The United States extends the issuance of conclusions on anti-avoidance of trade defense tax on wooden cabinets from Vietnam

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The Department of Trade Defense, Ministry of Industry and Trade said that the US Department of Commerce (DOC) continues to extend the time to issue the final conclusion on the investigation to review the scope of products and prevent evasion of trade defense tax on wooden cabinets imported from Vietnam.

Hoa Kỳ gia hạn ban hành kết luận chống lẩn tránh thuế phòng vệ thương mại tủ gỗ từ Việt Nam

According to the announcement of the US Department of Commerce, the final conclusion of the investigation considering the product scope is expected to be issued on June 14, 2024.

For the tax evasion investigation, the US Department of Commerce has also continued to extend the time to issue the preliminary and final conclusions of the case to June 28 and September 26, 2024.

In addition, the U.S. Department of Commerce has established third-country case codes under the U.S. Customs and Border Protection (CBP) automated system for Vietnam: A-552-106-000 and C-552-107-000. The updated case codes are intended to track the importation of relevant products into the United States.

At the same time, the US Department of Commerce has issued draft guidance on processes and procedures to verify the origin and product scope of imported wooden cabinets, including notes on suspension of liquidity and tax deposits; certification mechanisms of DOC and CBP.

For this draft guidance on processes and procedures, interested parties have until April 19, 2024 to comment, and the deadline for rebuttal comments is April 26, 2024.

According to the Trade Defense Department, the investigation into product scope and trade defense tax evasion was initiated by the US Department of Commerce in May and June 2022, respectively. In September 2023, the US Department of Commerce issued a notice amending the preliminary conclusion of March 2023, listing three cases of wooden cabinets imported from Vietnam with components manufactured in China that are subject to the original tax order against China.

Previously, from April 2020 to present, the United States imposed anti-dumping and anti-subsidy taxes on wooden cabinets originating from China with anti-dumping tax rates ranging from 4.37% to 262.18%, anti-subsidy tax rates ranging from 13.33% to 293.45%.

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