PET film from Taiwan: preliminary AD admin review results (2024-2025)
Taiwan PET film AD review prelim: Nan Ya margin, partial rescission intent for SMTC/SSFC, assessment and cash-deposit rules after final, and the importer reimbursement certificate reminder.
Commerce preliminarily determines that Nan Ya Plastics Corporation (Nan Ya) sold polyethylene terephthalate film, sheet, and strip (PET film) from Taiwan at less than normal value during the period of review July 1, 2024, through June 30, 2025. Commerce also preliminarily finds that Shinkong Materials Technology Corporation and Shinkong Synthetic Fiber Corporation (treated as a single entity, SMTC/SSFC) had no reviewable entries during the POR, and intends to rescind the review in part as to that entity. Applicable October 2, 2026 (91 FR 62691; FR Doc. 2026-20273). Case A-583-837.
Taiwan PET film AD admin review prelim (POR Jul 1, 2024–Jun 30, 2025): Nan Ya 3.95% WADM. SMTC/SSFC: no suspended entries; intent to rescind in part. Cash deposits reset after final; all-others remains 2.40%.
Preliminary margin
POR: July 1, 2024 – June 30, 2025
Nan Ya Plastics Corporation: 3.95% weighted-average dumping margin
SMTC/SSFC: no reviewable/suspended entries · intent to rescind in part
All-others cash deposit (order): 2.40%
Commerce released CBP entry data showing SMTC/SSFC made no PET film shipments during the POR; no party commented. Comments on the preliminary intent to rescind (including factual information) are due seven calendar days after publication; rebuttal comments seven calendar days thereafter, all via ACCESS.
Assessment and cash deposits after final
Upon completion, if Nan Ya's final margin is not zero or de minimis, Commerce will calculate importer-specific assessment rates under 19 CFR 351.212(b)(1). Zero or de minimis final (or importer-specific) rates liquidate without AD duties. For Nan Ya merchandise where Nan Ya did not know the goods were destined for the United States, Commerce intends CBP liquidation at the all-others rate of 2.40 percent if no intermediate-company rate applies. Assessment instructions to CBP issue no earlier than 35 days after final publication.
Cash deposit requirements for shipments entered or withdrawn on or after final-results publication: (1) Nan Ya at the final rate (no deposit if zero/de minimis); (2) previously reviewed or investigated companies not listed keep their most recent company-specific rate; (3) exporter not covered but manufacturer covered uses the manufacturer's most recent rate; (4) all other producers or exporters remain at 2.40%. These deposits stay until further notice.
Next steps and importer certificate
Unless extended, final results are due within 120 days of publication. Case-brief timing will be notified later; rebuttals follow five days after case briefs. Hearing requests via ACCESS within 30 days of publication. This notice also reminds importers under 19 CFR 351.402(f)(2) to file the antidumping-duty reimbursement certificate before liquidation; failure can support a double-duty presumption.
AD cash deposits and assessed antidumping duties remain generally outside drawback (AD/CVD drawback exclusion).
- Taiwan PET film AD admin review prelim published Oct 2, 2026 (91 FR 62691; FR Doc. 2026-20273; A-583-837). POR Jul 1, 2024–Jun 30, 2025.
- Nan Ya prelim WADM 3.95%. SMTC/SSFC: no suspended entries; Commerce intends to rescind in part (comments due 7 days after publication).
- After final: importer-specific assessment for Nan Ya if not zero/de minimis; cash deposits reset on final publication; all-others remains 2.40%.
- Final results within 120 days unless extended. File 19 CFR 351.402(f)(2) reimbursement certificates before liquidation.
- AD/CVD generally outside drawback. Track Nan Ya deposit changes after final, not as a drawback recovery.
- Polyethylene Terephthalate Film, Sheet, and Strip From Taiwan: Preliminary Results and Preliminary Intent To Rescind, In Part, of Antidumping Duty Administrative Review; 2024-2025 (91 FR 62691; FR Doc. 2026-20273) · International Trade Administration, Department of Commerce
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.