The United States initiated an anti-circumvention investigation into anti-dumping and anti-subsidy duties on 22.5-24.5 inch steel wheels imported from China.

1. Some preliminary information about the case

- Plaintiffs in the case: Accuride Corporation and Maxion Wheels USA LLC.

- Alleged products: some products under HS codes 8708.70.4530, 8708.70.4560, 8708.70.6030, 8708.70.6060, 8716.90.5059 and HS codes 4011.20.1015, 4011.20.5020, 8708.99.4850.

- Allegation: The United States alleges that steel wheels finished in Vietnam using hot-rolled steel (HRS) originating from China evade the tax imposed on similar Chinese products. The plaintiff alleges that after the United States investigated and imposed anti-dumping and countervailing duties on Chinese steel wheels, the import of HRS - the main input material for the production of steel wheels - into Vietnam skyrocketed from 291% in 2017 (the year before the investigation was initiated) to 2023. Meanwhile, Vietnam's import of HRS from other countries in the world increased by 12% over the same period. The disproportionate increase in Vietnam's HRS imports from China compared to those from other countries led the plaintiff to claim that Chinese wheel manufacturers and their affiliates indirectly exported steel wheel inputs to Vietnam to evade the tax.

Previously, in 2023, the United States had investigated anti-dumping and countervailing duty evasion on steel cart wheels (HS code: 8716.90.5035) imported from China to the United States with the allegation that the steel cart wheels were completed in Vietnam from components of Chinese origin, which were subject to the anti-dumping and countervailing duty orders that the United States was applying to similar products from China. However, by 2024, DOC had concluded that the plaintiff's allegations were unfounded because Vietnamese enterprises did not import wheel components (discs or rims) from China to produce cart wheels and had announced the termination of the investigation.

- Export figures: According to US statistics, steel wheel imports from Vietnam increased from 7 million USD in 2018 to 76 million USD in 2024 and increased to 90 USD in the first half of 2025 alone. From 2018, since the US initiated the original case investigation) to 2019, US imports from Vietnam skyrocketed by 500%, from 7 million USD in 2018 to 35 million USD in 2019.

- Investigation process and procedures:

Once a request for an investigation of tax evasion is filed, DOC will generally decide whether to accept or deny the request within 30 days (from November 24, 2025). If a decision cannot be made within 30 days, this period may be extended by an additional 15 days.

DOC will issue a final decision within 300 days of initiation (or 365 days if extended).

2. Some response recommendations

The Department of Trade Remedies recommends that the Association and related manufacturing/exporting enterprises address the following issues:

- Proactively review export activities of investigated products to the United States;

- Research and learn about regulations and procedures for anti-tax evasion investigations in the United States;

- Fully cooperate with the US Investigation Agency throughout the investigation;

- Regularly coordinate and exchange information with the Department of Trade Defense to receive timely support.

For further details, please contact: Foreign Trade Remedies Handling Department, Trade Remedies Authority, Ministry of Industry and Trade , 54 Hai Ba Trung, Cua Nam, Hanoi. Specialist in charge: Nguyen Anh Tho. Email: thona@moit.gov.vn ; ngocny@moit.gov.vn

See notice details here.

Source: Department of Trade Defense

Tags: anti-dumping tax evasion

Source: https://moit.gov.vn/tin-tuc/hoa-ky-khoi-xuong-dieu-tra-chong-lan-tranh-thue-chong-ban-pha-gia-va-chong-tro-cap-voi-banh-xe-bang-thep-22-5-24-5-inch-.html