2025 Impact Analysis: Anti-Dumping Duties & Tariffs on Chinese EMD (EU, USA & Global)

Affected by the new EU anti-dumping duties? Contact our consultants to get the latest price and shipping solutions!

Tariff is a key factor to consider when you are importing manganese dioxide from China, it is important to figure out the tariff policies before you make a purchase, While tariffs affect Electrolytic Manganese Dioxide (EMD), our Manganese Carbonate (MnCO3) supply remains stable and cost-effective。

let us dive into the details.

Manganese dioxide (MnO₂) — especially electrolytic manganese dioxide (EMD) — is an important industrial chemical. It is used in batteries (alkaline and lithium primary/secondary), ceramics, glass, and some metal processes. Because EMD is a small but critical raw material for battery makers, changes in tariffs or anti-dumping measures can quickly raise costs for battery makers and other industries. That is why import rules matter to buyers, traders, and producers.

The total tariff cost for U.S. importers is a combination of several layered tariffs.

Examples to Understand the Cost Impact

Let’s assume a U.S. company imports $100,000 worth of electrolytic manganese dioxide from China.

1. Calculate the cumulative ad valorem tariffs:
   The base value is $100,000.

   • MFN Duty: $100,000 × 5.5% = $5,500

   • Section 301 Tariff: $100,000 × 25% = $25,000

   • “Reciprocal” Tariff: $100,000 × 10% = $10,000

   • Fentanyl Tariff: $100,000 × 20% = $20,000
     Subtotal of ad valorem tariffs: $5,500 + $25,000 + $10,000 + $20,000 = $60,500

2. Antidumping Duty (Potential Additional Cost):
   The above tariffs are applied to the value of the goods. An antidumping duty is an additional fee calculated based on a margin determined by the DOC. This margin varies by Chinese exporter based on their specific dumping calculations.

   • If the assigned AD margin for the supplying Chinese manufacturer is, for example, 15%, then:
     AD Duty: $100,000 × 15% = $15,000

3. Total Estimated Duty Payable:

   • Without AD Duty: $60,500

   • With a 15% AD Duty: $60,500 + $15,000 = $75,500

Therefore, the total cost of the goods for customs purposes could rise from $100,000 to between $160,500 and potentially over $175,500, before other costs like freight, insurance, and harbor maintenance fees.

⚠️ Important Considerations for Importers

• Antidumping Duty Review: The U.S. Department of Commerce is conducting a sunset review. The outcome will determine if the existing antidumping order remains in place for another five years. Importers are liable for any final AD duties assessed during this period.

• Precise HTS Classification: Confirm your product’s exact HTS code. For example, batteries containing manganese dioxide might fall under HTS 8506.90.1000, which has a different MFN rate (8%) but is likely subject to the same additional tariffs.

• Consult a Customs Expert: International trade law is complex. Always consult with a licensed customs broker or international trade attorney before shipping to get the most accurate assessment of duties and ensure compliance. They can provide guidance on potential duty mitigation strategies (like first sale for export) and ensure correct classification.

Primary Official Sources

1. U.S. International Trade Commission (USITC) Harmonized Tariff Schedule (HTS): The definitive source for MFN base duty rates. https://hts.usitc.gov/

2. U.S. Trade Representative (USTR): Manages Section 301 tariffs and other trade remedy actions. https://ustr.gov/

3. U.S. Department of Commerce (DOC), International Trade Administration (ITA): Administers antidumping and countervailing duty investigations. The ongoing sunset review notice was published in the Federal Register. https://www.trade.gov/

4. U.S. Customs and Border Protection (CBP): The agency that ultimately collects these tariffs at the port of entry. https://www.cbp.gov/

The U.S. tariff policy on Chinese goods, including critical minerals like manganese dioxide, remains complex and subject to change. Staying informed through the official sources listed above and seeking professional advice is crucial for any importer.

The definitive anti-dumping duties (ADDs) announced in March 2024 are currently in effect. These are applied in addition to the standard EU Most Favored Nation (MFN) duty.

