Spanish Thermal Paper Sold Too Cheap, Duties May Rise
Published Date: 5/13/2026
Notice
Summary
The U.S. Department of Commerce found that Torraspapel S.A. from Spain sold thermal paper in the U.S. at unfairly low prices between November 2023 and October 2024. This means antidumping duties might increase to protect U.S. businesses. Interested parties have until May 2026 to share their thoughts before final decisions are made.
Analyzed Economic Effects
4 provisions identified: 0 benefits, 4 costs, 0 mixed.
Cash Deposit Rate Rules and 37.07% All‑Others
If imposed, cash deposit requirements for entries entered or withdrawn for consumption on or after publication of the final results will use the rate established in the final results for Torraspapel (unless that rate is less than 0.50 percent, in which case the cash deposit rate will be zero). The cash deposit rate for all other manufacturers or exporters will remain 37.07 percent, the all-others rate from the original investigation.
Importer Reimbursement Certificate Requirement
Importers are required under 19 CFR 351.402(f) to file a certificate regarding the reimbursement of antidumping duties prior to liquidation of the relevant entries in this review. If an importer fails to file the certificate prior to liquidation, Commerce may presume reimbursement occurred and assess double antidumping duties.
Preliminary 7.69% Dumping Margin
Commerce preliminarily found that Torraspapel S.A. sold thermal paper in the U.S. at less than normal value for the period November 1, 2023 through October 31, 2024, and assigned a preliminary weighted-average dumping margin of 7.69 percent. This preliminary margin may lead to antidumping duties being assessed on Torraspapel shipments once the review is finalized.
How Duties Will Be Calculated and Liquidated
If Torraspapel's final weighted-average dumping margin is not zero or de minimis (de minimis defined as less than 0.50 percent), Commerce intends to calculate importer-specific assessment rates based on the ratio of total dumping for examined sales to the total entered value of those sales. Where entered values are missing, Commerce will calculate a per-unit assessment rate and an ad valorem ratio to test whether that per-unit rate is de minimis.
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