GACC Announcement No.27, 2016 on AD Duties on (Unbleached Sack Paper from EU, Japan & USA )

[2016-04-12 11:15:52]

The Customs Tariff Commission of China has decided to, from 10 April 2016, levy antidumping (AD) duties on unbleached sack paper originating in the EU, Japan and USA for five years.

Relevant matters are hereby announced:

1. As from 10 April 2016, as regards EU, Japanese and USA Unbleached sack paper under HS Codes 48042100 and 48043100, China Customs shall levy antidumping duties and import value-added tax (VAT) besides existing import duties, by differentiating between suppliers, as per the appropriate rates listed in the Annex 2 hereto and the calculation formula below:

Antidumping Duty Amount = customs duty-paid value × antidumping duty rate;
Import VAT Amount = (customs duty-paid value + import duty + antidumping duty) × import VAT rate

2. As regards the involved unbleached sack paper, the importers shall declare the HS Codes 4804210000 and 4804310020 respectively.

3. The importers involved shall submit the Certificate of Origin to the Customs; as regards the EU, Japanese or USA origin, the importers shall also submit the invoices of original manufacturers.

Where the importers fail to provide the Certificate of Origin and the origin cannot be determined in any other ways, the Customs shall levy the antidumping duties at their highest rates listed in the Annex 2 hereto.

Where the importers fail to provide the original manufacturer invoices for the definite EU, Japanese or USA origin, and the original manufacturers cannot be determined through other documents, the Customs shall levy the antidumping duties at their highest rates listed in the Annex 2 hereto on corresponding origins.

4. As regards bonded imports through processing trade, the duties and VAT shall be subjected to China Customs Administrative Measures on Processing-Trade Leftover Materials, Defective Goods, By-Products and Damaged Bonded Goods and to GACC Announcement No. 9 of 2001.

5. Any relevant deposits that the importers have paid to China Customs shall be converted into the antidumping duties or import VAT as per the duty rates herein. As regards any excess of the deposits over the antidumping duties or import VAT, the importers may apply for return within 6 months from 10 April 2016; any shortage thereof shall not be levied any more.

Annex 1. MOFCOM Announcement No. 8, 2016 (omitted);
Annex 2. List of Antidumping Duty Rates on Unbleached Sack Paper (omitted)


General Administration of Customs of China (GACC)
April 8, 2016
Source: ETCN
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