Provisional 40.21% Anti-Dumping Duty on Certain Polyamide (Nylon) Film from China: What Should Importers and Consolidated Shippers Watch For?
How much anti-dumping duty has the Ministry of Finance imposed on Chinese polyamide film, and from when?
40.21% for other producers or exporters, imposed provisionally from 2026-10-19 for up to 4 months. In announcement Tai-Cai-Guan-Zi No. 1151027218 dated 2026-10-13, the Ministry of Finance (Taiwan) made a preliminary determination that some of the investigated producers of Certain Polyamide Film produced in and imported from China mainland were dumping; the Ministry of Economic Affairs (Taiwan) also made a preliminary determination that there is a reasonable indication of material injury to the domestic industry. The subject goods are film or foil containing more than 50% polyamide 6 (PA6) by weight, 0.0114–0.0315 mm thick and more than 5 mm wide, not further processed, with reference tariff codes 39209229105 and 39209229203. The 3 Yuncheng Group companies (昆山運城塑業 (Kunshan Yuncheng Plastic Industry), 運城其龍新材料 (Yuncheng Qilong New Material), 鶴山運城新材料 (Heshan Yuncheng New Material)) have a group weighted-average dumping margin of -0.76% and are subject to 0%. The announcement states that the imposition period is at most 4 months and may be extended to 6 months at the request of exporters accounting for a significant percentage of the trade involved; the announcement does not state an end date.
This article summarizes the anti-dumping duty set out in the Ministry of Finance announcement. It mainly concerns companies importing unprocessed nylon film in rolls or sheets from China mainland, such as converters of food, medical and electronics packaging. Everyday items sent by ordinary online shoppers are usually outside the scope; but if a parcel contains subject goods, the express cargo clearance regulations provide that goods the Ministry of Finance has announced as subject to anti-dumping duty must be cleared with a regular import declaration, and whether this applies during the provisional imposition period should be confirmed with customs first. This page is not legal advice; whether a specific item is subject goods is determined by customs case by case. HowBridge only provides China mainland → Taiwan consolidation shipping, and its only warehouses are the Shenzhen consolidation warehouse and the Taoyuan Dayuan operations warehouse. HowBridge is not a customs broker, and does not offer purchasing-agent services or duty-inclusive shipping.
What goods does this anti-dumping duty cover?
The product named in the announcement is “Certain Polyamide Film”, commonly called nylon film. On the market it is mainly BOPA (biaxially oriented) film, but the scope is determined by material, thickness, width and degree of processing, and is not limited to biaxially oriented film. Key points:
| Item | What the announcement says |
|---|---|
| Announcement | Ministry of Finance, 2026-10-13, Tai-Cai-Guan-Zi No. 1151027218; issued under Articles 12 to 14 of the Regulations Governing the Imposition of Countervailing and Anti-Dumping Duties and the resolution of the 72nd meeting of the Tariff Rate Review Committee on 2026-09-24 |
| Country concerned | China mainland |
| Material | Containing more than 50% polyamide 6 (PA6) by weight, whether or not the surface is printed, coated or otherwise surface-treated |
| Specifications | Thickness 0.0114–0.0315 mm (inclusive), width more than 5 mm; uncut or cut into rectangles, but film or foil not further processed |
| Exclusions (goods meeting either one are not subject goods) | (a) the film surface contains metal components; (b) at 20–23 °C and 50%–65% relative humidity, an oxygen transmission rate below 15 mL/(m²·day·atm) at a thickness of 0.015 mm |
| Reference tariff codes | 39209229105, 39209229203 (whether goods are covered depends on the product definition above, not only on the tariff code) |
| Uses | Packaging for food, chemicals, medical (pharmaceutical) products, electronic materials, etc. |
| Provisional imposition | From 2026-10-19, for up to 4 months; may be extended to 6 months at the request of exporters accounting for a significant percentage of the trade involved |
| Applicant | Li Ling Film Co., Ltd.; the preliminary determination report states that it is the sole domestic producer of the like product, accounting for 100% of total production |
This case concerns polyamide (PA6, commonly called nylon) film. PI usually refers to polyimide, a different material that is not covered by this announcement.
Which producers pay 40.21%, and which pay 0%?
The announcement sets two rates depending on the producer. According to the public version of the preliminary dumping determination report:
3 Yuncheng Group companies: 0%
昆山運城塑業有限公司 (Kunshan Yuncheng Plastic Industry Co., Ltd.; producer), 運城其龍新材料有限公司 (Yuncheng Qilong New Material Co., Ltd.) and 鶴山運城新材料有限公司 (Heshan Yuncheng New Material Co., Ltd.) (related producers). The preliminary determination report calculated a group weighted-average dumping margin of -0.76%, so 0% applies; the margins of individual companies within the group are not necessarily all negative.
Other producers or exporters: 40.21%
Producers that did not cooperate with the investigation are subject to 40.21%. The report derived the export price starting from an average CIF price of US$2,273.46 per metric ton in the Customs Administration's import statistics (tariff code 39209229105), and the normal value starting from Indonesia's FOB export price to Thailand of US$3,175.72 per metric ton; after deducting freight and export expenses these came to US$2,246.44 and US$3,160.66 respectively, and the difference divided by the CIF price gives 40.21%. Known Chinese producers listed in the initiation announcement also include 廈門長塑 (Xiamen Changsu), 福建長塑 (Fujian Changsu), 滄州東鴻 (Cangzhou Donghong), 重慶明珠塑料 (Chongqing Mingzhu Plastic) and 佛山佛塑科技集團 (Foshan Plastics Technology Group), among others.
The 0% rate also has conditions
The announcement states that the individual rates apply only to goods “produced and manufactured by those companies in that country and exported directly to our country (Taiwan)”. Goods resold through a trader or exported via a third place may not qualify for 0%.
