联合法律观察 | 2026年10月
欧盟对中国糠醇启动反倾销调查。本文梳理抽样、生产要素及代表国意见提交等程序事项,提示进口登记与追溯征税风险,并为出口生产商、欧盟进口商及下游用户提供应诉准备建议。
核心要点
2026年10月16日,欧盟委员会发布立案公告(C/2026/5408;以下简称“公告”),对原产于中国的糠醇进口产品发起反倾销调查(案件编号AD763;CAS号98-00-0;CN编码ex 2932 13 00(TARIC编码2932 13 00 30))。欧盟曾于2003年至2011年对中国糠醇实施反倾销措施。本次为新的反倾销原始调查。根据欧盟实践,临时措施(临时反倾销税)通常在立案后7个月内出台,最迟不超过8个月;最终裁定通常在1年内作出,最迟不超过14个月。
核心要点有以下三项:
1.点优先完成抽样资料提交
中国出口生产商和欧盟非关联进口商应优先按2026年10月23日安排抽样资料提交,并核对公告及TRON通知中的具体要求。未被抽样不等于不合作;被抽样也不保证税率更低,但通常需要提交更全面的资料并接受核查。不参与或未充分合作,可能导致委员会依据可获得事实作出认定,结果可能更为不利。
2.第2(6a)条方法及代表国选择是重要争点
申诉方主张中国糠醇行业存在严重扭曲,并提议以南非作为代表国。是否适用该方法,以及最终采用何种代表国和价格基准,仍须在调查中确定。企业应按公告规定及时提交生产要素资料,并就代表国及基准选择提出有证据支持的意见。
3.产品进口登记可能导致追溯征税。
进口登记本身不等于征税,具体范围及起始日期应以正式登记条例为准。是否依基本条例第10(4)条追溯征收最终反倾销税,取决于法定条件是否满足及后续正式决定。进口商应提前审查合同中的税负分担、价格调整及资料协助条款。
关键期限
事项 |
期限 |
工作日历参考日期 (待逐项核实) |
提交抽样表 |
公告发布后7天 |
10月23日 |
就产品范围提交评论意见 |
公告发布后10天 |
10月26日 |
听证申请(具体事项及起算点以公告为准);就生产要素及代表国提交评论意见 |
公告发布后15天 |
约11月3日 |
就申诉书及立案提交评论意见;欧盟利益评估 |
公告发布后37天 |
11月23日 |
初裁阶段所需的其他信息 |
公告发布后70天 |
2027年1月4日 (待核实) |
特别提示:上表根据2026年10月16日公布日及所列期间推算,仅供内部日历管理。各项期限的适用事项、起算点及假日顺延,须逐项核对正式公告、TRON通知及委员会书面要求。建议提前完成提交,不依赖最后一日或尚未获批的延期
建议行动方案
出口生产商
1.决定并及时决定应诉安排。不参与或未充分合作,可能导致委员会依据可获得事实作出认定,结果可能比充分合作时更为不利。
2.于10月23日前提交抽样表。即使预计不会被选入样本,我们仍建议提交。
3.在15天内提交生产要素信息,并就代表国发表意见。
4.整理调查期数据。着手准备包括但不限于对欧盟的逐笔出口销售、国内销售、生产要素消耗及能源记录等资料,并与经审计的账目及发票进行核对。
欧盟进口商及中国企业的欧盟子公司
1.非关联进口商应于10月23日前提交抽样表。与出口生产商存在关联关系的进口商须填写出口生产商问卷的附件一。
2.审查货物及合同。根据上述时间表,区分已清关货物、在途货物及尚未装运的订单;着手就关税分担、价格调整及可能的重新谈判(如需要)展开讨论。
3.避免突击进口。评估集中增加进口的风险。立案后进口量显著增加,是委员会评估追溯征税时可能考虑的因素之一,但并非单独足以触发追溯征税。
4.在37天内提交欧盟利益评论意见。
欧盟下游用户
呋喃树脂生产商和铸造企业可在公告发布后37天内登记为利害关系方,并填写用户问卷。
Key takeaways
On 16 October 2026, the European Commission published a notice of initiation (C/2026/5408; ‘Notice’) opening an anti-dumping investigation into imports of furfuryl alcohol originating in China (case AD763; CAS 98-00-0, CN ex 2932 13 00 (TARIC 2932 13 00 30)). The EU previously maintained anti-dumping measures on Chinese furfuryl alcohol from 2003 to 2011. This proceeding is a new original anti-dumping investigation. In EU practice, provisional measures (duties) normally appear within 7 months, at the latest in 8 months; while definitive findings are determined normally within 1 year, and at the latest, in 14 months.
