組對該等實體爭議所作出之明確解釋，對我國相關執行單位處理傾銷實務有一定之指標作用，而瓜地馬拉違反多達十九個反傾銷協定條文之事實及墨西哥利用重複控訴轉而獲得的「反敗為勝」應訴技巧，皆值得我國之借鏡與警惕。

　　　　　The increased application of anti-dumping duty policies by WTO members have heightened the controversy and significance of anti-dumping measures. The Guatemala-Mexico anti-dumping dispute regarding Portland Cement ("Cement I") was first brought before the WTO in 1998. In 200, the same case was again discussed by the WTO panel and resulted in a 388-page report analyzed herein. The report touches upon many crucial, technical and complicated issues, including the initiation of anti-dumping investigations, the requirement of notification, evidentiary threshold, the protection of interested parties, best information available and the final determination of dumping and injury. The interpretations made by WTO panel in this case will surely influence Taiwan's anti-dumping measures. Guatemala's violation of nineteen provisions of the WTO Anti-dumping Agreement and the technique of repeated accusations employed by Mexico, which ultimately secured a favorable verdict, are both examples Taiwan will do well to heed.