What the 13 October announcement says
On 13 October 2026, Taiwan's Customs Administration (under the Ministry of Finance) published a notice in the Lilen Technology case: the anti-dumping investigation into certain polyamide film from mainland China has reached a preliminary dumping determination for some named manufacturers, and provisional anti-dumping duties will be collected from 19 October 2026. The case was initiated on 10 April 2026, and in June 2026 the Ministry of Economic Affairs preliminarily determined a reasonable indication of material injury to the domestic industry. The duty is a Taiwan import measure on a specific film type; it is not a general tariff change and does not automatically apply to other plastic films or other markets.
Provisional duty rates depend on the exporter and its cooperation in the investigation. The April initiation notice explains that importers claiming an individual rate for a named manufacturer must submit evidence that the goods were produced by that manufacturer and exported directly to Taiwan, subject to customs verification; otherwise the applicable duty treatment follows the announcement. Confirm the rate that applies to your specific exporter with your Taiwan customs broker or the authority before relying on any number quoted by a supplier.
Check whether your film is inside the product scope
The official product scope from the 10 April 2026 announcement: film or foil containing more than 50 percent polyamide-6 by weight, whether or not printed, coated or surface-treated, not further processed, with thickness of 0.0114 mm to 0.0315 mm inclusive and width over 5 mm. Reference classification codes 39209229105 and 39209229203 are cited. Typical uses are packaging for food, chemicals, medical and pharmaceutical goods, and electronic materials.
Two exclusions matter for buyers: film whose surface contains metal, and film with an oxygen transmission rate below 15 mL per square metre per day per atmosphere measured at 0.015 mm thickness under 20-23 degrees Celsius and 50-65 percent relative humidity. If your supplier claims the film is excluded, ask for the test report and specification sheet that support the OTR figure, and keep them with the commercial documents for customs review.
Retroactive collection was requested and remains open
The applicant in this case also requested retroactive collection of the anti-dumping duty on goods imported within 90 days before the provisional duty start date. The Ministry of Finance stated in April that the retroactive determination will be announced together with the final dumping determination. That means film imported into Taiwan from roughly late July 2026 onward could in theory face retroactive assessment if the final determination supports it; this is a stated procedural possibility in the official notice, not a confirmed outcome.
Practical implication: do not assume that goods already cleared before 19 October are permanently settled, and do not accelerate a large stockpiling shipment purely to beat the duty date without weighing the retroactive risk and cash-flow impact. The final dumping determination is due within 60 days of the preliminary announcement, after which the injury investigation continues; the measure could be confirmed, adjusted or ended.
Buyer actions before and after 19 October
For open orders, map each SKU against the scope: resin composition, thickness, width, surface treatment and OTR data. Ask the supplier in writing which named manufacturer produces the film and whether it is one of the listed firms in the case, because the individual-rate evidence requirement applies to named manufacturers only. Align invoice descriptions, specifications and certificates so the customs declaration in Taiwan is not contradicted by the supplier's paperwork.
For shipments planned around the effective date, agree with the Taiwan importer and its broker how the duty, if collected, is handled commercially: who deposits the duty, how price is adjusted, and whether the order is paused, re-specced to an excluded film, or re-sourced. Buyers in Indonesia and Africa buying similar film for their own markets are not affected by this Taiwan measure, but if they resell into Taiwan supply chains they should pass this notice to the Taiwan-side importer. This article is procurement information based on official notices, not legal advice; verify the applicable rate and scope for your exact product and shipment with Taiwan customs.
Your next-order checklist
- Check resin content, thickness (0.0114-0.0315 mm) and width (over 5 mm) against the official scope before booking.
- If claiming exclusion, obtain the OTR test report and metal-free surface evidence from the supplier.
- Confirm in writing which named manufacturer produces the film and its status in the case.
- Ask the Taiwan importer or broker to confirm the duty rate applicable to your exporter from 19 October 2026.
- Assess retroactive risk for film imported within about 90 days before the duty start before accelerating shipments.
- Agree in writing who bears the provisional duty and how the order adjusts if the final determination changes.
Sources & reference dates
- Taiwan Customs Administration announcement: provisional anti-dumping duty on certain China-made polyamide film from 19 October 2026 (Lilen Technology case)Source published: 2026-10-13
- Ministry of Finance announcement, 10 April 2026: initiation of anti-dumping investigation on certain polyamide film from mainland China (product scope, exclusions and exporter list)Source published: 2026-04-10
- Taiwan International Trade Administration: preliminary determination of material injury to domestic industry in the polyamide film anti-dumping caseSource published: 2026-06-09
Prepared by the Yifeng Sourcing editorial team with AI assistance from the primary sources listed below. Source dates are recorded; destination-specific requirements should be reconfirmed before acting. This is not legal or tax advice.