Recently, the US Department of Commerce (DOC) issued the final conclusion of the investigation into the product scope and anti-circumvention of wooden cabinets imported from Vietnam.

Regarding the investigation to review the product scope, DOC maintained the preliminary conclusion adjusted in September 2023. Accordingly, 3 cases of wooden cabinets imported from Vietnam with components manufactured in China were determined to be within the scope of the current tax order against China, including:

The product has door components, drawer fronts and wooden frames manufactured in China, then assembled in Vietnam and combined with cabinet boards and drawer boxes manufactured in Vietnam.

Illustration photo.

The product with door, drawer front and wooden frame is semi-finished product manufactured in China, then further processed in Vietnam and combined with cabinet box and drawer box manufactured in Vietnam.

The product has semi-finished details of doors, drawer panels and wooden frames (including belts, pillars, boards) manufactured in China, then further processed in Vietnam and combined with cabinet panels and drawer boxes manufactured in Vietnam.

Next, DOC will send a notice to the US Customs and Border Protection (CBP) instructing the application of the self-certification mechanism for wooden cabinets imported from Vietnam. This mechanism allows Vietnamese wooden cabinet exporting enterprises that do not fall into the above 3 cases to be exempted from paying anti-dumping/countervailing duties when exporting to the US.

Accordingly, Vietnamese exporters need to complete the self-certification form for exporters and provide a copy along with supporting documents (invoices, purchase orders, production records, etc.) to the US importer. At the same time, the importer must complete the self-certification form for importers before the date of shipment. In addition to having a self-certification form, businesses need to keep records and documents as evidence for that certification within 5 years from the date the shipment is exported so that the competent US authority can conduct an examination and verification if necessary.

Regarding the anti-circumvention investigation, DOC has canceled the entire anti-circumvention investigation case against anti-dumping/countervailing duties on wooden cabinets imported from Vietnam.

To best protect the rights and interests of Vietnamese exporting enterprises, the Trade Defense Department recommends that associations and related exporting enterprises learn about and fully comply with the regulations on the US Self-Certification Mechanism; continue to monitor early warning information from the Trade Defense Department to develop appropriate business and export plans; notify the Department in case of problems arising to receive timely support.

The investigation into product scope and anti-circumvention was initiated by DOC in May and June 2022, respectively. Previously, from April 2020 to present, the US imposed anti-dumping and countervailing duties on wooden cabinets originating from China with anti-dumping duties ranging from 4.37% - 262.18%, and countervailing duties ranging from 13.33% - 293.45%.

Moonlight