The duty may not exceed the margin of dumping
Article 69 of the Customs Act provides that the anti-dumping duty imposed may not exceed the margin of dumping of the imported goods. The margin claimed by the applicant in its application was 37.63%; that is the applicant's claim, not an official determination.
How does the investigation work, and what happens next?
In anti-dumping cases, the Ministry of Finance investigates dumping and the Ministry of Economic Affairs investigates industry injury (Article 3 of the Regulations). The timeline of this case so far:
| Date | Event |
|---|---|
| 2026-01-07 | Li Ling Film files the application |
| 2026-03-26 | The 68th meeting of the Tariff Rate Review Committee decides to open an investigation |
| 2026-04-10 | The Ministry of Finance announces the initiation (Tai-Cai-Guan-Zi No. 1151009182); the dumping investigation period is 2025-01-01 to 2025-12-31 |
| 2026-06-09 | The 9th meeting of the MOEA Trade Remedy Review Committee makes a preliminary determination that there is a reasonable indication of material injury |
| 2026-08-13 | The Ministry of Finance announces an extension of the deadline for the preliminary dumping determination to 2026-09-25 |
| 2026-09-24 | The Ministry of Finance makes the preliminary dumping determination; the 72nd meeting of the Tariff Rate Review Committee resolves on provisional imposition |
| 2026-10-13 | The Ministry of Finance announces the provisional imposition |
| 2026-10-19 | The provisional anti-dumping duty takes effect |
Final determination within 60 days
The Ministry of Finance must make the final dumping determination within 60 days from the day after the preliminary determination is announced (Article 14 of the Regulations).
MOEA determines injury within 40 days
If dumping is confirmed in the final determination, the Ministry of Economic Affairs makes the final industry injury determination within 40 days.
The Committee decides whether to impose the duty
Within 10 days from the day after receiving notice, the Ministry of Finance submits the case to the Tariff Rate Review Committee; the Committee may take into account the impact of the case on the overall national economic interest (Article 16 of the Regulations).
Interested parties may submit comments
Within 20 days from the date of the announcement, written submissions may be sent to the Customs Administration, Ministry of Finance.
Which anti-dumping duties does Taiwan currently impose on China?
The Customs Administration's “Current Anti-Dumping Duty Items” page (2026-08-13) lists 13 cases, 10 of which involve China mainland. The Liberty Times reported on 2026-10-13 that, adding the 2 provisional cases on electrical steel and polyamide film, there are 12 anti-dumping duty cases on goods from China mainland in total. The cases involving China mainland are:
| Goods | Countries concerned | Rate | Imposition period |
|---|---|---|---|
| Certain hot-rolled flat steel products | China mainland | 16.10%–20.15% | 2025-07-03 – 2030-07-02 |
| Malt beer | China mainland | 19.13%–51.94% | 2025-07-03 – 2030-07-02 |
| Planographic printing plates | China mainland | 13.52%–76.89% | 2023-12-07 – 2028-12-06 |
| Certain aluminum foil | China mainland | 19.42%–31.36% | 2021-02-22 – 2026-02-21; under sunset review, duty continues until the review is completed (injury determination deadline 2027-02-04) |
| Cold-rolled stainless steel products (300 series) | China mainland, Korea | 37.65%–38.11% | 2025-03-18 – 2030-03-17 |
| Towels | China mainland | 29.72% | 2023-12-29 – 2028-12-28 |
| Portland cement and clinker | China mainland | 91.58% | 2022-11-09 – 2027-11-08 |
| Certain zinc-coated and zinc-alloy-coated flat-rolled steel products | China mainland, Korea | 4.72%–77.30% | 2022-09-14 – 2027-09-13 |
| Carbon steel plate | China mainland, Brazil, Korea, India, Indonesia, Ukraine | 5.80%–80.50% | 2022-09-14 – 2027-09-13 |
| Benzoyl peroxide | China mainland | 5.20%, 26.67% | 2022-03-21 – 2027-03-20 (applications for continued imposition invited on 2026-08-07) |
| Cold-rolled non-oriented electrical steel (provisional imposition) | China mainland, Korea | China mainland 26.44% | Provisional imposition from 2026-06-08; final determination of dumping on 2026-09-15, final injury determination deadline 2026-11-15 |
| Certain Polyamide Film (provisional imposition) | China mainland | 0%, 40.21% | From 2026-10-19, up to 4 months |
Where the rate is a range, different producers are subject to different rates; check each case's announcement. The other 3 cases do not involve China mainland: Portland cement from Vietnam; float flat glass from Malaysia/Indonesia/Thailand; and ceramic tiles from India/Vietnam/Malaysia/Indonesia. The imposition period for certain aluminum foil has expired, but the case is still listed in the current table; Article 44 of the Regulations provides that the duty continues to be imposed until the sunset review determination is completed; the Customs Administration announced a sunset review of this case on 2026-02-05, before the period expired, and the International Trade Administration held an injury hearing on 2026-10-08 and extended the determination period to 2027-02-04, so the duty continues for now. For electrical steel, an announcement of 2026-09-15 made a final determination of dumping and switched the provisional imposition to the final margins (China mainland 26.44%); the undertaking was rejected on the same day, and the final injury determination period has been extended to 2026-11-15. The duty on benzoyl peroxide runs until 2027-03-20, and on 2026-08-07 the Ministry of Finance invited applications for continued imposition. See the “what changed” section below for each case (as of 2026-10-23).
What changed in anti-dumping cases on China mainland goods from July to October 2026?
