近年由於新興國家的經濟崛起所造成對原物料及能源之強勁需求，導致原物料價格的劇烈變動，而若被執行反傾銷措施之貨品亦突然發生市場供需失衡而產生短供現象，造成該項貨品進口價格上揚，而使傾銷或國內產業之損害已不存在，則實無繼續執行反傾銷措施之必要性，以減輕使用者或消費者利益之負面衝擊。由於WTO反傾銷協定對此情形並無明確規範，而歐盟與中國為因應短供現象，分別依其內國反傾銷法之規定，對以課徵反傾銷稅之進口之焦炭及冷軋板卷中止課徵反傾銷稅，因此，該兩國因應短供現象而中止反傾銷措施之法律依據與程序規範，及其在實際案例作法為何？實值研究。據此，本文比較分析歐盟及中國中止課徵反傾銷稅及期中復審之規範，及該兩國分別在焦炭與冷軋板卷兩案例之實踐，並認為歐盟第384/96號規則第14條第4項之規定與實踐經驗可作為我國未來修正反傾銷相關法規之參考。

The strong demand of commodity and energy by the recovery of global economy and booming need from developing countries has caused drastic fluctuation of international commodity price. When an imposed anti-dumping measure product occurs short of supply, it would not be necessary to continue implementing anti-dumping measures, given dumping or injury of domestic industry no longer exists. The WTO Anti-dumping Agreement does not have specific rules in dealing with this situation. However, the E.U. and China have used suspension and interim review rules in their domestic anti-dumping laws to suspend anti-dumping duties on the cases, ”coke of coal” and ”cold roll steel”, on the ground of short of supply in 2004 respectively. The rules and real practices in these two cases by the E.U. and China in dealing with short of supply are therefore deserved further research. Thus, this paper comparatively analyzes the rules and practices of suspending anti-dumping measures in deal with short of supply between the E.U. and China. This paper also concludes the EU practice in accordance with article 14.4 of the E.U. Council Regulation No. 384/96 to suspend anti-dumping duty in the ”coke of coal” case could be a good reference for Taiwan's future amendment of its antidumping laws in order to deal with the similar situation.