Thailand Tire Antidumping Review: Preliminary 1.14% Rate

The Thailand tire antidumping review has produced a preliminary 1.14% margin for one examined producer and five non-examined companies. Importers should not treat that result as an immediate deposit-rate change. Supplier mapping, entry-level duty controls, liquidation monitoring, and accurate drawback calculations remain essential until final results establish the applicable treatment. ## What the Preliminary 1.14% Margin Means The administrative review covers passenger vehicle and light truck tires from Thailand entered during the July 1, 2024 through June 30, 2025 period of review. The antidumping duty order has been in place since July 2021, and this review evaluates company-specific dumping activity for a defined historical period. Commerce calculated a preliminary weighted-average dumping margin of 1.14% for Sumitomo Rubber (Thailand) Co., Ltd., the sole examined respondent. The same 1.14% review-specific rate was preliminarily assigned to five non-examined companies: - S.R. Tyres Co., Ltd.

• Siam Rubber Co., Ltd.
• Vee Tyre & Rubber Co., Ltd.
• Yokohama Rubber Co., Ltd.
• Yokohama Tire Manufacturing (Thailand) Co., Ltd. ### Preliminary Results Do Not Change Current Deposits The 1.14% rate is not yet a new cash deposit rate. Importers must generally continue depositing antidumping duties at the rates currently associated with their exporters and producers until Commerce publishes final results and issues the corresponding instructions. This distinction matters because administrative reviews affect two related but separate obligations. Assessment rates determine the antidumping duties ultimately owed on entries from the reviewed period. Cash deposit rates apply prospectively to qualifying entries made after final results become effective. The original investigation's 17.06% all-others cash deposit rate also remains relevant for exporters or producers without a separate applicable rate. It should not be applied automatically to every Thai tire entry. The appropriate deposit treatment typically depends on the producer, exporter, combination of parties, and available case history. The preliminary schedule was extended after two tolling periods totaling 68 days. Separate five-year review and trade preference proceedings do not replace this administrative review or suspend the existing order. Importers should therefore manage each proceeding as a distinct compliance matter. ## How Partial Rescission Affects Importers Commerce rescinded the review for six producer groups after the relevant review requests were timely withdrawn. The rescinded parties are the Bridgestone group, Deestone group, General Rubber (Thailand) Co., Ltd., Maxxis International (Thailand) Co. Ltd., Otani Radial Co., Ltd. and Otani Tire Co., Ltd., and Sentury Tire (Thailand) Co., Ltd. Rescission means Commerce will not calculate new review-specific assessment rates for these companies for the 2024-2025 period. Their covered entries are generally assessed at the cash deposit rate in effect at the time of entry. Assessment instructions are expected no earlier than 35 days after publication of the preliminary action. ### Assessment Rates and Deposit Rates Serve Different Periods Importers should separate three questions when evaluating financial exposure: 1. What cash deposit rate was paid when the entry was filed?

2. Is the producer or exporter included in the completed portion of the review or the rescinded portion?
3. What assessment instructions will ultimately control liquidation? For entries associated with Sumitomo and the five non-examined companies, the final review results may establish revised assessment liability for the historical period. For entries associated with rescinded companies, the deposit rate in effect at entry will generally govern assessment, subject to the final liquidation instructions and any entry-specific complications. Importers should not assume that a low preliminary margin creates an immediate receivable or guarantees a refund. The final margin could change after comments, rebuttal arguments, verification issues, or methodological adjustments. Liquidation timing may also affect when any difference between deposited and assessed duties becomes payable or refundable. Supplier names require careful normalization. Commercial invoices, entry summaries, purchase orders, and vendor master data may use abbreviations, translated names, related-party names, or factory identifiers. Compliance teams should map both the exporter and producer because antidumping rates can depend on the precise party relationship reported at entry. ## Compliance, Filing, and Drawback Priorities A disciplined response begins with an entry-level review rather than a broad assumption about all Thai tire imports. Importers and customs brokers should identify affected entries by case number, country of origin, product scope, producer, exporter, entry date, and deposited antidumping duty amount. ### Immediate Controls for Importers and Brokers The following actions can reduce assessment and reconciliation risk: - Map every Thai PVLT tire supplier to the examined, non-examined, or rescinded lists.

