Laws of the People's Republic of China

Announcement No.58, 2006 of the General Administration of Customs of the People's Republic of China concerning Imposing Anti-dumping Duty on Imported Spandex Originating from Japan, Singapore, South Korea, Taiwan Region and the United States

[2006] No. 58

In accordance with Anti-dumping Regulations of the People's Republic of China, Customs Tariff Commission of the State Council decided to levy, as from October 13, 2006, anti-dumping duty on imported spandex originating from Japan, Singapore, South Korea, Taiwan Region and the United States over a span of five years. Ministry of Commerce released Announcement No.74, 2006 of Ministry of Commerce (See Appendix 1 for details). Related matters are hereby announced as follows:

1.

As from October 13, 2006, besides import tariff in line with the current regulations, anti-dumping duty and value-added tax of import on imported spandex (Tariff No.: 54024920, 54026920) originating from Japan, Singapore, South Korea, Taiwan Region and the United States shall be levied in line with applicable rates regulated in Appendix 2 and the calculating formula as follows, different suppliers with different rates of anti-dumping duty:

Amount of Anti-dumping Duty = Price after Customs Duty * Rate of Anti-dumping Duty

Amount of Value-added Tax of Import = (Price after Customs Duty + Amount of Tariff + Amount of Anti-dumping Duty) * Rate of Value-added Tax of Import

As regards the details of taxable commodities of anti-dumping duty, see Appendix 1.

2.

Importers must provide certificate of origin to the Customs for import of spandex; in case the commodities are from Japan, Singapore, South Korea, Taiwan Region and the United States, commercial invoices from the original manufacturers shall be required as well. For those who cannot provide the certificate of origin, the Customs shall impose an anti-dumping duty in accordance with the highest rate of anti-dumping duty as listed in Appendix 2 when failing to assure that the commodities are from Japan, Singapore, South Korea, Taiwan Region and the United States after investigation. In case the commodities are from Japan, Singapore, South Korea, Taiwan Region and the United States, but import operators cannot provide commercial invoices from the original manufacturers, the Customs shall levy an anti-dumping duty in accordance with rate of anti-dumping duty of other companies of relevant countries as listed in Appendix 2.

3.

Related issues on anti-dumping duty on spandex originating from Japan, Singapore, South Korea, Taiwan Region and the United States, of processing trade bonded import shall be subject to Announcement No.9, 2001 of General Administration of Customs of the People's Republic of China and Decree No.111 of General Administration of Customs of the People's Republic of China.

4.

The anti-dumping deposits that have been paid for imported spandex originating from Japan, Singapore, South Korea, Taiwan Region and the United States shall be calculated and levied as anti-dumping duty in line with the scope of commodities that are subject to anti-dumping duty and the rate of anti-dumping duty as regulated in this announcement, and the value-added tax of import paid together with them shall be turned into value-added tax of import. As for the sum the abovementioned deposits surpasses the anti-dumping duty and corresponding value-added tax of import calculated in accordance with the rate as listed in this announcement, related units may make an application to the levying customs for return as from October 13, 2006 while the shortfall sum shall not be levied.

5.

During valid period of imposing anti-dumping duty on imported spandex, if encountering the same or similar commodities which the Customs cannot make sure whether to impose an antidumping duty on or not, related units shall apply to Ministry of Commerce for judgment. The Customs shall act in accordance with judgment of Ministry of Commerce.

Appendix:

1.

Announcement No.74, 2006 of Ministry of Commerce of the People's Republic of China

2.

Form of Rate of Anti-dumping Duty of Spandex

General Administration of Customs of the People's Republic of China

Oct 12, 2006