The most important change in the last three months is that Certain Polyamide Film has been under provisional anti-dumping duty since 2026-10-19 (40.21% for other producers). For cold-rolled non-oriented electrical steel, dumping has been confirmed in the final determination, but the Ministry of Economic Affairs has yet to make its final injury determination. Certain aluminum foil and benzoyl peroxide have entered the sunset procedure that decides whether the duty continues. The table below is compiled from the original announcements of the Ministry of Finance, the Customs Administration and the International Trade Administration of the Ministry of Economic Affairs, as of 2026-10-23.
| Announcement date | Case | What the announcement says | What it means for importers |
|---|---|---|---|
| 2026-08-07 | Benzoyl peroxide (China mainland) | Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1151021249: the duty in this case runs until 2027-03-20; domestic producers, or associations whose main members are such producers, that consider continued imposition necessary may apply to the Ministry of Finance within 1 month from the day after the announcement (Article 44, paragraph 3 of the Regulations). (source) | Until 2027-03-20 the current rates apply (26.67% for other producers, 5.20% for the named producer). As of 2026-10-23 we found no Ministry of Finance announcement opening a sunset review of this case; whether the duty continues depends on later Ministry of Finance announcements. |
| 2026-09-04 | Certain aluminum foil (China mainland; continued imposition requested by China Steel Aluminum Corporation) | International Trade Administration Announcement Mao-Zong-Zi No. 1150151511: investigation of the injury part of the sunset review, with a hearing held on 2026-10-08. (source) | The original imposition period ended on 2026-02-21, but the duty continues until the sunset review is completed (Article 44 of the Regulations), so imports are still charged at the current rates. |
| 2026-09-15 | Cold-rolled non-oriented electrical steel (China mainland, Korea; requested by China Steel Corporation) | The Ministry of Finance made a final determination that the producers concerned were dumping, and from that day the provisional duty is collected at the final margins: 26.44% for all producers in China mainland, 49.80%/59.35% for Korea. (source) On the same day, Announcement Tai-Cai-Guan-Zi No. 1151024783 rejected the price undertaking: only POSCO of Korea offered one, and its undertaking price could not eliminate the dumping, so it did not meet Article 23 of the Regulations. (source) | The rate for China mainland goods stays at 26.44% and is still a provisional imposition; rejecting the undertaking means exporters cannot replace the duty with a promise to raise prices. |
| 2026-09-21 | Cold-rolled non-oriented electrical steel | International Trade Administration Announcement Mao-Zong-Zi No. 1150151611: final injury investigation, with a hearing held on 2026-10-06. (source) | Whether a definitive duty is imposed depends on the final injury determination of the Ministry of Economic Affairs. |
| 2026-10-01 | Certain aluminum foil | Ministry of Economic Affairs Announcement Jing-Shou-Mao-Zi No. 11550093350: because of investigative needs, the period for the injury determination is extended to 2027-02-04 (Article 44, paragraph 5 of the Regulations). (source) | The deadline for the injury determination is 2027-02-04; the duty continues until the sunset review is completed. |
| 2026-10-13 | Certain Polyamide Film (China mainland; requested by Li Ling Film) | Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1151027218: preliminary determination that some producers concerned were dumping; provisional anti-dumping duty from 2026-10-19 at 40.21% for other producers and 0% for the 3 Yuncheng Group companies, for up to 4 months. (source) | Before importing nylon film in rolls or sheets, check the product definition and the producer first; details are in the first three sections of this page. |
| 2026-10-20 | Cold-rolled non-oriented electrical steel | Ministry of Economic Affairs Announcement Jing-Shou-Mao-Zi No. 11550099760: because of investigative needs, the period for the final injury determination is extended to 2026-11-15 (Articles 14 and 18 of the Regulations). (source) | After the Ministry of Economic Affairs decides, the Ministry of Finance submits the case to the Tariff Rate Review Committee within 10 days to decide whether to impose the duty; if it is finally decided not to impose, the provisional duty is refunded under the rules. |
During provisional imposition, do you have to pay cash, or can you provide security?
Either. Article 13 of the Regulations provides that, during provisional imposition, the taxpayer may provide security or a deposit by the methods in Article 11 of the Customs Act (such as cash, government bonds, certificates of deposit or bank guarantees) instead of paying directly. If it is finally decided not to impose the duty, Article 41 provides that the provisional anti-dumping duty paid is refunded or the security released; where the definitive duty is higher than the provisional duty the difference is not collected, and where it is lower the difference is refunded. Importers should count the cost of funds held by Customs as part of their import cost.
How do you look up the tariff code and the producer-specific rate?
Three steps: (1) search the code in the tariff search; if the result card shows the “China mainland anti-dumping duty” label, the code is in the list further down this page; (2) on the Customs Administration’s “Current Anti-Dumping Duty Items” or “Cases under investigation” page, find the case announcement and read the product definition and the rates for named producers in its annex; (3) compare the producer and exporter names on the invoice and packing list: only producers named in the announcement that also meet its conditions get the individual rate, and everyone else pays the “other producers” rate. The code is only a reference; Customs makes the final decision based on the product definition.
What does this mean in practice for consolidated parcels and company imports?
Article 12, paragraph 1, subparagraph 8 of the Regulations Governing the Clearance of Sea Express Cargo (subparagraph 7 for air express) provides that goods announced by the Ministry of Finance as subject to anti-dumping duty shall be cleared with a regular import declaration, that is, a formal customs declaration rather than a simplified express declaration (whether this covers the provisional imposition period is discussed in the section on consolidated parcels from China below). Ordinary online purchases such as clothing and daily goods are not covered by these announcements; for covered items such as steel, aluminum foil, nylon film, printing plates, towels and beer, each item must be declared with its tariff code and the anti-dumping duty paid. Towels and beer are items ordinary consumers also buy, so they deserve particular attention. For the formal declaration process for company imports, see company import taxes and formal declarations; before shipping a covered item, contact HowBridge customer service with the product name, material and quantity to confirm whether it can be shipped and how it will be cleared.
