US investigates tax evasion of aluminum products originating from Vietnam

The Ministry of Industry and Trade today informed that the US Department of Commerce (DOC) has announced the initiation of an anti-dumping and anti-subsidy tax evasion investigation into disposable aluminum containers, pans, trays, and lids imported from Vietnam and Thailand.

In this case, the plaintiff, the Aluminum Can Manufacturers Association (AFCMA), accused Vietnam and Thailand of importing aluminum foil from China - the main raw material for manufacturing disposable aluminum containers, pans, trays and lids (HS codes 7615.10.7125, 7612.90.1090, 7615.10.3015, 7615.10.3025, 7615.10.7130, 7615.10.7155, 7615.10.7180, 7615.10.9100 and 8309.90.0000), then finishing and exporting to the United States to evade anti-dumping and anti-subsidy taxes that the United States is applying to China.

To date, DOC has not selected a mandatory respondent for this case, however, it is expected that the selection of a respondent will be based on data from U.S. Customs and Border Protection (CBP).

Under US law, the US will issue a preliminary determination within 150 days of initiation (expected December 4, 2025) and the DOC will issue a final determination within 300 days of initiation (expected May 4, 2026). This period may be extended, but the total period is usually no more than 365 days (July 7, 2026).

To ensure their legitimate interests, the Department of Trade Defense ( Ministry of Industry and Trade ) recommends that enterprises producing and exporting the above products review their export activities of investigated products to the United States; research and learn about the regulations and procedures for anti-tax evasion investigations of the United States.

Along with that, businesses must properly and fully comply with the requirements of the US investigation agency and closely coordinate with the Department of Trade Defense.

Source: https://hanoimoi.vn/hoa-ky-dieu-tra-chong-lan-tranh-thue-do-nhom-xuat-xu-viet-nam-709068.html