Key takeaways
1. Prioritise submission of sampling information.
Chinese exporting producers and unrelated EU importers should work towards submitting sampling information by 23 October 2026 and verify the requirements in the Notice and TRON communications. Not being sampled does not mean non-cooperation. Selection does not guarantee a lower duty rate and normally entails more extensive reporting and verification. Non-participation or insufficient cooperation may lead to findings based on facts available and a less favourable outcome.
2. Article 2(6a) methodology and representative-country selection are key issues.
The complainants allege significant distortions in the Chinese furfuryl alcohol sector and propose South Africa as a representative country. Whether this m
ethodology applies, and which representative country and benchmarks are ultimately used, remain to be determined. Companies should submit input information and evidence-based comments within the applicable deadlines.
3. Import registration may create a risk of retroactive duties.
Registration itself does not impose a duty. Its scope and start date will depend on the relevant registration regulation. Retroactive collection under Article 10(4) remains subject to the statutory conditions and a subsequent formal decision. Importers should review contractual provisions on duty allocation, price adjustments and information assistance.
Key deadlines
Action |
Period stated in the Notice |
Planning date — subject to verification |
Submit sampling form |
7 days from publication of the Notice |
23 October |
Submit comments on product scope |
10 days from Notice |
26 October |
Hearing request (scope and starting point subject to the Notice); comments on inputs and representative country |
15 days from Notice |
~3 November |
Submit comments on complaint and initiation; Union interest assessment |
37 days from Notice |
23 November |
Other information for the provisional stage |
70 days from Notice |
4 January 2027 (subject to verification) |
Nota bene: The dates above are calculated from publication on 16 October 2026 using the stated periods and are provided for internal planning only. The applicable requirements, starting points and any holiday extensions must be checked against the Notice, TRON communications and written Commission instructions. Submit early and do not rely on an unapproved extension
Suggested Action plan
Exporting producers
1.Assess and promptly decide on participation. Non-participation or insufficient cooperation may lead the Commission to base its findings on facts available, potentially producing a less favourable outcome than full cooperation.
2.Submit sampling form by 23 October. We suggest you submit this even if you do not expect to be sampled.
3.Submit input information and comment on the representative country within 15 days.
4.Organise investigation period data. Begin preparing inter alia transaction-by-transaction export sales to the EU, domestic sales, input consumption, and energy records, reconciled with audited accounts and invoices.
EU importers and EU subsidiaries of Chinese companies
1.Unrelated importers should submit sampling form by 23 October. Importers that are related to exporting producers have to fill in Annex I to the questionnaire for the exporting producers.
2.Review goods and contracts. Use the timeline mentioned above to separate cleared goods, goods in transit and unshipped orders; begin discussions on duty allocation, price adjustment and possible renegotiations (if needed).
3.Avoid stockpiling. Assess the risks of a substantial increase in imports. A significant rise after initiation may be relevant to the assessment of retroactive duties, but does not by itself establish all the conditions for retroactive collection.
4.Submit Union interest comments within 37 days.
EU downstream users
Furan resin makers and foundries can register as interested parties within 37 days of the Notice, and complete the user questionnaire.
律师团队与跨境协作
Dr. Akhil Raina|AR Legal|布鲁塞尔
akhil@rainalegal.com
Raina博士具有印度律师执业资格,并在布鲁塞尔律师协会注册,拥有WTO争端及多法域贸易救济案件经验,可协助企业参与欧盟反倾销程序、提出法律抗辩及评估后续救济。Sophia Hong Zhang(张红)|纽约
sophia@biwlawpc.com
张红律师为纽约州执业律师,拥有十五年以上跨境法律服务经验,可协助中国企业梳理出口交易链条、组织应诉资料,并协调相关税负与合同风险分析。双方可结合各自经验,为企业提供跨境应诉支持。具体服务范围及分工以委托协议为准。
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声明:本文为截至2026年10月17日的公开资料解读,仅供一般信息参考,不构成针对特定主体或交易的法律意见。涉案产品、当事人资格、具体表单、操作要求及期限,均应以欧盟委员会正式立案公告、TRON系统、后续法规与个案通知为准。未经核实,不应将本文表格中的“可能顺延日”作为实际截止日。