Examples to Understand the Cost Impact

The anti-dumping duty is the primary cost adder. Let’s assume a European company imports electrolytic manganese dioxide with a customs value (cost + insurance + freight) of €100,000 from different Chinese producers.

• Example 1: Importer sourcing from a company with a 0% ADD rate
  If the exporter is, for instance, Guangxi Guiliu New Materials Co., Ltd. or Guangxia Xiatian Manganese Mine Co., Ltd., which were assigned a 0% duty rate.

  • MFN Duty: €100,000 × 0% = €0

  • Anti-Dumping Duty: €100,000 × 0% = €0

  • Total Duty Payable: €0
    The importer would pay no tariffs beyond standard VAT (which applies to the value of the goods plus duties, and varies by EU member state).

• Example 2: Importer sourcing from a company with an 8.6% ADD rate
  If the exporter is Xiangtan Electrochemical Scientific & Technology Co., Ltd., which was assigned an 8.6% duty rate.

  • MFN Duty: €100,000 × 0% = €0

  • Anti-Dumping Duty: €100,000 × 8.6% = €8,600

  • Total Duty Payable: €8,600

• Example 3: Importer sourcing from a company with a 35.0% ADD rate
  If the exporter is a non-cooperating or other company not explicitly listed with a lower rate, it would be subject to the residual duty of 35.0%.

  • MFN Duty: €100,000 × 0% = €0

  • Anti-Dumping Duty: €100,000 × 35.0% = €35,000

  • Total Duty Payable: €35,000

Therefore, the total customs cost for the importer can vary significantly from €0 to €35,000 on a €100,000 shipment, depending entirely on the Chinese supplier’s specific anti-dumping duty rate.

⚠️ Important Considerations for Importers

• Product Scope: The measures apply specifically to electrolytic manganese dioxides which have not been thermally treated after electrolysis, classified under CN code ex 2820 10 00 (TARIC code 2820 10 00 10).

• Exporter-Specific Rates: The anti-duty rates are specific to the exporting Chinese company. It is crucial for EU importers to correctly declare the correct exporter name and TARIC code on customs declarations and to obtain assurances from their suppliers about the applicable rate

• Validity: The definitive anti-dumping duties are effective from March 15, 2024, and will typically remain in force for five years, unless subject to an early review

• VAT: Remember that Value-Added Tax (VAT) of the destination EU member state will be applied to the sum of the customs value + any duties paid upon importation.

Primary Official Sources & References

1. European Commission’s Directorate-General for Trade: The definitive ruling was published in the Official Journal of the European Union. The initial announcement and summary can be found via member state notifications or trade news outlets citing the official release

   • Source: Finance iFeng (Citing official EU announcement)

2. China Council for the Promotion of International Trade (CCPIT) Nanjing Sub-council: Republished the official notice from the Chinese perspective, confirming the effective date and product scope

   • Source: CCPIT Nanjing

3. EU TARIC Database: The integrated Tariff of the European Union (TARIC) is the definitive source for up-to-the-minute combined nomenclature codes and applicable duty rates, including anti-dumping measures. You can search for TARIC code 2820 10 00 10 to see the current measures.

   • Source: TARIC Consultation

For the most precise and current calculation for your specific imports, it is always recommended to consult with a licensed customs broker or international trade attorney who can access the TARIC database directly and provide guidance based on your supplier information.

Detailed Breakdown by Country

1. Colombia: Definitive Anti-Dumping Measure on Manganese Sulfate

Colombia has implemented a definitive anti-dumping measure on Manganese Sulfate from China

• Mechanism: A minimum import price (MIP) of 0.81 USD per kilogram (FOB, net weight) is set.

• Duty Calculation: If the declared FOB import price is below this MIP, an anti-dumping duty equivalent to the difference between the MIP (0.81 USD/kg) and the declared import price is levied. No duty is paid if the import price is at or above the MIP.

• Product Scope: This applies to hydrous manganese sulfate and manganese sulfate in solution under HS code 2833.29.90.00, excluding analytical reagent grade sulfate for lab use

• Effective Period: This measure took effect from the date of its publication in Colombia’s Official Gazette (December 27, 2024) and is set to remain in force for five years, with a mid-term review after three years

Example for Colombia:
An importer declares a shipment of Chinese manganese sulfate at a price of $0.70/kg FOB.

