Korea thermal paper AD review prelims 2024-2025
Commerce preliminary AD results for thermal paper from Korea, POR 2024-2025. Hansol margin, partial rescission, briefing clock, and AD drawback note.
Commerce published preliminary results and a partial rescission in the antidumping administrative review of thermal paper from the Republic of Korea in the October 19, 2026 Federal Register (91 FR 66104-66106; FR Doc. 2026-21361; A-580-911). Applicable October 19, 2026. POR November 1, 2024 through October 31, 2025. These are preliminary results, not final.
Prelim: Hansol Paper Company 1.69% (constructed export price). Review rescinded for 16 companies. All-others cash deposit continues at 6.19%. Deposits change only after final results.
Review posture and prelim margin
- Order: Thermal Paper from Germany, Japan, Korea, and Spain, 86 FR 66284 (November 22, 2021). Review initiated January 27, 2026 (91 FR 3421).
- Mandatory respondent: Hansol Paper Company selected February 23, 2026. Methodology: constructed export price under section 772 of the Act.
- Preliminary weighted-average dumping margin: Hansol Paper Company 1.69%.
- All-others cash deposit: continues at 6.19% (LTFV).
POR Nov 1, 2024 through Oct 31, 2025 · initiated Jan 27, 2026 (91 FR 3421) · Order 86 FR 66284
Prelim: Hansol Paper Company 1.69% (CEP) · all-others CD remains 6.19%
Rescission for 16 companies · instructions no earlier than 35 days · by our count Nov 23, 2026
Partial rescission and next steps
Petitioners Domtar Corporation and Appvion, LLC withdrew requests for 16 companies on April 27, 2026; the review is rescinded for those companies (Appendix II), including for example Sailing Paper (Malaysia) Sdn. Bhd., ShenZhen Sailing Paper Co., Ltd., Formas para Negocios, S.A. de C.V., and Kooka Paper Manufacturing Sdn. Bhd. Their entries are assessed at the cash deposit rate at entry. Rescission instructions issue no earlier than 35 days after publication; by our count, no earlier than November 23, 2026.
Case briefs due no later than 21 days after publication (by our count, November 9, 2026); rebuttals five days after case briefs; hearing requests within 30 days (by our count, November 18, 2026). Cash deposits change only after final results are published. If the final margin is zero or de minimis (below 0.50%), entries liquidate without AD. Reseller policy: Hansol-produced entries where Hansol did not know the U.S. destination liquidate at the LTFV all-others rate if there is no intermediary rate. Reimbursement-certificate reminder under 19 CFR 351.402(f). Contact: Elizabeth Beuley (202) 482-3269.
AD duties are not drawback-eligible (19 U.S.C. 1677h). Ordinary customs duties on the same entries can still be drawback-eligible when merchandise is exported or destroyed and the claim otherwise qualifies. See AD/CVD drawback exclusion.
Action items
- Check supplier identity against Hansol Paper Company versus the Appendix II rescission list.
- Model 1.69% prelim against deposits already paid on Hansol POR entries; do not change deposits until final results.
- Consider case briefs by the deadline (by our count November 9, 2026).
- File reimbursement certificates under 19 CFR 351.402(f) before liquidation.
- FR Doc. 2026-21361 (91 FR 66104-66106; A-580-911): Korea thermal paper AD admin review prelims for POR Nov 1, 2024 through Oct 31, 2025. Applicable Oct 19, 2026. Not final.
- Prelim margin: Hansol Paper Company 1.69% (constructed export price). All-others cash deposit remains 6.19%.
- Review rescinded for 16 companies (Appendix II); assessed at the cash deposit rate at entry. Instructions no earlier than 35 days after publication (by our count Nov 23, 2026).
- Case briefs within 21 days (by our count Nov 9, 2026); hearing requests within 30 days (by our count Nov 18, 2026). Deposits change only on final results.
- AD not drawback-eligible (19 U.S.C. 1677h); ordinary duties on the same entries are a separate analysis.
- Thermal Paper From the Republic of Korea: Preliminary Results and Rescission, in Part, of Antidumping Duty Administrative Review; 2024-2025 (91 FR 66104-66106; FR Doc. 2026-21361; A-580-911) · U.S. Department of Commerce, International Trade Administration
This article is for general information and is not legal or tax advice. Drawback eligibility depends on your specific facts, and final refunds are determined by CBP at liquidation. Consult a licensed customs broker or attorney for your situation.