Vietnam PVLT tires CVD: expedited first sunset final results
Commerce expedited first sunset of the Vietnam passenger vehicle and light truck tires CVD Order. Likelihood finding, rates likely to prevail, and ITC next steps.
Commerce finds that revocation of the countervailing duty (CVD) order on passenger vehicle and light truck (PVLT) tires from Vietnam would be likely to lead to continuation or recurrence of countervailable subsidies. The expedited first sunset final results are applicable October 5, 2026 (91 FR 63261; FR Doc. 2026-20377; C-552-829).
First sunset, no Government of Vietnam or respondent substantive response: expedited 120-day review. Rates likely to prevail: Kumho Tire (Vietnam) 7.89%; Sailun (Vietnam) 6.23%; All Others 6.46% ad valorem.
Order history and why this review was expedited
The Order published July 19, 2021 (86 FR 38013). This first sunset initiated June 1, 2026 (91 FR 32376). The United Steelworkers (USW) filed a notice of intent June 10, 2026 and an adequate substantive response July 1, 2026. Commerce received no substantive response from the Government of Vietnam or any respondent interested party, notified the ITC of that gap on July 27, 2026, and therefore ran an expedited (120-day) sunset review under section 751(c)(3)(B) of the Act and 19 CFR 351.218(e)(1)(ii)(B)(2) and (C)(2).
Kumho Tire (Vietnam) Co., Ltd.: 7.89% ad valorem
Sailun (Vietnam) Co., Ltd.: 6.23%
All Others: 6.46%
Contact: Kayden Jenson, AD/CVD Operations, Office II, (202) 482-0967
A likelihood-of-continuation finding is not itself a new cash-deposit instruction, but it keeps the CVD order on track for the ITC sunset track. Subject Vietnam PVLT tires remain CVD-exposed at the rates that would prevail if the Order continues. CVD assessments and cash deposits are generally outside drawback (AD/CVD drawback exclusion). Treat this as deposit and liquidation risk, not a refund path.
What happens next
Full discussion of likelihood, rates likely to prevail, and the nature of the subsidies sits in the Issues and Decision Memorandum on ACCESS (access.trade.gov). The ITC still decides whether revocation would be likely to lead to continuation or recurrence of material injury within a reasonably foreseeable time. Until revocation actually happens, subject Vietnam PVLT tires remain CVD merchandise.
- Expedited first sunset final results for Vietnam PVLT tires CVD: revocation would likely lead to continuation or recurrence of countervailable subsidies (91 FR 63261; FR Doc. 2026-20377; applicable Oct 5, 2026).
- Order history: Jul 19, 2021 (86 FR 38013); first sunset initiated Jun 1, 2026 (91 FR 32376).
- USW filed intent Jun 10 and substantive response Jul 1. No Government of Vietnam or respondent substantive response; Commerce notified ITC Jul 27 and ran a 120-day expedited review.
- Net CVD rates likely to prevail: Kumho Tire (Vietnam) 7.89%; Sailun (Vietnam) 6.23%; All Others 6.46% ad valorem.
- Next step is the ITC's injury determination in its own sunset review. CVD deposits are not drawback-eligible. Contact: Kayden Jenson (202) 482-0967.
- Passenger Vehicle and Light Truck Tires From the Socialist Republic of Vietnam: Final Results of the Expedited First Sunset Review of the Countervailing Duty Order (91 FR 63261; FR Doc. 2026-20377) · 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.