• The applicable MIP is $0.81/kg.

• The anti-dumping duty payable would be: $0.81/kg – $0.70/kg = $0.11 per kilogram.

• For a 10,000 kg shipment, the total anti-dumping duty would be 10,000 kg * $0.11/kg = $1,100.

This cost is in addition to any standard customs duties and taxes (like VAT).

2. Brazil: General Tariff Context and Anti-Dumping Trends

While the search results did not find a specific, recent anti-dumping measure targeting manganese dioxide from China in Brazil as of September 2025, Brazil’s general tariff environment is relevant

• Brazil employs a range of import tariffs, typically between 0% and 35%

• The country actively uses anti-dumping duties on various products from China and other countries. These duties are not uniform; they are specific to the product and the exporting company, often resulting in a specific dollar amount per unit (e.g., per ton or per item) or an ad-valorem rate

• Importance of Verification: It is crucial to verify the current tariff status for manganese dioxide (HS Code 2820.10.00) directly with Brazilian customs authorities or a local import agent, as policies can change rapidly.

3. Argentina: General Tariff Context

Similar to Brazil, the search results did not identify a specific tariff measure targeting manganese dioxide from China in Argentina. However, general policy trends indicate

• Argentina has been undergoing tariff reductions on various goods, including inputs for industrial production and consumer items

• Always Verify: To determine the exact applicable import duties (Most Favored Nation rate) and check for any potential trade defense measures (anti-dumping, countervailing) for manganese dioxide, consulting with a local customs expert or Argentina’s official trade authorities is essential.

⚠️ Important Notes for Importers & Exporters

• Product Specificity: Note that Colombia’s measure specifically targets manganese sulfate (HS Code 2833.29.90.00), not manganese dioxide (HS Code 2820.10.00). However, it clearly indicates the regulatory attention on manganese-based chemicals from China in the region.

• Dynamic Policies: Trade defense policies (anti-dumping, countervailing duties) and general tariff rates are subject to change. Countries can launch new investigations or reviews at any time.

• Verification is Key: The information provided here is a snapshot. Always confirm the exact HS code, applicable Most Favored Nation (MFN) tariff, and the presence (or absence) of any additional duties through:

  • Official government gazettes and customs websites of the target country.

  • Direct consultation with a licensed customs broker or international trade lawyer located in the importing country.

  • Legal databases specializing in international trade law.

Primary Official Sources

• Colombia: Ministerio de Comercio, Industria y Turismo (MinCIT) – https://www.mincit.gov.co/ 4

• Brazil: Ministério da Economia / Secretaria Especial de Comércio Exterior e Assuntos Internacionais (SECINT) – http://www.gov.br/economia/

• Argentina: Ministerio de Economía / Administración Federal de Ingresos Públicos (AFIP) – http://www.afip.gob.ar/

For the most accurate and current assessment for your business, consulting with a local expert in the target market is highly recommended.

Current Tariff Structure for Manganese Dioxide

Detailed Breakdown & Examples

1. Canada

Canada’s import costs are primarily determined by its provincial sales tax system applied after duty. The general process for calculating import costs uses the CIF value (Cost, Insurance, and Freight) as the base 3.

Example Calculation for Canada (Ontario):
Assume a shipment of Chinese manganese dioxide has a CIF value of 10,000 CAD.

• Import Duty: The specific Most Favored Nation (MFN) duty rate for HS code 2820.10.00 was not explicitly found in the search results. For illustration, we will assume a rate of 3%, which is common for many basic chemicals. Always verify the exact rate with a customs broker.

  • Duty = CIF Value × Duty Rate = 10,000 CAD × 3% = 300 CAD

• Calculate HST Base (CIF + Duty): 10,000 CAD + 300 CAD = 10,300 CAD

• HST (13% in Ontario): 10,300 CAD × 13% = 1,339 CAD

• Total Tax & Duty Payable: 300 CAD + 1,339 CAD = 1,639 CAD

• Total Landed Cost (for tax purposes): 10,000 CAD + 1,639 CAD = 11,639 CAD

Important Notes for Canada:

• Provincial Tax Variations: The total sales tax varies significantly by province. For example, in Alberta (GST only), the total tax would be 5% on the (CIF + Duty) amount, while in Quebec (GST + QST), it could be nearly 15% 13.

