Uncle Sam Taxes Cambodian File Folders for Fairness
Published Date: 12/29/2025
Notice
Summary
The U.S. Department of Commerce found that paper file folder makers in Cambodia got unfair government help, so they’re adding extra taxes (called countervailing duties) on these imports starting December 29, 2025. This affects Cambodian exporters and U.S. buyers, making Cambodian folders more expensive to keep trade fair. Deadlines were pushed back due to a government shutdown, but the new rules kick in right away.
Analyzed Economic Effects
3 provisions identified: 0 benefits, 3 costs, 0 mixed.
30.38% Duty on Cambodian Folders
Commerce found countervailable subsidies for paper file folders from Cambodia and assigned an estimated countervailable subsidy rate of 30.38 percent ad valorem to Three Color Stone Stationery (TCS) and to all other producers/exporters. This determination is applicable December 29, 2025, and applies to the period of investigation January 1, 2023 through December 31, 2023.
Cash Deposits and Suspension Timeline
Commerce instructed U.S. Customs and Border Protection to collect cash deposits and suspend liquidation for entries of subject merchandise entered, or withdrawn from warehouse, for consumption on or after March 28, 2025 (the date of the Preliminary Determination). Commerce later directed CBP to discontinue suspension of liquidation for entries on or after July 26, 2025, but continued suspension for entries made March 28, 2025, through July 25, 2025; if the U.S. International Trade Commission issues a final affirmative injury determination, Commerce will issue a countervailing duty order, reinstate suspension of liquidation, and require cash deposits effective as described in this notice.
Which File Folders Are Covered
The scope covers paper file folders consisting primarily (50 percent or more of total product weight) of paper, paperboard, pressboard, or other cellulose material with folded dimensions having lengths and widths of at least 8 inches and no greater than 17 inches. The notice also lists specific exclusions (for example, non-expanding folders with depth exceeding 2.5 inches, expanding folders with 13 or more pockets, portfolios with open width at least 16 inches, and fashion folders meeting multiple listed criteria).
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Key Dates
Department and Agencies
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