Poland Mattress AD Review Faces Full Rescission

The Poland mattress AD review is moving toward full rescission after Commerce preliminarily found no bona fide sale and no reviewable suspended entries. For mattress importers, the decision could preserve deposit-rate assessments while reinforcing the need for disciplined antidumping duty, liquidation, and drawback accounting.

Why Commerce Intends to Rescind the Review

The administrative review covers mattresses from Poland entered during the period from July 1, 2024 through June 30, 2025. Commerce initiated the review after receiving requests involving CORRECT, formally CORRECT-K. Blaszczyk i Wspolnicy Sp. K., EBI, LLC, and COM40 Sp. z o.o. Sp. K., along with requests from domestic petitioners.

Commerce selected CORRECT as the sole mandatory respondent. It then preliminarily determined that CORRECT had not completed a bona fide sale of subject merchandise during the period of review. Commerce also found that EBI and COM40 had no reviewable suspended entries. With no qualifying transactions available for examination, Commerce preliminarily intends to rescind the administrative review in full.

The Significance of a Bona Fide Sale

A bona fide sale analysis generally evaluates whether a transaction reflects normal commercial behavior and provides a reliable basis for calculating an antidumping duty rate. Commerce may consider factors such as price, quantity, timing, payment, expenses, resale activity, and the relationship between the parties. No single factor is necessarily controlling.

When Commerce finds that the only reported transaction is not bona fide, it may determine that there is no valid sale on which to calculate a dumping margin. That is particularly consequential when the exporter is the sole mandatory respondent and the other companies under review have no suspended entries.

No company-specific calculations were disclosed because Commerce did not reach the margin-calculation stage. The preliminary outcome is therefore procedural rather than a finding that the respondent had a zero or de minimis dumping margin. Rescission would leave the underlying antidumping duty order in place and would not establish a new rate for future imports.

What Rescission Means for Importers and Entries

If Commerce finalizes the full rescission, covered entries would generally be assessed at the cash deposit rate required at the time of entry. Importers should not assume that the review will produce a lower assessment rate, an importer-specific rate, or a refund of deposits. Rescission ordinarily means that Commerce will not calculate new rates from the reviewed transactions.

For finance and trade compliance teams, the practical result is that antidumping duty deposits should remain part of the landed cost of Polish mattresses. Accruals should not be reduced merely because an administrative review was requested. The preliminary decision offers no calculated basis for anticipating a refund.

Assessment, Liquidation, and Cash Deposits

Cash deposits and final duty assessments perform different functions. Deposits are collected when merchandise enters the United States. Assessment determines the final antidumping duties owed on entries after the relevant administrative process concludes. Liquidation finalizes the entry based on the applicable assessment instructions.

If rescission becomes final, Commerce would generally direct U.S. Customs and Border Protection to assess duties at the deposit rate applicable at entry. The rescission itself would not cancel the mattress antidumping duty order or eliminate deposit requirements on future imports. New entries would generally remain subject to the applicable cash deposit rate unless that rate changes through another authorized proceeding.

Importers should also confirm that required reimbursement certificates have been filed under 19 CFR 351.402(f). These certificates address whether the importer has been reimbursed for antidumping or countervailing duties. Missing or inaccurate certifications can create additional duty exposure, so responsibility should be assigned between the importer, customs broker, and trade counsel well before liquidation.

The preliminary schedule gives parties 21 days after October 5, 2026 to submit case briefs, with rebuttal briefs due five days later. Hearing requests are due within 30 days of publication. Unless extended, final results are expected within 120 days. Parties should verify all operative filing deadlines and monitor the proceeding for extensions or revised instructions.

Duty Drawback and Accounting Considerations

Antidumping and countervailing duties require separate treatment from ordinary customs duties. Under 19 U.S.C. 1677h, AD/CVD duties are not eligible for duty drawback. An importer cannot recover mattress antidumping duties merely because the imported merchandise is later exported, destroyed, or used to manufacture an exported article.

That restriction does not necessarily eliminate all drawback value associated with the entry. Ordinary customs duties, taxes, and fees paid on the same merchandise may still qualify when the applicable drawback requirements are satisfied. Eligibility will generally depend on the drawback provision used, the movement or use of the merchandise, supporting records, statutory time limits, and the relationship between the imported and exported or destroyed goods.

Separate AD/CVD From Eligible Ordinary Duties

Importers and drawback filers should maintain distinct accounting fields for ordinary customs duties, antidumping duties, countervailing duties, and other entry charges. Combining these amounts in a single landed-cost or duty field can lead to overstated drawback claims and difficult post-filing corrections.

A reliable process should preserve the entry number, line-level classification, country of origin, manufacturer or exporter, entered value, ordinary duty amount, AD/CVD case number, AD/CVD deposit amount, and liquidation status. This separation is particularly important when entries remain suspended for an extended period.

Customs brokers handling drawback for mattress importers should configure claim calculations to exclude AD/CVD amounts while retaining potentially eligible ordinary duties. They should also reconcile entry data against liquidation information before treating deposit amounts as final assessed duties.

The preliminary rescission does not change these drawback rules. Even if entries are ultimately assessed at the antidumping cash deposit rate paid at entry, those AD amounts remain outside the drawback calculation. Importers that export mattresses, destroy qualifying merchandise under customs supervision, or manufacture exported goods from imported materials should evaluate ordinary-duty recovery independently from the antidumping proceeding.

Frequently Asked Questions

Is the Poland mattress AD review already rescinded?

No. Commerce has announced a preliminary intent to rescind the review in full. Interested parties still have an opportunity to submit briefs and request a hearing. The assessment consequences will generally depend on the final results and the instructions subsequently issued to U.S. Customs and Border Protection.

Why did Commerce find no reviewable transactions?

Commerce preliminarily found that CORRECT, the sole mandatory respondent, did not make a bona fide sale during the review period. It also determined that EBI and COM40 had no reviewable suspended entries. Without a qualifying sale or suspended entries, Commerce had no transactions on which to calculate assessment rates.

Will rescission generate an antidumping duty refund?

Generally, not by itself. If the review is rescinded as proposed, covered entries are expected to be assessed at the cash deposit rate required at entry. A refund would typically arise only if the final assessed amount were lower than the deposited amount or another valid adjustment applied.

Does rescission terminate the antidumping duty order?

No. Rescission of an administrative review does not terminate the underlying antidumping duty order on mattresses from Poland. Future entries generally remain subject to applicable cash deposit requirements unless Commerce changes or revokes the rate or order through a separate proceeding.

Can mattress importers claim AD duties through drawback?

No. Antidumping and countervailing duties are not eligible for drawback under 19 U.S.C. 1677h. Ordinary customs duties paid on the same entries may still qualify if the merchandise is exported, destroyed, or used in qualifying exported production and all other drawback requirements are met.

How Stable Software Can Help

Keep Drawback Calculations Separate and Controlled

The proposed rescission highlights why customs brokers need clear separation between ordinary customs duties and non-drawback-eligible AD/CVD amounts. DrawbackAI is flat-license duty drawback software that U.S. customs brokers can white-label for importer clients while filing claims under their own filer code.

Stable Software charges a flat software license and never takes a percentage of the importer’s refund. For brokers managing entries that contain both ordinary duties and antidumping deposits, a structured drawback workflow can help keep claim calculations focused on potentially eligible amounts. Brokers evaluating how to expand or standardize their drawback services can explore the platform and determine whether it fits their operating model.

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