• Low-Value Shipment Relief: Goods with a FOB value under 20 CAD are generally exempt from duty and taxes 13.

• Official Source: The Canadian Border Services Agency (CBSA) administers tariffs. Always consult the latest CBSA tariff documentation for the exact MFN rate for HS code 2820.10.00.

2. Mexico

Mexico’s tariff environment for Chinese goods is currently dynamic. The most concrete recent measure is a 33.5% tariff on low-value parcels, which directly affects e-commerce and small shipments 10. Furthermore, a broader proposal to raise tariffs on various Chinese goods, potentially up to 50% in some categories, was announced in early September 2025 and is intended to be included in the 2026 budget proposal, pending legislative approval 26.

Example Calculation for Mexico (Low-Value Parcel):
Assume an e-commerce shipment of manganese dioxide has a declared value of $500 USD.

• Import Duty (33.5% for parcels <$2500 USD): $500 USD × 33.5% = $167.50 USD

• VAT (IVA) Base (Value + Duty): $500 USD + $167.50 USD = $667.50 USD

• VAT (IVA) (16%): $667.50 USD × 16% = $106.80 USD

• Total Tax & Duty Payable: $167.50 USD + $106.80 USD = $274.30 USD

• Total Landed Cost: $500 USD + $274.30 USD = $774.30 USD

Important Notes for Mexico:

• Policy Target & Status: The 33.5% duty is specifically for parcels valued under $2,500 USD and is in effect 10. The wider proposed tariffs on specific industrial goods like automobiles and textiles are not yet law as of September 11, 2025, and are part of a political and budgetary process 26.

• USMCA Advantage: Goods originating from the US and Canada under the USMCA agreement face significantly lower duties on similar low-value parcels (e.g., 0% under $50 USD, 17-19% above that), highlighting the targeted nature of the new Mexican policy 10.

• Official Source: The decree for the 33.5% parcel tariff was published in Mexico’s Official Gazette of the Federation (DOF). The proposal for broader tariffs was announced by the President and is subject to legislative process 210.

⚠️ Important Considerations for Importers

• Verify the Exact HS Code: Always confirm the precise HS code with your customs broker. While 2820.10.00 is standard for manganese dioxide, other forms or products containing it might fall under different codes.

• Dynamic Policies in Mexico: The situation in Mexico is fluid. The proposed broader tariffs must be verified closer to any shipment date, as they may change or not be implemented as announced.

• Origin Certification: In Canada, leveraging free trade agreements (other than USMCA for China) requires a valid Certificate of Origin.

• Professional Guidance is Key: Given the complexity and potential changes, especially in Mexico, consulting with a licensed customs broker or international trade attorney in the target country is highly recommended for the most accurate and current assessment.

Primary Official Sources

• Canada: Canada Border Services Agency (CBSA) – https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html

• Mexico (Parcel Tariff): Official Gazette of the Federation (DOF) – https://www.dof.gob.mx/ (Search for “Decreto por el que se modifican los diversos artículos de la Ley de los Impuestos Generales de Importación y Exportación”)

• Mexico (Broader Proposal): Mexican Ministry of Economy & Congress – https://www.gob.mx/se | https://www.congresodelaunion.gob.mx/

Most Middle Eastern countries, particularly members of the Gulf Cooperation Council (GCC), typically apply a 5% Most Favored Nation (MFN) import duty on manganese dioxide. However, it is crucial to note that several countries have free trade agreements (FTAs) with China or other trading blocs, which can reduce this rate to 0%.

The table below summarizes the typical tariff and tax treatment for manganese dioxide imports in select Middle Eastern countries:

Note: The 5% MFN rate is standard for many of these countries for HS Code 2820.10.00. Value-Added Tax (VAT) is a significant component of the import cost and is calculated on the CIF value plus any customs duty.

