EU Registers PVC Imports from 27 October 2026 Before Duties
From 27 October 2026 the EU registers PVC imports from China, Korea, Mexico and Taiwan under Regulation (EU) 2026/2345, ahead of possible anti-dumping duties.
The European Commission published Implementing Regulation (EU) 2026/2345 on 26 October 2026, and the measure applies from the following day. From 27 October, customs in every member state record entries of certain polyvinyl chloride resin from China, the Republic of Korea, Mexico and Taiwan, China. The product is suspension-polymerised PVC and bulk-polymerised PVC in pure form. No duty is collected at registration. The recording is what lets a definitive anti-dumping duty, if one is imposed later, reach cargo that cleared customs months before the decision.
The four origins are the same ones named in the investigation opened in September. The measure covers the Union as a whole, and it is separate from the UK case, which runs on its own clock. This registration is the next procedural stage of anti-dumping case AD762, which the Commission opened on 24 September 2026. The opening of that case is covered in a separate note on this site (EU and UK open PVC anti-dumping cases in 2026). The text below deals with what the registration changes for importers, the rate the Commission has signalled, and the mechanics of the retroactive liability.
The product scope and codes
The regulation covers suspension PVC and bulk PVC in pure form, not mixed with other substances. It includes commodity, extender and specialty suspension PVC, and it excludes emulsion PVC, the paste resin used in coatings and flooring. S-PVC is the most traded form of PVC and the grade behind pipe and profile; paste resin stays outside the measure. The pure-form condition matters, because resin already mixed with plasticisers or other additives falls outside the scope. The customs codes are CN ex 3904 10 00, with four TARIC lines: 3904 10 00 15, 3904 10 00 21, 3904 10 00 80 and 3904 10 00 81. These details come from Hong Kong's Trade and Industry Department circular No. 923/2026 of 26 October 2026, which cites the Official Journal text.
| Element | Detail |
|---|---|
| Product | S-PVC and M-PVC, pure form, not mixed with other substances |
| Included | Commodity, extender and specialty S-PVC |
| Excluded | Emulsion PVC (E-PVC, paste resin) |
| Customs code | CN ex 3904 10 00 |
| TARIC lines | 3904 10 00 15, 21, 80, 81 |
| Source | Hong Kong TID circular 923/2026; Regulation (EU) 2026/2345 |
The rate signal from the disclosure
Registration is not a rate. The rate question sits in the Commission's preliminary disclosure to interested parties, reported by the trade press. Under EU law the duty is set at the lower of two figures: the dumping margin and the injury elimination level. For China the reported dumping margin runs from 84% to 273%, and the injury elimination level is 68%, which points to a duty near 68%. The other origins sit lower.
| Origin | Dumped margin (reported) | Injury level | Indicated duty |
|---|---|---|---|
| China | 84% to 273% | 68% | about 68% |
| Republic of Korea | 21% to 61% | 53% | about 53% |
| Mexico | 65% | 55% | about 55% |
| Taiwan, China | 13% to 39% | 56% | about 56% |
The spread matters because the final figure is not fixed yet. These numbers are from the Commission's disclosure as reported by Plas.com on 26 October 2026. They signal direction, not a set rate. No provisional or definitive duty has been decided, and the lesser-duty rule can still pull the final figure below the injury level. An exporter the Commission examined on its own may receive a rate well below the country-wide number.
How the retroactive liability works
Registration starts on 27 October 2026 and runs for the life of the investigation. It creates an accounting record, not a payment. The basic Anti-Dumping Regulation allows a definitive duty to be charged on goods entered for consumption up to 90 days before provisional measures apply, but not before the investigation opened, and only where the entries were registered. The Commission's announcement frames the registration window as up to nine months.
A container cleared today can therefore carry a liability quantified next year, at a rate no one can state now. The importer who keeps the entry evidence and the producing company on the certificate is the one who can later show which rate applies. The next published step is provisional measures, which EU procedure places roughly seven to nine months after the case opened.
| Step | Date | Note |
|---|---|---|
| Investigation opened | 24 September 2026 | Case AD762 |
| Registration in force | 27 October 2026 | Regulation (EU) 2026/2345 |
| Provisional measures | expected 7 to 9 months after opening | procedure, not a committed date |
| Definitive duty | expected about 15 months after opening | subject to the investigation outcome |
What importers should keep on file
The work for an importer is administrative and front loaded. The customs broker should confirm that each entry is registered under the correct TARIC line, and the entry summary with its date belongs in the file. The producing company named on the certificate of analysis matters, because an exporter the Commission examined separately may receive a company-specific rate while every other supplier falls to the residual country-wide rate. A contract clause should state who bears any duty collected after the goods are used, and how far ahead the buyer must be told. The scope needs checking case by case, since paste resin remains outside this measure today and may not stay outside the next one.
None of this predicts the outcome of the case, and nothing here is legal advice. What an importer controls is concrete: which entries are on the record, and which rate those entries later meet.
SG-5 for the next production run
The grade, the tonnage and the destination port produce a price, a specification sheet and the full document list, usually within 12 hours (GMT+8).
