Imposition of
anti-dumping measure includes imposition of provisional anti-dumping duty and
official anti-dumping duty. According to Law on export and import duties 2016,
anti-dumping duty means an additional import duty imposed upon dumped imports
in Vietnam that cause or threaten to cause considerable damage to domestic
manufacturing or prevent the formation of domestic manufacturing.
The imposition of
provisional anti-dumping duty is decided by the Minister of Industry and Trade
according to the preliminary determination provided by the investigating authority.
The rate of provisional anti-dumping duty shall not exceed the dumping margin
defined in the preliminary determination. The maximum duration of imposition of
provisional anti-dumping duty is 120 days from the days on which the decision
on imposition of anti-dumping duty comes into force. In case of the request of
an exporter of like products exported to Vietnam, the Minister of Industry and
Trade may give an extension of provisional anti-dumping duty up to 60 days. The
provisional anti-dumping duty shall be imposed after 60 days since the issuance
of the decision on investigation of the Minister of Industry and Trade. The
amount of anti-dumping duty paid under decision on imposition provisional
anti-dumping duty issued by the Minister of Industry and Trade that is in
excess of the payable amount after the official decision of Minister of
Industry and Trade shall be refunded to the taxpayer.
The imposition
official anti-dumping duty is decided by the Minister of Industry and
Trade according to the final determination provided by the investigating
authority. The rate of anti-dumping duty shall not exceed the dumping margin
defined in the final determination. The maximum duration of anti-dumping duty
is five years from the day on which the decision on imposition of anti-dumping
duty comes into force, unless it is extended as prescribed in the law.
Two conditions for applying
anti-dumping duties are the imports being dumped in Vietnam and the dumping
margin must be determined and the dumping causes or threatens to cause
considerable damage to domestic manufacturing or prevents the formation of
domestic manufacturing. Rules for applying anti-dumping duties include: (1)
Anti-dumping duty may only be applied to a reasonable extent to prevent or
minimize damage to domestic manufacturing; (2) The anti-dumping duties shall be
applied after an investigation is carried out and conform to the investigation
conclusion as prescribed by law; (3) Anti-dumping duty shall be imposed upon
dumped imports in Vietnam; (4) The application of anti-dumping duties must not
cause damage to domestic socio-economic interest.
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