Examples to Understand the Cost Impact

Scenario 1: Importing $10,000 CIF value of Manganese Dioxide into Saudi Arabia.

• Import Duty (MFN 5%): $10,000 × 5% = $500

• VATable Amount (CIF + Duty): $10,000 + $500 = $10,500

• VAT (15%): $10,500 × 15% = $1,575

• Total Tax & Duty Payable: $500 + $1,575 = $2,075

• Total Landed Cost (for tax purposes): $10,000 + $2,075 = $12,075

Scenario 2: Importing $10,000 CIF value of Manganese Dioxide into the UAE.

• Import Duty (MFN 5%): $10,000 × 5% = $500

• VATable Amount (CIF + Duty): $10,000 + $500 = $10,500

• VAT (5%): $10,500 × 5% = $525

• Total Tax & Duty Payable: $500 + $525 = $1,025

• Total Landed Cost (for tax purposes): $10,000 + $1,025 = $11,025

These examples highlight that while the import duty might be modest, the VAT significantly impacts the total cost of importation, and this VAT rate varies considerably across the region.

⚠️ Important Considerations for Importers

1. Preferential Trade Agreements: Some countries in the region might have bilateral agreements or be part of broader trade blocs that offer preferential (reduced or 0%) tariff rates for goods originating from China. It is essential to check the specific agreement between China and the target country and ensure compliance with rules of origin (often requiring a Certificate of Origin) to benefit from these rates.

2. Product Classification: Always confirm the exact HS code with your local customs broker. While 2820.10.00 is standard for manganese dioxide, other related products (e.g., batteries containing it) fall under different codes[suffix:9][suffix:10] and face different duty structures.

3. Dynamic Policies: Tax and tariff policies can change. Economic diversification efforts in GCC states (like Saudi Vision 2030) can sometimes lead to adjustments in fiscal policy to protect or encourage local industries8.

4. Local Agent Requirements: Many Middle Eastern countries require importers to have a local sponsoring agent or distributor to facilitate customs clearance and regulatory compliance.

How to Find the Most Accurate and Updated Information

For the most precise and current calculation, consulting with a local customs broker or tax advisor in the target country is highly recommended. They can provide the most up-to-date duty rates and ensure compliant import procedures.

Here are official and reliable sources to check for updates:

• Gulf Cooperation Council (GCC): While not always publicly detailed, the GCC’s Common Customs Law forms the basis for tariffs. Check national portals for implementation.

• National Customs Authorities:

  • Saudi Arabia: Zakat, Tax and Customs Authority (ZATCA) – https://zatca.gov.sa/

  • United Arab Emirates: Federal Customs Authority (FCA) – https://fca.gov.ae/

  • Kuwait: Kuwait Customs – https://www.customs.gov.kw/

• International Trade Centre (ITC) Market Access Map: A reliable tool for checking tariff schedules across markets – https://www.macmap.org/

Given the general lack of recent, publicly available, and specific tariff changes for manganese dioxide in the Middle East according to the search results, verifying directly with in-country experts is the safest approach.

Note: The information for many African countries beyond South Africa is not explicitly detailed in the available sources. Tariffs can vary significantly across the continent, and many nations are members of the African Continental Free Trade Area (AfCFTA), which aims to reduce tariffs among members but may not directly affect imports from China.

Detailed Breakdown by Country/Region

1. India

India imposes a Most Favored Nation (MFN) Basic Customs Duty of 10% on imports of manganese dioxide (HS Code 2820.10.00) from China. Additionally, the Integrated Goods and Services Tax (IGST) at a rate of 18% is applied to the aggregate value of the goods, which includes the Cost, Insurance, and Freight (CIF) value plus the Basic Customs Duty.

Example Calculation for India:
Assume a shipment of Chinese manganese dioxide has a CIF value of $10,000.

