1. General information about the case and the content of the tax decision
On August 8, 2024, the Taiwan (China) Investigation Authority initiated an investigation into the case at the request of the Plaintiff - Taiwan Cement Manufacturers Association (China). The investigated goods are Portland cement and clinker under HS codes 2523.29.90.00.2 and 2523.10.90.00.3. The anti-dumping investigation period is from July 1, 2023 to June 30, 2024.
On February 10, 2025, the Taiwan (China) Investigation Agency determined the preliminary anti-dumping margin for 07 manufacturing and exporting enterprises that met the conditions for enjoying separate anti-dumping margins. Other manufacturing and exporting enterprises were subject to the national level because they did not produce or export the investigated goods to Taiwan (China) during the investigation period and/or did not submit the investigation questionnaire in accordance with the requirements, format and time limit (not fully cooperating). The preliminary anti-dumping tax rate/margin fluctuated from 16.42% to 23.75%. However, the Taiwan (China) Investigation Agency decided not to impose temporary anti-dumping tax on Vietnamese manufacturing and exporting enterprises of the investigated goods because there was no situation where Taiwanese (China) enterprises suffered damage during the investigation period (although there were reasonable signs that there was a risk of causing significant damage to the domestic manufacturing industry).
On June 27, 2025, the Taiwan Ministry of Economic Affairs (MOEA) announced the final results of the investigation into the above case, affirming that the dumping of the above goods from Vietnam poses a risk of causing significant damage to the Taiwanese (Chinese) cement industry.
On July 22, 2025, the Taiwan Investigation Agency (China) published the Official Gazette on the final decision to impose anti-dumping tax on Vietnamese enterprises producing and exporting investigated goods. The tax rate/dumping margin ranges from 13.59% to 23.20% and is effective for 5 years from July 28, 2025 to July 27, 2030.
2. Next procedure
Within 02 months from the date of publication in the Official Gazette of the final decision on imposition of anti-dumping tax, if the relevant manufacturing and exporting enterprises do not agree with the Decision on imposition of tax, they can file a lawsuit with the Administrative Court of Taipei City, Taiwan (China).
3. Recommendations
In order to ensure the interests of Vietnamese manufacturing/exporting enterprises, the Department of Trade Remedies recommends that the Association and enterprises:
- Consider the option of requesting the PVTM investigation agency of Taiwan (China) to conduct annual/periodic reviews or review new exporters to achieve lower tax rates in the coming time;
- Consider the possibility of appealing the Tax Imposition Decision to the Taipei City Administrative Court, Taiwan (China) in case the Decision is not in accordance with Taiwan and WTO regulations;
- Diversify products and export markets;
- Contact and discuss with the PVTM Department in case of needing technical advice and support.
For details, please contact: Foreign Trade Remedies Handling Department, Trade Remedies Authority, Ministry of Industry and Trade , 54 Hai Ba Trung, Hoan Kiem, Hanoi (In charge specialist: Bui Anh Dung, E-mail: [email protected] , [email protected] , Website: http://trav.gov.vn .
See details here
Source: https://moit.gov.vn/tin-tuc/thi-truong-nuoc-ngoai/dai-loan-trung-quoc-quyet-dinh-ap-thue-chong-ban-pha-gia-chinh-thuc-doi-voi-xi-mang-va-clanhke-cua-viet-nam.html
Comment (0)