Ministry of Finance reminder: what actually counts as dumping?
A Ministry of Finance press release of 2026-09-08 explains that dumping means goods are exported to Taiwan at a price lower than the domestic selling price of the like product in the exporting country; merely being cheaper than Taiwanese products is not dumping. Besides dumping, there must also be injury to the domestic industry and a causal link between the dumped imports and the injury. The same press release states that anti-dumping duties collected in 2026 up to the end of June totaled more than NT$676 million. (source)
Anti-dumping duty tariff codes for goods from China mainland (11-digit)
The table below lists, based on Ministry of Finance (Taiwan) announcements, the reference tariff codes of goods made in China mainland that are currently subject to anti-dumping duty (including provisional imposition): 12 cases and 189 11-digit codes (one code may appear in 2 cases). Whether the duty applies at clearance depends on whether the goods meet each case's product definition (material, specifications, use), not on the tariff code alone. When you find these codes in Tariff Search, the result card shows a "China anti-dumping duty" label; click a code to see its rates and import rules.
| Goods | China mainland rate | Reference tariff codes (11-digit) | Imposition period |
|---|---|---|---|
| Certain hot-rolled flat steel products | Other producers: 20.15% Named producers: 16.10% | 65 codes72082510103 72082510201 72082520101 72082520209 72082530109 72082530207 72082610004 72082620002 72082630000 72082710101 72082710209 72082720109 72082720207 72082730107 72082730205 72083610002 72083620000 72083630008 72083710109 72083710207 72083720107 72083720205 72083730105 72083730203 72083810000 72083820008 72083830006 72083910107 72083910205 72083920105 72083920203 72083930103 72083930201 72085210109 72085220107 72085230105 72085310000 72085320008 72085330006 72085410107 72085410205 72085420105 72085420203 72085430103 72085430201 72111320100 72111330108 72111340106 72111420109 72111420207 72111430107 72111430205 72111440105 72111440203 72111910008 72111920006 72111930004 72111940002 72111950009 72111960007 72253000009 72254000203 72254000908 72269100200 72269100905 | 2025-07-03 – 2030-07-02 |
| Malt beer | Other producers: 51.94% Named producers: 19.13%, 31.30% | 1 codes | 2025-07-03 – 2030-07-02 |
| Planographic printing plates | Other producers: 76.89% Named producers: 13.52%, 14.92%, 16.21% | 3 codes | 2023-12-07 – 2028-12-06 |
| Certain aluminum foil | Other producers: 31.36% Named producers: 19.42%, 27.23%, 28.20%, 31.36% | 2 codes | Originally 2021-02-22 – 2026-02-21; sunset review announced on 2026-02-05, duty continues until the review is completed (injury determination deadline 2027-02-04) |
| Cold-rolled stainless steel products (300 series) | All producers: 38.11% | 2025-03-18 – 2030-03-17 | |
| Towels | All producers: 29.72% | 2 codes | 2023-12-29 – 2028-12-28 |
| Portland cement and clinker | All producers: 91.58% | 2 codes | 2022-11-09 – 2027-11-08 |
| Certain zinc-coated and zinc-alloy-coated flat-rolled steel products | Other producers: 43.38% Named producers: 4.72% | 30 codes72103000104 72103000202 72103000907 72104100003 72104900318 72104900327 72104900336 72104900416 72104900425 72104900434 72104900513 72104900522 72104900531 72104900611 72104900620 72104900639 72104900906 72106100115 72106100124 72106100133 72109090004 72122000006 72123000102 72123000200 72125090000 72259100005 72259200004 72259910005 72269910004 72269920002 | 2022-09-14 – 2027-09-13 |
| Carbon steel plate | All producers: 59.57% | 2022-09-14 – 2027-09-13 | |
| Benzoyl peroxide | Other producers: 26.67% Named producers: 5.20% | 1 codes | 2022-03-21 – 2027-03-20 (applications for continued imposition invited on 2026-08-07) |
| Cold-rolled non-oriented electrical steel (provisional imposition) | All producers: 26.44% | 53 codes72107010005 72107020003 72107030001 72107090213 72107090222 72107090231 72107090311 72107090320 72107090339 72107090419 72107090428 72107090437 72107090516 72107090525 72107090534 72107090543 72107090552 72107090561 72107090570 72107090589 72107090598 72107090712 72107090721 72107090730 72107090749 72107090758 72107090767 72107090794 72107090918 72107090927 72107090936 72109010001 72109020009 72109030007 72109090004 72124010000 72124020008 72124030006 72124090003 72125010007 72125020005 72125030003 72125090000 72251100002 72251910002 72251920000 72251930008 72259910005 72261100001 72261910001 72261920009 72261930007 72269990007 The announcement lists 26 codes at the 8-digit level, expanded here to current 11-digit codes | Provisional imposition from 2026-06-08; final margins from 2026-09-15 |
| Certain Polyamide Film (provisional imposition) | Other producers: 40.21% Named producers: 0% | 2 codes | From 2026-10-19, up to 4 months |
Announcements list "reference tariff codes". The electrical steel case lists 8-digit codes, which also cover 11-digit codes for other steel such as painted sheet; 72109090004, 72125090000, 72259910005 appear in both the zinc-coated steel and electrical steel cases, and 72111420207, 72111430205, 72111440203, 72254000908, 72269100905 appear in both the hot-rolled steel and carbon steel plate cases. The "other producers" rate applies to manufacturers or exporters not named in the announcement; a named producer's individual rate applies only to goods it produces and exports directly to Taiwan. Which case and rate actually apply is determined by Customs according to the announcements. Data compiled as of 2026-10-14.