• Basic Customs Duty (10%): $10,000 × 10% = $1,000

• Value for IGST Calculation: CIF Value + Duty = $10,000 + $1,000 = $11,000

• IGST (18%): $11,000 × 18% = $1,980

• Total Tax & Duty Payable: $1,000 + $1,980 = $2,980

• Total Landed Cost (for tax purposes): $10,000 + $2,980 = $12,980

2. South Africa

South Africa’s tariff regime for manganese dioxide (HS Code 2820.10.00) involves a MFN import duty that can range from 0% to 45%, with an average rate of around 18.74%. Furthermore, a Value-Added Tax (VAT) of 15% is levied on the sum of the FOB value, any applicable customs duty, and an additional 10% of the FOB value (often representing an estimate for insurance, freight, and other costs to bring the goods to the South African port of entry). Importantly, there is no de minimis value for imports; all goods are subject to these taxes regardless of value.

Example Calculation for South Africa:
Assume a shipment has a FOB value of $10,000 and an applicable import duty rate of 10%.

• Import Duty (10%): $10,000 × 10% = $1,000

• VATable Amount: FOB + Duty + (10% of FOB) = $10,000 + $1,000 + ($10,000 × 10%) = $10,000 + $1,000 + $1,000 = $12,000

• VAT (15%): $12,000 × 15% = $1,800

• Total Tax & Duty Payable: $1,000 + $1,800 = $2,800

• Total Landed Cost (for tax purposes): $10,000 + $2,800 = $12,800

3. Other African Nations

Comprehensive, country-specific tariff data for all African nations was not found in the available search results. However, some general trends and important considerations are noted:

• African Continental Free Trade Area (AfCFTA): Many African countries are members of the AfCFTA, which primarily focuses on reducing tariffs and boosting intra-African trade. Its impact on external imports from China varies.

• Dynamic Policies: Tariff policies, trade agreements, and potential anti-dumping measures can change frequently across different African jurisdictions.

• China’s Tariff Concessions: It’s worth noting that China has announced a policy of 0% tariff on 100% of tariff lines for 53 African countries with diplomatic relations. This policy primarily benefits African exporters to China and may not directly reciprocate to reduce tariffs on Chinese manganese dioxide imports into those African countries.

⚠️ Important Considerations for Importers

1. Precise Product Classification: Always confirm the exact HS code with your customs broker. While 2820.10.00 is standard for manganese dioxide, other related products (e.g., batteries containing it) fall under different codes and face different duty structures.

2. Trade Agreements: Check if there are any specific bilateral or multilateral trade agreements between China and the target African country that could alter the applicable MFN duty rate. The availability of preferential rates often requires a valid Certificate of Origin.

3. Local Representation and Expertise: Navigating the import regulations in many African countries can be complex. Engaging a licensed local customs broker or freight forwarder in the destination country is highly recommended to ensure compliance, accurate cost calculation, and smooth clearance. They can provide the most up-to-date information on duties, taxes, and any potential regulatory changes.

4. Potential for Other Taxes: Be aware that beyond import duty and VAT, some countries might levy other fees, such as excise duties, administrative fees, or anti-dumping/safeguard duties if applicable.

How to Find the Most Accurate and Updated Information

For the most precise and current calculation, especially for African countries other than South Africa, consulting with a local customs broker or tax advisor in the target country is essential. They can provide the most up-to-date duty rates and ensure compliant import procedures.

Here are official and reliable sources to check for updates:

• India: Central Board of Indirect Taxes and Customs (CBIC) – https://www.cbic.gov.in/

• South Africa: South African Revenue Service (SARS) – https://www.sars.gov.za/

• African Trade Policy: African Union – https://au.int/en/ti/cfta/about

Disclaimer: The information provided here is based on available sources as of September 2025. Tariff policies are subject to change, and actual rates may vary based on specific product characteristics, origin criteria, and the latest government regulations. Always verify with professional, in-country experts before shipping.

According to the latest policies as of early September 2025, Japan maintains significant anti-dumping duties (ADDs) on imports of Electrolytic Manganese Dioxide (EMD) from China. Here’s a detailed breakdown of the current tariff structure, its source, and an example to illustrate the cost impact.

Current Tariff Structure for Chinese EMD in Japan

Primary Official Source:
The definitive decision to extend the anti-dumping duties was published by Japan’s Ministry of Finance in Announcement No. 55 on March 1, 2024, following a sunset review investigation. This concluded that revoking the duties would likely lead to the continuation or recurrence of injury to the domestic Japanese industry.

