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

1. Some preliminary information about the incident.

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

- Alleged products: several 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.

- Allegations: The United States alleges that finished steel wheels in Vietnam use hot-rolled steel (HRS) originating from China, circumventing existing tariffs on similar products from China. The plaintiffs allege that after the U.S. investigated and imposed anti-dumping and countervailing duties on steel wheels from China, imports of HRS – a key input material for steel wheel production – into Vietnam surged from 291% in 2017 (the year before the investigation was initiated) to 2023. Meanwhile, Vietnam's imports of HRS from other countries increased by 12% during the same period. This disproportionate increase in Vietnam's HRS imports from China compared to other countries leads the plaintiffs to believe that Chinese wheel manufacturers and their affiliated companies indirectly exported steel wheel inputs to Vietnam to circumvent the tariffs.

Previously, in 2023, the United States investigated anti-circumvention of anti-dumping and countervailing duties on steel tow wheels (HS code: 8716.90.5035) imported from China to the United States, alleging that steel tow wheels finished in Vietnam from components of Chinese origin fell within the scope of the anti-dumping and countervailing duty order that the United States was applying to similar products from China. However, in 2024, the DOC concluded that the plaintiff's allegations were unfounded because Vietnamese businesses did not import wheel components (discs or rims) from China to manufacture tow wheels and announced the termination of the investigation.

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

- Investigation process and procedures:

After a request for an investigation into tax evasion is filed, typically within 30 days (starting from November 24, 2025), the DOC will decide whether to accept or reject the request. If a decision cannot be made within 30 days, this period may be extended by 15 days.

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

2. Some recommendations for response

The Trade Remedies Department recommends the following points to the relevant associations and manufacturing/exporting businesses:

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

- Research and understand the regulations and procedures for investigating tax evasion in the United States;

- Fully cooperate with the U.S. investigative agencies throughout the investigation process;

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

For further details, please contact: Foreign Trade Defense Processing Division, Trade Defense Department, Ministry of Industry and Trade , 54 Hai Ba Trung Street, Cua Nam Ward, Hanoi. Contact person: Nguyen Anh Tho. Email: thona@moit.gov.vn ; ngocny@moit.gov.vn

See the full announcement here.

Source: Trade Remedies Department

Tags: anti-tax evasion, anti-dumping

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