REGULATIONS ON ANTI-DUMPING TAX (FOR IMPORTED GOODS)

Legal Basis:

• Law on Export and Import Tax 2016;

• Law on Foreign Trade Management 2017.

No.	Content	Regulation
1.	What is Dumping?	Goods are considered to be dumped when imported into Vietnam at a price lower than the normal value, which can be compared to the price of similar goods sold in the exporting country or in a third country under normal commercial conditions, or the price determined by the Investigating Authority through its own calculations.
2.	Conditions for Application	- The imported goods must be sold at dumping prices in Vietnam, and the dumping margin must be specifically determined. - The dumping of goods must cause or threaten to cause significant damage to the domestic industry or prevent the formation of a domestic industry.
3.	Principles of Application	(i) It should only be applied to the extent necessary and reasonable to prevent or limit significant damage to the domestic industry;  (ii) The application of anti-dumping duties must be based on an investigation and its conclusion as stipulated by law;  (iii) It applies to goods dumped into Vietnam;  (iv) Its application must not cause harm to the socio-economic interests of the country.
4.	Duration of Application	No more than 5 years from the effective date of the decision. (If necessary, the decision to apply anti-dumping duties can be extended for no more than 3 months).
5.	Authorities Involved	- The Ministry of Industry and Trade decides on the application of anti-dumping duties.  - The Ministry of Finance regulates the declaration, collection, payment, and refund of anti-dumping duties.
6.	Process for Requesting the Application of Anti-Dumping Measures	Step 1: Submit the Application Organizations or individuals representing the domestic industry submit an application for anti-dumping measures to the Ministry of Industry and Trade.  Step 2: Receiving the Application Within 15 days, the Trade Remedies Investigation Agency (referred to as the Investigation Agency) checks the completeness and validity of the application. Step 3: Evaluation of the Application -> Decision on Investigation Within 45 days of receiving a valid application, based on the recommendation of the Investigation Agency, the Minister of Industry and Trade decides whether or not to conduct an investigation. In special cases, this decision can be extended by no more than 30 days.  Step 4: Investigation Period  (i) The investigation period to determine dumping lasts 12 months (in special cases, it may be shorter but not less than 6 months). (ii) The investigation period to determine the injury lasts at least 3 years and must include the entire period of the dumping investigation.  During the investigation, the Minister of Industry and Trade may decide to apply temporary safeguards based on preliminary findings.  Step 5: Investigation Conclusion Within 15 days of the final conclusion from the Investigation Agency, the Minister of Industry and Trade will issue a decision.  - Case 1: If no dumping is found -> Investigation ends.  - Case 2: If dumping is found -> The Ministry of Industry and Trade issues a decision to apply anti-dumping measures.
7.	Application of "Temporary" Anti-Dumping Duty	- The application of temporary anti-dumping duties is decided by the Minister of Industry and Trade based on the preliminary conclusion from the Investigation Agency.  - It takes effect at least 2 months after the Minister’s decision to investigate.  - The temporary anti-dumping duty cannot exceed the dumping margin in the preliminary findings (applied as an additional import duty).  - The temporary anti-dumping duty lasts no more than 120 days from the effective date of the decision. If requested by the exporter, it can be extended by no more than 60 days.
8.	Commitment (Commitment from the Investigated Party to Avoid Anti-Dumping Duty)	After the preliminary findings and before the conclusion of the investigation, the manufacturer or exporter of the goods under investigation may commit to the Investigation Agency to voluntarily adjust the selling price or limit the quantity of goods exported to Vietnam.  - Based on the Investigation Agency's report, the Minister of Industry and Trade will decide whether to accept or reject the commitment. After the decision is made, the Investigation Agency continues the investigation and issues the final conclusion as follows:  a) If the final conclusion finds no dumping or no significant harm caused, or no threat of significant harm to the domestic industry, the Minister will terminate the case and the commitment.  b) If the final conclusion finds dumping, the commitment will continue according to the terms outlined in the agreement.