Key Points:

• Product Scope: The measures apply specifically to electrolytic manganese dioxide , which is primarily used in battery manufacturing (e.g., lithium-ion batteries).

• Historical Context: These duties were first imposed in 2008. This recent decision marks the third sunset review, extending the measures for another five years.

• Country Specificity: While initially applied to imports from China, South Africa, Australia, and Spain, the current measures specifically target Chinese imports.

Example to Understand the Cost Impact

Let’s assume a Japanese company imports EMD from a Chinese producer that is subject to the general anti-dumping duty rate of 46.5%. The shipment has a CIF (Cost, Insurance, and Freight) value of 1,000,000 JPY.

Calculation of Import Costs:

1. Assessable Value for Duty: 1,000,000 JPY (CIF value)

2. Calculate Anti-Dumping Duty (ADD):

   • ADD = CIF Value × ADD Rate

   • ADD = 1,000,000 JPY × 46.5% = 465,000 JPY

3. Calculate Customs Duty (Assuming a hypothetical MFN rate of 3% for illustration; the actual base MFN rate should be verified)

   • Customs Duty = CIF Value × MFN Rate

   • Customs Duty = 1,000,000 JPY × 3% = 30,000 JPY

4. Calculate Consumption Tax (CT) Base:

   • CT Base = CIF Value + Customs Duty + ADD

   • CT Base = 1,000,000 JPY + 30,000 JPY + 465,000 JPY = 1,495,000 JPY

5. Calculate Consumption Tax (CT):

   • CT = CT Base × Consumption Tax Rate

   • CT = 1,495,000 JPY × 10% = 149,500 JPY

6. Total Total Liabilities Payable at Import:

   • = Customs Duty + ADD + CT

   • = 30,000 JPY + 465,000 JPY + 149,500 JPY = 644,500 JPY

7. Total Landed Cost (for tax purposes):

   • = CIF Value + Total Taxes & Duties

   • = 1,000,000 JPY + 644,500 JPY = 1,644,500 JPY

This example shows that the anti-dumping duty significantly increases the total cost of importing Chinese EMD into Japan, nearly doubling the tax-inclusive cost of the goods in this scenario.

⚠️ Important Considerations for Importers

• Exporter-Specific Rates: The ADD rate of 34.3% is applicable to specific, named Chinese producers. The higher 46.5% rate applies to all other Chinese exporters. It is crucial to confirm the exact rate applicable to your supplier.

• Verification is Key: The Most Favored Nation (MFN) base duty rate for EMD (HS 2820.10) in Japan was not explicitly stated in the found sources. While it is common for many basic chemicals to have low or zero MFN rates in many countries, you must verify the current exact MFN rate with Japanese customs authorities or a licensed customs broker.

• Five-Year Validity: These anti-dumping duties are confirmed to be in effect until February 25, 2029, unless revoked earlier following another review.

For the most precise and current calculation for your specific imports, consulting with a licensed Japanese customs broker or international trade attorney is highly recommended. They can provide the exact MFN rate and ensure compliant import procedures. You can monitor for updates on the official Japanese Ministry of Economy, Trade and Industry (METI) website.

• Product scope and exact definition matter.

  • Anti-dumping orders often define the subject goods precisely (for example: “electrolytic manganese dioxide, not heat-treated after electrolytic process” or similar technical filters). If your product falls outside that legal scope, it may not be subject to the duty. Always read the scope text in the official order/regulation. EUR-Lex+1

• HS / HTS / TARIC codes determine treatment and ease identification.

  • Governments use tariff codes (HTSUS, TARIC, etc.) to identify goods. Sometimes an HTS code is only for “convenience” and the legal scope controls. But classification is the first practical screening step. ACCESS+1

• Company-specific vs. all-others rates.

  • Exporters who cooperate in investigations usually get measured margins that may be lower than the China-wide/all-others rate. If you source from a cooperative exporter with a low rate (and can document it), you may face a much lower duty. Check whether your supplier appears in the lists of cooperating companies in the official regulation. EUR-Lex

• Multiple duties can stack.