Will consolidated parcels sent from China be charged anti-dumping duty?
First, the statutory text. Article 12, paragraph 1, subparagraph 7 of the Regulations Governing the Clearance of Air Express Cargo and Article 12, paragraph 1, subparagraph 8 of the Regulations Governing the Clearance of Sea Express Cargo both provide that express cargo that is “goods announced by the Ministry of Finance as subject to countervailing duty, anti-dumping duty or retaliatory duty” “shall be cleared with a regular import or export declaration”.
| Situation | Rule or official explanation |
|---|---|
| The parcel only contains clothing, daily necessities, etc., and no subject goods | Anti-dumping duty applies only to the specific goods announced; such parcels have nothing to do with this announcement |
| The parcel contains subject nylon film in rolls or sheets | Article 12 of the express cargo clearance regulations provides that goods announced by the Ministry of Finance as subject to anti-dumping duty must be cleared with a regular declaration; the provisions do not explicitly say whether this applies during the provisional imposition period, so please confirm with customs first |
| Dutiable value of NT$2,000 or less | The Ministry of Finance low-value exemption announcement exempts customs duty, business tax and commodity tax, excluding tobacco, alcohol and tariff-quota agricultural products; it does not mention anti-dumping duty. Whether anti-dumping duty is also exempted has not been explained officially |
| Already made into bags, containers or other processed products | The announcement defines the goods as film or foil “not further processed”; whether a finished product is subject goods is determined by customs case by case |
How does a simplified declaration differ from a regular declaration?
The simplified express declaration commonly used for consolidated shipments applies to low-value express cargo for personal use; a regular declaration requires item-by-item declaration of the tariff code and dutiable value, with taxes paid as required. See the difference between simplified and formal declarations.
Does “provisional imposition” count as “announced as subject to” the duty?
The express cargo regulations use the wording “announced by the Ministry of Finance as subject to” the duty, and the provisions do not specifically say whether this includes provisional imposition. This page quotes the original wording and does not draw conclusions on the authorities' behalf; if you need to ship subject goods, please confirm with customs or a customs broker first.
How HowBridge can help
HowBridge only provides China mainland → Taiwan consolidation shipping. If you are unsure before shipping whether your goods are subject to anti-dumping duty, first check with the CCC tariff code lookup, then contact HowBridge customer service with the product name, material and quantity to confirm whether it can be shipped and how it will be cleared. HowBridge is not a customs broker, does not act as a purchasing agent, and does not offer duty-inclusive shipping.
Planning to import nylon film from China — how can you check it yourself first?
Before importing, compare your goods against the announcement in the order below to make a first judgment on whether they are subject goods:
1Confirm the material
Ask the supplier for proof of material: whether polyamide 6 (PA6) exceeds 50% by weight.
2Measure thickness and width
Only film 0.0114–0.0315 mm thick (11.4–31.5 microns) and more than 5 mm wide is within scope.
3Check the two exclusions
Film whose surface contains metal components (such as aluminum-metallized film), or high-barrier film whose oxygen transmission rate is below the announced standard, is not subject goods; test reports are needed as support.
4Look up the reference tariff codes
The reference tariff codes are 39209229105 and 39209229203. You can verify them with the CCC tariff code lookup or the Taiwan tariff lookup, but the product definition remains decisive.
5Confirm the producer and export route
The 3 Yuncheng Group companies qualify for 0% only if they produce the goods themselves and export them directly to Taiwan; other producers are subject to 40.21%, and goods resold through a trader or exported via a third place may not qualify for 0%.
6Assess the duty burden and security
Article 13 of the Regulations allows the taxpayer to provide security or a deposit by the methods in Article 11 of the Customs Act (such as cash, government bonds, certificates of deposit or bank guarantees) instead of paying the provisional anti-dumping duty directly.
Will the provisional anti-dumping duty eventually be refunded? What does the law say?
The legal basis for anti-dumping duty is Articles 68 and 69 of the Customs Act and the Regulations Governing the Imposition of Countervailing and Anti-Dumping Duties. The provisions most relevant to importers:
| Provision | Key points |
|---|---|
| Customs Act Article 68 | Where imported goods enter at prices below the normal value of like goods, causing injury to an industry of the Republic of China, an appropriate anti-dumping duty may be levied in addition to the customs duty under the Customs Import Tariff |
| Customs Act Article 69 | Injury means material injury, threat of material injury, or material retardation of the establishment of a domestic industry; the anti-dumping duty may not exceed the margin of dumping |
| Regulations Article 13 | Provisional imposition may follow a preliminary determination; it may not be applied within 60 days from the date the investigation is initiated, lasts at most 4 months, and may be extended to 6 months at the exporters' request; security or a deposit may be provided |
| Regulations Article 41 | If it is decided not to impose the duty, the provisional anti-dumping duty is refunded or the security released; if the definitive duty is higher than the provisional duty, the difference is not collected, and if lower, the difference is refunded |
| Regulations Article 42 | In specified circumstances, the duty may be applied retroactively to goods imported within 90 days before the date of provisional imposition |
| Regulations Article 44 | Imposition ends after 5 years, but a sunset review may be conducted, and the duty continues to be imposed until the review is completed |
| WTO Anti-Dumping Agreement Article 7 | Provisional measures may take the form of a provisional duty or a deposit, may be applied no sooner than 60 days after initiation, and last at most 4 or 6 months |
Article 70 of the Customs Act concerns retaliatory duties, not anti-dumping duty; Article 67 concerns countervailing duty.
How do anti-dumping duties affect industries? What research is there?
The research and statistics below provide background; none of them concern this case, and they cannot be used to infer the outcome of this case directly:
- Anti-dumping is not necessarily bad for downstream firms: Lin Chia-ching (2014) analyzed 21 Taiwanese anti-dumping cases from 1992–2011 involving 83 firms and found that, on average, downstream firms' abnormal returns actually rose by about 2%; the outcome depends mainly on industry characteristics such as market structure and the import penetration rate of the products concerned.
