世界上最早製定反傾銷法的國家是加拿大，目前，許多國家都有自己的反傾銷法，它屬於經濟行政法的一部分。WTO的《反傾銷協定》全稱為《關於實施1994年關稅與貿易總協定第6條的協定》（Agreement on Implementation of Article Ⅵ of the General Agreement on Tariffs and Trade 1994），是以GATT1994第6條為基礎所達成的。《1994年關稅與貿易總協定》第6條的標題是“反傾銷稅和反補貼稅”，《反傾銷協定》隻涉及其中的反傾銷稅部分。《反傾銷協定》共有18個條款和兩個附件，內容包括反傾銷實體規則和程序規則。
一、傾銷和反傾銷的概念
（一）傾銷
簡單地說，傾銷（Dumping）是指在正常貿易過程中一國的產品以低於其正常價值的價格進入另一國市場的行為。[1]
A product is to be considered as being dumped, i.e. introduced into the commerce of another country at less than its normal value, if the export price of the product exported from one country to another is less than the comparable price, in the ordinary course of trade, for the like product when destined for consumption in the exporting country.[2]
（二）反傾銷
反傾銷（Anti-dumping），指在國際貿易中進口國為了保護本國相同產業的利益免受損害，為了有效遏製出口商向進口國傾銷其商品的行為。[3]各國進行反傾銷的目的是保護本國的經濟利益和生產者的利益不受損害，維護正常的國際經濟貿易秩序。
二、實施反傾銷措施的法律條件
WTO反傾銷法律製度以及各國的反傾銷法都具體規定了實施反傾銷措施的法律條件。其中《反傾銷協定》第1條明確規定了反傾銷措施實施的基本原則。
An anti-dumping measure shall be applied only under the circumstances provided for in Article Ⅵ of GATT 1994 and pursuant to investigations initiated and conducted in accordance with the provisions of this Agreement. The following provisions govern the application of Article Ⅵ of GATT 1994 in so far as action is taken under anti-dumping legislation or regulations.