  • Antidumping duties, countervailing duties (if any), and Section 301 or other ad-hoc tariffs can apply at the same time. Always calculate total duty exposure, not just one measure. ACCESS+1

• Administrative steps can reduce exposure.

  • Possibilities include: requesting an exclusion, applying for company-specific review, challenging scope at import classification, or using bonded/FTZ/industrial processing procedures where allowed. But each option has legal and practical limits.

Below are the principal official sources referenced in this article. Each is an authority you can open and read for exact legal language or updates:

• United States (Commerce / Federal Register): Final results and orders for EMD from China (example Commerce FRN PDF showing 149.92% China-wide margin). ACCESS+1

• USTR / Section 301 lists: Lists of HTS codes subject to Section 301 China duties; USTR explains scope and process for exclusions. United States Trade Representative+1

• European Union (EUR-Lex): Commission Implementing Regulation (EU) 2024/844 — definitive anti-dumping duty on electrolytic manganese dioxide from China (text and annexes with company rates). EUR-Lex+1

• Japan (METI): METI press releases and Cabinet Orders extending the taxable period and listing duty rates (e.g., METI notices referencing 34.3%–46.5%). 日本经济产业省+1

• USITC / Federal Register five-year review notices: Notices instituting five-year or sunset reviews are published in the Federal Register; USITC posts adequacy determinations and related documents. Federal Register+1

• Local industry protection: Anti-dumping measures are often initiated by domestic producers who claim imported goods are sold at unfairly low prices and cause injury to local industry. Governments then investigate and, if the claim is supported, impose duties. The high margins for EMD in some orders reflect investigations that found high dumping margins in past proceedings. ACCESS+1

• Supply chain security and green industry: EMD is used in battery supply chains. As countries push to secure battery raw materials domestically for energy security or green industrial policy, trade remedies and industrial policies tend to increase the cost of cross-border sourcing. This increases interest in local production or near-sourcing.

• Periodic reviews: Anti-dumping duties are not always permanent; governments run reviews (sunset/five-year) and may remove, reduce, or keep duties. For EMD the US and EU procedures show that these measures are monitored and reviewed. Federal Register+1

• Confirm classification and product scope. Check whether your exact product description matches the legal scope of the order. Ask lawyers or customs brokers to verify HTS/TARIC/HS codes and the scope text. ACCESS+1

• Ask your supplier for documentary proof. If the supplier has a company-specific rate or has sought exclusions, ask for paperwork (e.g., company name as listed in the EU implementing regulation or Commerce documents).

• Calculate full landed cost. Include anti-dumping duty, any ad-hoc tariffs (Section 301), regular customs duty, freight, insurance, and local taxes (VAT/GST). Use the worked examples above to see how quickly costs can rise.

• Consider alternative sourcing. If duties make imports from China uneconomic, consider suppliers in other countries (India, South Africa, local producers). Each alternative has tradeoffs (quality, lead time, price). The EU and US measures may create opportunities for non-Chinese producers.

• Work with customs/broker and trade counsel. Anti-dumping and tariff law is technical. Early engagement with a customs broker and trade lawyer helps avoid misclassification and missed mitigation opportunities.

• Monitor sunset/five-year reviews. Measures can be lifted or changed in reviews. If your business depends on the tariff status, track Federal Register notices (US), EUR-Lex (EU), and METI notices (Japan) for review announcements. Federal Register+2EUR-Lex+2

Q: Are all manganese dioxide imports from China taxed the same?
A: No. Duties depend on the country, the exact product definition (EMD vs other forms), and whether the exporter cooperated. Some orders apply to specific types of EMD. EUR-Lex+1

Q: Can a buyer get an exclusion from antidumping duties?
A: Sometimes. Governments occasionally allow exclusions or apply company-specific rates. Exclusion processes and reviews vary by jurisdiction and are rarely automatic — they require formal petitions or applications. United States Trade Representative

Q: Do duties change often?
A: They change on a timetable (reviews, expiry, new investigations) and in response to political or economic shifts. Watch Federal Register, EUR-Lex, and national trade ministry sites for updates. Federal Register+1

Related Products 

manganese sand 

Related Posts