- China is the exporter most often targeted by anti-dumping investigations worldwide: WTO statistics show 7,471 initiations worldwide in 1995–2025, 1,906 of them with China as the exporter; of the 4,918 measures actually imposed, 1,346 concerned China.
- Taiwan is a relatively light user of anti-dumping: in the same WTO statistics, Chinese Taipei as the initiating member opened 60 cases in 1995–2025, far fewer than India's 1,337, the United States' 1,027 and the European Union's 616.
- Circumvention is a common follow-on problem with anti-dumping: research by Yang Ching-lin notes that firms restricted by anti-dumping measures often circumvent them by changing the country of origin or the form of the product, which is why the United States and the European Union have anti-circumvention rules.
- Other countries are also dealing with the same product: Indonesia already imposes anti-dumping duty on nylon film from China, Thailand and Taiwan (PMK 21/2025), and India opened an investigation into BOPA from China and Thailand in June 2026 (6/2026); no BOPA cases were found for the European Union or the United States at present.
- Sunset reviews make measures end more often in year 5: Cadot, de Melo and Tumurchudur (2007, CEPR Discussion Paper No. 6502) used worldwide anti-dumping data for 1979–2005 and found that after the WTO sunset review rules took effect, the marginal probability of revoking a measure in year 5 rose from 0–2% to about 45%, but the adjustment came mainly from new and small users, while traditional heavy users changed less. This explains why cases such as aluminum foil and benzoyl peroxide enter a “continue or not” procedure after 5 years; individual outcomes still depend on Taiwan's announcements.
- The scale of Taiwan's anti-dumping duties: a Ministry of Finance press release of 2026-09-08 states that anti-dumping duties collected in 2026 up to the end of June totaled more than NT$676 million; the press release also lists the 12 products subject to the duty at that time.
What do common anti-dumping terms mean?
- Dumping
- Exported goods entering at a price below the normal value of like goods.
- Anti-dumping duty
- Under Article 68 of the Customs Act, a duty levied in addition to ordinary customs duty on imported goods that are dumped and injure the domestic industry.
- Dumping margin
- The difference between normal value and export price as a percentage of the import CIF price (the method used in this case); the anti-dumping duty may not exceed the margin of dumping.
- Normal value
- The comparable price in the exporting country's domestic market; where there is none, the price of exports to a third country or a constructed value may be used (Customs Act Article 68, paragraph 2).
- Provisional imposition
- Duty levied before the final determination, after a preliminary finding of dumping and injury; up to 4 months, extendable to 6 months.
- Sunset review
- A review, around the time the anti-dumping duty has been imposed for 5 years, of whether to continue imposing it.
- Price undertaking
- An exporter's commitment to raise prices or stop exporting at dumped prices; once the competent authority accepts it, the investigation and provisional imposition may be suspended.
- BOPA
- Biaxially oriented polyamide (nylon) film, commonly used for food, pharmaceutical and electronics packaging; the scope of this case is not limited to biaxially oriented film.
- Regular import declaration
- A formal import declaration with item-by-item declaration of the tariff code and dutiable value; the express cargo clearance regulations require goods announced by the Ministry of Finance as subject to anti-dumping duty to be cleared with a regular declaration.
What sources were used, and what was checked?
The sources below were accessed on 2026-10-13; the case-progress announcements and research added on 2026-10-23 were accessed on 2026-10-23. Document dates are shown separately from the access date, and no date is supplied where the source does not state one.
Government and official primary sources
- Ministry of Finance (Taiwan): Provisional anti-dumping duty announced on Certain Polyamide Film produced in and imported from China mainland (press release) | Document date: 2026-10-13; press release for this case: preliminary determination of dumping causing material injury, provisional imposition from 2026-10-19 for 4 months; also explains the follow-up procedure of a final determination within 60 days and the MOEA injury determination within 40 days.
- Ministry of Finance (Taiwan): Announcement Tai-Cai-Guan-Zi No. 1151027218 (provisional anti-dumping duty on Certain Polyamide Film) | Document date: 2026-10-13; product definition (PA6 content over 50%, thickness 0.0114–0.0315 mm, width over 5 mm), two exclusions, reference tariff codes 39209229105/39209229203, 0% for the 3 Yuncheng Group companies, 40.21% for others, from 115.10.19 (ROC calendar, i.e. 2026-10-19) for up to 4 months.
- Ministry of Finance (Taiwan): Announcement Tai-Cai-Guan-Zi No. 1151009182 (initiation of the anti-dumping investigation on Certain Polyamide Film) | Document date: 2026-04-10; initiation announcement listing 12 known Chinese producers and exporters; dumping investigation period 2025-01-01 to 2025-12-31.
- Ministry of Finance (Taiwan): Preliminary dumping determination report on Certain Polyamide Film (public version) | Document date: 2026-09-24; the applicant Li Ling Film is the sole domestic producer of the like product (100% of total production); Yuncheng Group weighted-average dumping margin -0.76%; basis for the 40.21% rate for non-cooperating producers.
- Customs Administration, Ministry of Finance: Cases under investigation – anti-dumping duty cases | Document date: 2026-10-13; lists cases under investigation and under provisional imposition, including Certain Polyamide Film and cold-rolled non-oriented electrical steel.
- Customs Administration, Ministry of Finance: Current anti-dumping duty items | Document date: 2026-08-13; goods, countries concerned, rates and imposition periods of the 13 current cases, 10 of which involve China mainland.
