Taiwan CORE AD review prelims 2024-2025
Commerce preliminary AD results for corrosion-resistant steel from Taiwan, POR 2024-2025. Margins, rescissions, briefing clock, and AD drawback note.
Commerce published preliminary results and a partial rescission in the antidumping administrative review of certain corrosion-resistant steel products (CORE) from Taiwan in the October 14, 2026 Federal Register (91 FR 65163-65166; FR Doc. 2026-20897; A-583-856). Applicable October 14, 2026. POR July 1, 2024 through June 30, 2025. These are preliminary results, not final.
Prelim: Prosperity Tieh Enterprises Co., Ltd. 3.54%; Sheng Yu Steel Co., Ltd. (SYSCO) 20.73%; Great Grandeul Steel Company Limited (Samoa) 5.92%. Partial rescission for six firms. All-others cash deposit continues at 11.04%.
Review posture and prelim margins
- Order: 81 FR 48390 (July 25, 2016) covering CORE from India, Italy, China, Korea, and Taiwan. Review requested by Prosperity and by petitioners Cleveland-Cliffs Inc., Steel Dynamics Inc., Nucor Corporation, and United States Steel Corporation; initiated for nine firms under 90 FR 41043 (August 22, 2025).
- Mandatory respondents: Prosperity Tieh Enterprises Co., Ltd. 3.54%; Sheng Yu Steel Co., Ltd. (SYSCO) 20.73%. Export price and normal value methodology. The Preliminary Decision Memorandum includes a Particular Market Situation section.
- Non-examined: Great Grandeul Steel Company Limited (Samoa) 5.92% (weighted average of the two respondents using publicly ranged sales values).
- Tolling and deadline: shutdown tolling of 47 plus 21 days and two extensions totaling 120 days; prelim deadline October 7, 2026.
- All-others cash deposit: continues at 11.04% (Third Amended Final Determination, 88 FR 58245, August 25, 2023).
POR Jul 1, 2024 through Jun 30, 2025 · initiated Aug 22, 2025 (90 FR 41043) · Order 81 FR 48390
Prelim: Prosperity 3.54%; SYSCO 20.73%; GG Samoa 5.92% · all-others CD remains 11.04%
Hearing requests within 30 days · by our count Nov 13, 2026 · finals due no later than 120 days · by our count Feb 11, 2027 (unless extended)
Partial rescission, briefing, and assessment
Commerce rescinded under 19 CFR 351.213(d)(3) for no reviewable suspended entries: China Steel Corporation, Chung Hung Steel Corporation, Great Fortune Steel Co., Ltd., Great Grandeul Steel Co., Ltd., Great Grandeul Steel Corporation, and Xxentria Technology Materials Company Ltd. Rescinded entries will be assessed at the deposit rate required at entry, with instructions no earlier than 35 days after publication (by our count, no earlier than November 18, 2026).
Commerce intends to issue a supplemental questionnaire, so the case brief schedule will be set later; rebuttals are due five days after case briefs once that schedule is set. Hearing requests are due within 30 days (by our count, November 13, 2026). Final results are due no later than 120 days after publication unless extended (by our count, February 11, 2027). Under the automatic-assessment practice, respondent-produced entries where the producer did not know the U.S. destination liquidate at the all-others rate if there is no intermediary rate. Deposits change only after final results. Reimbursement-certificate reminder under 19 CFR 351.402(f)(2). Contacts: Deborah Cohen (202) 482-4521 or Anjali Mehindiratta (202) 482-9127.
AD duties are not drawback-eligible (19 U.S.C. 1677h). Ordinary customs duties on CORE used to manufacture exported goods may support manufacturing drawback if the claim otherwise qualifies. See AD/CVD drawback exclusion and how to file a duty drawback claim. Separate Korea CORE AD/CVD prelims are covered in Korea CORE AD/CVD prelims 2024-2025.
Action items
- Identify the producer/exporter for Taiwanese galvanized and coated flat steel (Prosperity, SYSCO, GG Samoa, a rescinded firm, or all-others).
- Model preliminary exposure against deposits already paid on POR entries; do not change deposits until final results.
- Watch for the briefing schedule after Commerce's supplemental questionnaire; hearing requests within 30 days (by our count November 13, 2026).
- File reimbursement certificates under 19 CFR 351.402(f)(2) before liquidation.
- FR Doc. 2026-20897 (91 FR 65163-65166; A-583-856): Taiwan CORE AD admin review prelims for POR Jul 1, 2024 through Jun 30, 2025. Applicable Oct 14, 2026. Not final.
- Prelim margins: Prosperity 3.54%; SYSCO 20.73%; GG Samoa 5.92%. All-others cash deposit remains 11.04%.
- Partial rescission for six firms with no reviewable suspended entries; rescission instructions no earlier than 35 days after publication (by our count Nov 18, 2026).
- Case brief schedule TBD after supplemental questionnaire; hearing requests within 30 days (by our count Nov 13, 2026); finals due no later than 120 days (by our count Feb 11, 2027) unless extended.
- AD not drawback-eligible (19 U.S.C. 1677h); ordinary duties on CORE used in exported goods may support manufacturing drawback if the claim qualifies.
- Certain Corrosion-Resistant Steel Products From Taiwan: Preliminary Results and Rescission, in Part, of Antidumping Duty Administrative Review; 2024-2025 (91 FR 65163-65166; FR Doc. 2026-20897; A-583-856) · 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.