Commission Implementing Regulation (EU) 2026/316 of 12 February 2026 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of Acrylonitrile-Butadiene-Styrene Resins originating in the Republic of Korea and Taiwan

• CELEX: Implementing Regulation (EU) 2026/316
• Articles: 5

Article 1

1.   A definitive anti-dumping duty is imposed on imports of Acrylonitrile-Butadiene-Styrene Resins, a thermoplastic copolymer consisting of acrylonitrile, butadiene, and styrene in different proportions, regardless of colour or any other physical or mechanical properties, whether or not further processed or treated to confer specific additional physical properties, currently falling under CN code 3903 30 00 and originating in the Republic of Korea and Taiwan.

2.   The rate of the definitive anti-dumping duty applicable to the net, free-at-Union-frontier price, before duty, of the products described in paragraph 1 and produced by the companies listed below, shall be as follows:

Country of origin

Company

Definitive anti-dumping duty (%)

TARIC additional code

Republic of Korea

LG Chem

7,5

89UC

Republic of Korea

Lotte Chemical Corporation

5,2

89UD

Republic of Korea

Other cooperating companies listed in Annex

6,8

See Annex

Republic of Korea

All other imports originating in the Republic of Korea

7,5

8999

Taiwan

Chimei Corporation

Grand Pacific Petrochemical Corporation

10,9

89UE

Taiwan

Formosa Chemicals & Fibre Corporation

21,7

89UF

Taiwan

All other imports originating in Taiwan

21,7

8999

3.   The application of the individual duty rates specified for the companies mentioned in paragraph 2 shall be conditional upon presentation to the Member States’ customs authorities of a valid commercial invoice, on which shall appear a declaration dated and signed by an official of the entity issuing such invoice, identified by name and function, drafted as follows: ‘ I, the undersigned, certify that the (volume in tonnes) of (product concerned) sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct. ’ Until such invoice is presented, the duty applicable to all other imports originating in the country concerned shall apply.

4.   Unless otherwise specified, the provisions in force concerning customs duties shall apply.

Article 2

The amounts secured by way of the provisional anti-dumping duty under Implementing Regulation (EU) 2025/1739 shall be definitively collected. The amounts secured in excess of the definitive rates of the anti-dumping duty shall be released.

Article 3

Article 1(2) may be amended to add new exporting producers from the Republic of Korea and make them subject to the appropriate weighted average anti-dumping duty rate for cooperating companies not included in the sample. A new exporting producer shall provide evidence that:

(a)

it did not export the goods described in Article 1(1) during the period of investigation (1 October 2023 to 30 September 2024);

(b)

it is not related to an exporter or producer subject to the measures imposed by this Regulation, and which could have cooperated in the original investigation; and

(c)

it has either actually exported the product concerned or has entered into an irrevocable contractual obligation to export a significant quantity to the Union after the end of the period of investigation.

Article 4

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union .

Schedules & Appendices

ANNEX Other cooperating exporting producers not sampled

ANNEX

Other cooperating exporting producers not sampled

Country

Name

TARIC additional code

Korea

KUMHO PETROCHEMICAL Co., Ltd.

89UG

INEOS Styrolution Korea Ltd.

89UH