- Ministry of Finance (Taiwan): Announcement Tai-Cai-Guan-Zi No. 1151014497 (provisional anti-dumping duty on cold-rolled non-oriented electrical steel) | Document date: 2026-06-02; provisional imposition from 2026-06-08: 26.44% for all producers or exporters in China mainland; Korea 45.68%/49.84%.
- Ministry of Finance (Taiwan): Announcement Tai-Cai-Guan-Zi No. 1151024777 (final dumping determination on electrical steel) | Document date: 2026-09-15; provisional imposition based on the dumping margins of the final determination: China mainland 26.44%, Korea 49.80%/59.35%.
- Laws & Regulations Database: Customs Act | Document date: 2022-05-11; Article 68 anti-dumping duty, Article 69 definition of injury and “may not exceed the margin of dumping of the imported goods”, Article 11 forms of security, Article 49 low-value exemption.
- Laws & Regulations Database: Regulations Governing the Imposition of Countervailing and Anti-Dumping Duties | Document date: 2019-01-28; Article 3 division of responsibilities, Articles 12–14 deadlines for preliminary and final determinations, Article 13 provisional imposition and security, Article 41 refund where no duty is imposed, Article 44 5-year sunset.
- Laws & Regulations Database: Regulations Governing the Clearance of Air Express Cargo | Document date: 2026-02-23; Article 12, paragraph 1, subparagraph 7: goods announced by the Ministry of Finance as subject to anti-dumping duty shall be cleared with a regular import or export declaration.
- Laws & Regulations Database: Regulations Governing the Clearance of Sea Express Cargo | Document date: 2026-02-23; Article 12, paragraph 1, subparagraph 8: same as above, anti-dumping duty goods shall be cleared with a regular declaration.
- Ministry of Finance (Taiwan): Announcement Tai-Cai-Guan-Zi No. 1061018778 (duty exemption for a single shipment with a dutiable value of NT$2,000 or less) | Document date: 2017-09-07; scope of the low-value exemption: exempt from customs duty and from the business tax and commodity tax collected by customs, except tobacco, alcohol and tariff-quota agricultural products; the announcement does not mention anti-dumping duty.
- WTO: Agreement on Implementation of Article VI of GATT 1994 (Anti-Dumping Agreement) | Document date: not stated; Article 7 provisional measures: may be applied only 60 days after initiation, for at most 4 months, extendable to 6 months at the exporters' request; may take the form of a provisional duty or a deposit.
- India DGTR: Initiation of anti-dumping investigation on BOPA film from China PR and Thailand (Case AD/OI/036/2026) | Document date: 2026-06; India's investigation into BOPA film from China and Thailand (under investigation, no duty imposed yet); the notice describes uses as packaging for food, liquids and pharmaceuticals, with a thickness of 12–30 microns.
- Kementerian Keuangan RI: PMK 21 Tahun 2025 (anti-dumping duty on nylon film) | Document date: 2025-03-11; Indonesia imposes anti-dumping duty on nylon film from China, Thailand and Taiwan for a period of 4 years.
- Ministry of Finance (Taiwan): Announcement Tai-Cai-Guan-Zi No. 1151021249 (applications for continued imposition on benzoyl peroxide) | Document date: 2026-08-07; the duty runs until 2027-03-20; domestic producers or their associations may apply for continued imposition within 1 month from the day after the announcement (Article 44, paragraph 3 of the Regulations).
- International Trade Administration, MOEA: Announcement Mao-Zong-Zi No. 1150151511 (injury hearing in the aluminum foil continued-imposition case) | Document date: 2026-09-04; requested by China Steel Aluminum Corporation; hearing on 2026-10-08; the Ministry of Finance has conducted the 1st sunset review since 2026-02-05.
- Ministry of Economic Affairs: Announcement Jing-Shou-Mao-Zi No. 11550093350 (extension of the injury determination period for aluminum foil) | Document date: 2026-10-01; extended to 2027-02-04 (Article 44, paragraph 5 of the Regulations).
- Ministry of Finance (Taiwan): final determination of dumping in the anti-dumping investigation on cold-rolled non-oriented electrical steel from Korea and China mainland (press release) | Document date: 2026-09-15; final margins: China mainland 26.44%, Korea 49.80%/59.35%, applied as provisional duty from September 15; the Ministry of Economic Affairs makes the final injury determination within 40 days.
- Ministry of Finance (Taiwan): Announcement Tai-Cai-Guan-Zi No. 1151024783 (undertaking rejected in the electrical steel case) | Document date: 2026-09-15; only POSCO of Korea offered an undertaking; the undertaking price could not eliminate the dumping and did not meet Article 23 of the Regulations.
- International Trade Administration, MOEA: Announcement Mao-Zong-Zi No. 1150151611 (final injury hearing in the electrical steel case) | Document date: 2026-09-21; hearing on 2026-10-06.
- Ministry of Economic Affairs: Announcement Jing-Shou-Mao-Zi No. 11550099760 (extension of the final injury determination period for electrical steel) | Document date: 2026-10-20; extended to 2026-11-15 (Articles 14 and 18 of the Regulations).
- Ministry of Finance (Taiwan): applications for anti-dumping duties should check whether the dumping requirements are met (press release) | Document date: 2026-09-08; definition of dumping and the evidence an application needs; anti-dumping duties collected in 2026 up to the end of June: more than NT$676 million.
Research literature, statistics and industry sources
Lin Chia-ching, “Do Taiwan's Anti-Dumping Petitions Hurt Downstream Firms?” (originally in Chinese)
Studying 21 Taiwanese anti-dumping cases and 83 firms from 1992–2011, it finds that on average downstream firms' abnormal returns actually rose by about 2%, with the effect driven mainly by industry characteristics such as market structure, the import penetration rate of the products concerned and tariff rates.
