Commission Implementing Regulation (EU) 2026/1840 (23 July 2026)

Commences an EU investigation into whether the existing anti-dumping duties on hardwood plywood from China are being circumvented (avoided) by importing a slightly modified version of the plywood. 

Orders EU customs to register imports of the “slightly modified” plywood from China during the investigation, so that anti-dumping duties can potentially be charged retroactively from the date registration starts (if circumvention is confirmed).


What is the “product concerned”  

The product already subject to anti-dumping duties is hardwood plywood sheets from China—engineered wood boards made by gluing thin layers of wood together, used widely in construction, furniture, interiors, and cabinetry. 

Classified under CN ex 4412 31 / 4412 33 / 4412 34.  


Product under investigation (the “slightly modified” plywood suspected of avoiding duty) 

Essentially the same plywood core, but with a thin “top skin” added to change its customs classification and avoid duties. 

These are currently under CN ex 4412 10 00 and ex 4412 39 00 (TARIC 4412 10 00 10 / 30 and 4412 39 00 20 / 30) and originating in China. 


What does this mean for importers?

Importers of plywood from China should review their commodity classifications, product specifications and supplier information to establish whether any imports fall within the scope of the investigation.

Particular attention should be given to the composition and thickness of the outer plies and the underlying plywood construction, rather than relying solely on the commodity code currently being declared.

Where affected goods are imported during the investigation period, businesses should be aware that the imports are being registered and may become subject to retrospective anti-dumping duties if the Commission ultimately confirms circumvention. Importers should therefore consider the potential duty exposure when pricing, purchasing or entering into contracts for affected products.


EU anti‑dumping — tyres from China 

The EU has imposed definitive anti‑dumping duties on imports of new pneumatic PC/LL tyres (CN 4011 10 00 and 4011 20 10) originating in China under Implementing Regulation (EU) 2026/1540 (in force from 8 July 2026), with rates of 4.3% (Hankook Group), 24.4% (“other cooperating companies”) and 45.3% (Shandong Yongsheng and all other Chinese exporters). 


What does this mean for importers?

The applicable anti-dumping rate depends on the specific manufacturer/exporter and the corresponding additional code. Importers should therefore not rely solely on the commodity code and Chinese origin when determining the applicable rate.

Importers should verify the actual manufacturer, applicable taric additional code and the supporting documents. This is particularly important where a reduced company specific rate is being claimed.

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BDO Global Trade Services

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