Acrylonitrile, CAS 107-13-1, trades under HS code 2926 10 00. Acrylonitrile Anti-Dumping and Import Duty: Which Origins Pay and How Buyers Price It In is therefore a customs-origin question before it is a commercial price question. The monomer is produced by propylene ammoxidation and is consumed mainly in ABS, SAN, nitrile rubber, adiponitrile, and polyacrylonitrile precursors. The European Union applies a conventional third-country duty of 3.3% on CN code 2926 10 00, but the effective import liability changes sharply when the declared origin is United States, Japan, the Republic of Korea, or one of the origins covered by India’s trade-remedy notification.

The lowest import duty is not necessarily the lowest landed cost. Anti-dumping duty is non-recoverable, while import VAT is generally recoverable for taxable downstream processing. Buyers that model only the narrow tariff line miss the cash-flow classification of each layer. For a CIF value of 1,000 USD/t, the EU conventional duty adds 33 USD/t, but a United States-origin parcel under the residual anti-dumping rate adds 216 USD/t before VAT. The arithmetic is simple; the documentation burden is not.

Which jurisdictions enforce anti-dumping duties on acrylonitrile and which origins are captured?

At the trade-remedy level, the most consequential measures are the European Union’s definitive anti-dumping duty on United States-origin acrylonitrile, China’s separate duties on Japanese, Korean, and United States material, and India’s exporter-specific definitive duty structure covering multiple origins. The EU measure is imposed by Commission Implementing Regulation (EU) 2021/469 under the basic anti-dumping Regulation (EU) 2016/1036. It is company-specific, not a single country-wide charge. In China, MOFCOM has continued anti-dumping duties on acrylonitrile from Japan, the Republic of Korea, and the United States after sunset-review proceedings, with producer-specific margins and a residual rate. India’s framework is administered under the Customs Tariff Act 1975 and applies to a wider origin set.

Where a table row states that exact percentage margins are limited, the buyer should treat the residual rate as the reference case until the current notification is obtained from the national customs authority. Non-preferential origin is the operative test. A vessel routed through Singapore or Rotterdam does not change the origin of a United States-produced acrylonitrile parcel when the product was obtained in United States plants. European Union customs authorities apply Article 60 of Regulation (EU) No 952/2013 and may reject a declared origin if the certificate is inconsistent with the plant-specific TARIC additional code.

Why a country-wide residual rate is not a minor customs footnote

In the EU measure, the named United States producers carry company-specific anti-dumping rates of 15.3%, 16.2%, and 18.8%; the residual all-others rate is 21.6%. A buyer that cannot support the producer’s TARIC additional code does not receive a trader rate. The customs declaration must identify the actual producer of the acrylonitrile, not the selling entity or the port of loading. If the producer is one of the named United States entities, the corresponding rate applies; if the producer is another United States entity, the residual rate is due.

The gap between the named-producer rate and the residual rate is not an administrative detail. It changes the per-tonne customs charge by up to 63 USD/t on a CIF value of 1,000 USD/t. The total customs duty on a United States-origin parcel in the European Union is the conventional 3.3% plus the company-specific anti-dumping rate, both calculated on the customs value. For a residual-rate cargo, the combined duty is 24.9% before import VAT. On a 1,000 USD/t CIF parcel, that is 249 USD/t in non-recoverable duty versus 33 USD/t for an origin not covered by an EU trade-remedy measure.

In China, the same non-recoverable logic applies. MOFCOM’s continuation measure on acrylonitrile from Japan, the Republic of Korea, and the United States is producer-specific, and the residual rate is assigned when the producer cannot be identified on the customs declaration. Chinese import VAT of 13% is added after the customs duty and anti-dumping duty are computed, but it is recoverable as input tax for a general VAT payer. The anti-dumping duty is a hard cost unless it is recovered through downstream product pricing.

When landed-cost models treat anti-dumping duty as a formal customs line item

The landed-cost formula for an EU buyer that can recover input VAT is:

Landed cost excluding VAT = CIF value × (1 + conventional duty + anti-dumping duty) + terminal handling + brokerage + demurrage.

If the material is supplied DDP, the seller’s invoice should expose the duty line item separately so the buyer can compare the named-producer rate against the residual rate actually declared. If the material is sold FOB or DAP, the buyer inherits the entry liability and must use the actual producer code, not the trader name. The following layer matrix applies to an EU import of CN code 2926 10 00.

Related-party import prices are accepted only when the customs value meets the arm’s-length standard of the WTO Customs Valuation Agreement and, in the European Union, Article 70 of Regulation (EU) No 952/2013. If customs adjusts the declared value upward, the conventional duty and anti-dumping duty are recomputed on the higher base, and the buyer carries an additional duty exposure that was not in the purchase price. Transfer-pricing documentation should therefore be aligned with the producer-specific anti-dumping declaration before entry.

The pricing asymmetry between named-producer cargoes and trader-sold parcels

A trader-sold parcel is not automatically residual. The residual rate follows a failure of producer identification, not the identity of the seller. In the European Union, a non-producing trader may supply a named-producer cargo with the producer’s TARIC additional code on the invoice and receive the named-producer rate. The buyer should require the producer’s commercial invoice, mill test certificate, and TARIC additional code as a condition of payment. The same documentation discipline applies in China for MOFCOM producer codes and in India for exporter-specific declarations under the Customs Tariff Act 1975.

The price difference between a fully documented named-producer cargo and a generic parcel should reflect the difference between the named-producer anti-dumping margin and the residual rate, plus a documentation-risk premium. On a 1,000 USD/t CIF value, the EU all-others rate adds 216 USD/t; the lowest named rate adds 153 USD/t. A buyer paying more than the named-producer price for a generic parcel is paying for a risk that the customs declaration may not reproduce.

In India, the anti-dumping structure covers acrylonitrile imports from China PR, the European Union, Japan, Korea RP, Russia, and Thailand. The duty is exporter-specific and is administered through the DGTR final notification under Section 9A of the Customs Tariff Act 1975. Import GST at 18%, if applicable, is applied after customs duties, and anti-dumping duty is not available as input tax credit. Published figures for the newest review period are limited; the operative percentage must be taken from the notification in force and not from terminal or broker summaries.

Post-clearance duty recovery after producer-name omission

Customs authorities do not need to re-audit the physical product to challenge the producer code. A missing supplier invoice, a bill of lading that shows the trader as shipper without a producer declaration, or a plant audit that links the parcel to a non-named United States producer is sufficient to reclassify the entry at the residual rate. In the European Union, post-clearance recovery under Article 103 of Regulation (EU) No 952/2013 generally runs within 3 years from the date the customs debt was incurred. The difference between the declared named rate and the residual rate is collected with interest; the buyer cannot reclassify the anti-dumping duty as recoverable input VAT.

A customs broker’s rate quote should therefore be tied to a specific producer TARIC or MOFCOM additional code. If the code is not present on the purchase order, the buyer should internally book the residual anti-dumping duty as the base case and treat any named-producer rate as a documentary contingent reduction. The import duty is not determined by the vessel route, the trader domicile, or the loading port; it is determined by the non-preferential origin of the acrylonitrile and the producer name entered at release for free circulation.