• Confirm the producer and exporter reported on each entry, not merely the invoicing vendor.
• Continue using the current cash deposit rate until final results establish a new rate.
• Retain entry documents and supplier certifications supporting the reported manufacturer.
• Monitor liquidation status and future assessment instructions at the entry level.
• File the required non-reimbursement certificate before liquidation when applicable. The non-reimbursement certificate addresses whether the importer was reimbursed for antidumping duties by the foreign producer, exporter, or another party. Failure to provide the required certification can generally result in adverse duty treatment. Importers should coordinate this filing with counsel and their customs broker rather than waiting for entries to approach liquidation. Interested parties also face a compressed procedural schedule. Case briefs are due 21 days after publication, which places the expected deadline on October 30, 2026. Rebuttal briefs are due five days after case briefs and are generally limited to issues raised in those briefs. Hearing requests are due within 30 days of publication. Electronic submissions must typically be completed through ACCESS by 5:00 p.m. Eastern Time, subject to any agency adjustments. ### Keep Antidumping Duties Out of Drawback Calculations Under 19 U.S.C. 1677h, antidumping and countervailing duties are not eligible for duty drawback. Ordinary customs duties paid on the same tire entries may still qualify when the statutory requirements for exportation or destruction are satisfied. Drawback filers should therefore separate ordinary duties from antidumping deposits at the line and entry levels. Combining them can overstate a claim, create avoidable review issues, and complicate supporting calculations. Any later antidumping refund resulting from liquidation is separate from drawback eligibility and should be accounted for through the appropriate customs process. ## Frequently Asked Questions ### Does the 1.14% Preliminary Rate Apply to All Thai Tire Imports? No. The rate applies preliminarily to Sumitomo Rubber (Thailand) Co., Ltd. and the five named non-examined companies in this review. Other exporters or producers may retain company-specific rates, rates established through other proceedings, or the 17.06% all-others rate. The correct treatment depends on the producer-exporter facts for each entry. ### Should Importers Start Depositing Antidumping Duties at 1.14%? No. Preliminary administrative review results generally do not change cash deposit requirements. Importers should continue depositing at the currently applicable rate until final results are published and become effective. Customs brokers should avoid manually changing rate tables based solely on the preliminary margin. ### What Happens to Entries From the Rescinded Companies? Covered entries from the rescinded producer groups are generally assessed at the cash deposit rate in effect when the merchandise entered. Commerce is expected to issue assessment instructions no earlier than 35 days after publication. Importers should continue monitoring liquidation because entry-specific facts or legal action can affect timing. ### Can Antidumping Duties on Thai Tires Be Claimed Through Duty Drawback? No. Antidumping and countervailing duties are not eligible for drawback. However, ordinary customs duties paid on the same imported merchandise may qualify if all applicable drawback requirements are met. Claims should isolate eligible ordinary duties and exclude antidumping deposits, assessments, and related interest. ### Could the Final Antidumping Margin Differ From 1.14%? Yes. The margin is preliminary and may change after case briefs, rebuttal briefs, hearing arguments, corrections, or methodological revisions. Importers should model potential outcomes rather than booking the preliminary rate as a certain refund. Final assessment instructions, not the preliminary result alone, determine the treatment of reviewed entries. ## How Stable Software Can Help ### Strengthen Drawback Controls Without Sharing the Refund Thai tire entries can contain ordinary customs duties that may qualify for drawback alongside antidumping duties that must be excluded. Accurate classification of those amounts is critical to defensible claims. DrawbackAI is flat-license duty drawback software that U.S. customs brokers can white-label for importer clients and use to file under their own filer code. Stable Software charges a flat software license and never takes a percentage of the refund. Brokers evaluating tire-related drawback activity can use the platform as part of a controlled process for preparing claims while preserving their own client relationships and filing authority. A conversation with Stable Software can help determine whether DrawbackAI fits the broker's drawback service model.

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