Huang Chih-hui, “An Analysis of the Economic Effects of Anti-Dumping Duties on Iron or Non-Alloy Steel Bars and Wire Rods” (originally in Chinese)
Uses the USITC COMPAS model to assess the case on bars and wire rods from Brazil, and concludes that the anti-dumping duty had positive effects on both the output and total value of the domestic industry.
Lin Pei-ying, “Setting Fair-Trade Anti-Dumping Duties: The Case of Towel Dumping from China” (originally in Chinese)
Using Taiwan's anti-dumping duty on Chinese towels as an example, it argues that dumping did harm domestic like products, but also notes that the rate at the time may have been too high, risking overprotection.
Yang Ching-lin, “The Necessity of Anti-Circumvention Rules and Their Consistency with WTO Rules: The Anti-Circumvention Regimes of the United States and the European Union” (originally in Chinese)
Notes that firms restricted by anti-dumping measures often circumvent them by changing the country of origin or the form of the product, and discusses the anti-circumvention regimes of the United States and the European Union.
Lin Tsai-yu, “A Study of Anti-Dumping Dispute Cases under the GATT/WTO” (originally in Chinese)
Reviews anti-dumping dispute cases from the GATT/WTO era, as background literature for understanding international anti-dumping rules.
Anti-dumping Initiations by Exporter 01/01/1995-31/12/2025
Worldwide there were 7,471 anti-dumping initiations in 1995–2025, 1,906 of them with China as the exporter, the most of any exporter.
Anti-dumping Measures by Exporter 01/01/1995-31/12/2025
Worldwide there were 4,918 anti-dumping measures actually imposed in 1995–2025, 1,346 of them with China as the exporter.
Anti-dumping Initiations by Reporting Member 01/01/1995-31/12/2025
With Chinese Taipei as the initiating member, 60 anti-dumping investigations were opened in 1995–2025 (39 measures imposed; see Measures by Reporting Member in the same series).
Different antidumping legislations within the WTO: What can we learn from China's varying market economy status
Finds that, on average, anti-dumping duties hit Chinese exporters harder than exporters from other investigated countries, partly because of China's non-market economy status.
Antidumping Duties on Chinese Products: Effects of expiration of Article 15.a.ii of China's WTO Accession Protocol and countermeasures
Discusses the controversy over how countries calculate dumping margins for Chinese products after Article 15 (a)(ii) of China's WTO Accession Protocol expired on 2016-12-11.
Lealea Group: Li Ling Film Co., Ltd.
Lealea Group established Li Ling Film in 2015; the company describes itself as Taiwan's only BOPA nylon film producer and lists food, industrial and electronics, and medical packaging as uses.
Zhonglun New Materials (301565.SZ): Prospectus for the Public Issuance of Convertible Corporate Bonds to Unspecified Investors (filing draft) (originally in Chinese)
The prospectus states that Xiamen Changsu is its subsidiary; as of the end of 2025, Zhonglun New Materials' BOPA film capacity was 145,000 metric tons per year, and its biaxially oriented polyamide film products have held a global market share of more than 20% for several consecutive years.
Ministry of Finance imposes provisional anti-dumping duty of 40.21% on Chinese polyamide film (Liberty Times) (originally in Chinese)
Reports the Ministry of Finance's provisional anti-dumping duty of 40.21% on Chinese polyamide film, and states that Taiwan currently imposes anti-dumping duties in 13 cases, 10 of them on goods from China mainland, or 12 China mainland cases once the 2 provisional cases on electrical steel and polyamide film are added.
Anti-Dumping Sunset Reviews: The Uneven Reach of WTO Disciplines
Using a worldwide database of anti-dumping measures, it analyzes when countries revoked measures from 1979 to 2005: after the WTO sunset review rules took effect, the marginal probability of revocation in year 5 rose from 0–2% to about 45%, while traditional heavy users of anti-dumping adjusted less.
Rates, scope and timeline follow the Ministry of Finance announcement and the public version of the preliminary determination report; the announcement does not state an end date for the provisional imposition, and this page does not estimate one. Whether the low-value exemption for NT$2,000 or less also covers anti-dumping duty, and whether “announced as subject to” the duty in the express cargo regulations includes provisional imposition, have not been explicitly addressed by the authorities, and this page draws no conclusion on either. The data period for the injury investigation in this case is set separately by the Ministry of Economic Affairs and could not be found for this page. Whether a definitive duty is ultimately imposed depends on subsequent Ministry of Finance announcements.
What are common questions about the polyamide film anti-dumping duty?
What is the anti-dumping duty on polyamide film from China?
When does it start, and how long does it last?
What is the tariff code for polyamide film?
Is polyamide film the same as nylon film?
Is aluminum-metallized nylon film also subject to the duty?
My online-shopping parcel contains nylon film. Can it use the simplified express declaration?
Do parcels of NT$2,000 or less also have to pay anti-dumping duty?
Will the provisional anti-dumping duty eventually be refunded?
How many anti-dumping duty cases does Taiwan currently have against China?
Who applied for this investigation?
Has the anti-dumping duty on electrical steel been finalized?
Didn't the anti-dumping duty on Chinese aluminum foil expire in February 2026?
When does the anti-dumping duty on benzoyl peroxide expire?
Further reading
What is a CCC Code? How to look up tariff codes
Taiwan tariff lookup and import duty rate guide
What is a simplified declaration? X declarations vs. formal declarations
How the NT$2,000 duty-free allowance for overseas purchases works
Business tax and tax credits on import declarations
How to buy from 1688 in Taiwan: 5 steps to ship to Taiwan
Check the tariff code before you ship
Not sure whether your goods are subject to anti-dumping duty? Look up the CCC tariff code first, then contact HowBridge customer service to confirm whether they can be shipped.
Look up the CCC tariff code