The short version
- Final determinations published 21 July 2026: Vietnam AD 90.12% (cash deposit 84.95%) and CVD 47.68% for most exporters; China 187.27% AD and 88.96% CVD.
- They are final determinations, not orders: as of 30 September 2026 no antidumping or countervailing duty order on this plywood had been published.
- Since 2023, hardwood plywood completed in Vietnam from Chinese face veneer, back veneer or core is treated as circumventing the China plywood orders.
- Kitchen cabinets from Vietnam pay the uncapped Section 232 duty: 25% today, 50% from 1 January 2027.
- The 40% transshipment duty announced in 2025 rested on IEEPA, which the Supreme Court held does not authorize tariffs. Senda found no instrument that revives it.
The 2026 plywood determinations
| Origin | AD margin | AD cash deposit | CVD rate |
|---|---|---|---|
| Vietnam (separate rate, all others) | 90.12% | 84.95% | 47.68% |
| China (China-wide entity) | 187.27% | 185.96% | 88.96% |
| Indonesia (all others) | 18.10% | 18.06% | 40.87% |
Add Vietnam's AD margin and CVD rate and the total is 137.80%, which is where the "about 138%" figure comes from. Individually investigated exporters have their own rates, and the AD cash deposit differs from the margin, so check the rate for your exporter in the determination itself. The US International Trade Commission's affirmative final injury determinations were published on 9 September 2026.
Sources: FR Doc. 2026-14614; FR Doc. 2026-14613; FR Doc. 2026-14610; FR Doc. 2026-14611; FR Doc. 2026-14612; FR Doc. 2026-14609; 91 FR 57383 (FR Doc. 2026-18367)
When Vietnamese plywood counts as Chinese
Hardwood plywood from China has been under antidumping and countervailing duty orders since January 2018 (cases A-570-051 and C-570-052). In July 2023 Commerce determined that hardwood plywood completed in Vietnam using face veneer, back veneer or core made in China is circumventing those orders. Plywood like that is treated as Chinese plywood for these duties, whatever its certificate of origin says.
So the question for a Vietnamese panel is not only where it was pressed but where its veneers and core were made. The paperwork that answers it is the mill's purchase and production records for those inputs.
Sources: FR Doc. 2023-15431; 83 FR 504 (A-570-051); 83 FR 513 (C-570-052)
Cabinets: evasion cases and the Section 232 duty
Wooden cabinets and vanities from China are under antidumping and countervailing duty orders (A-570-106 and C-570-107). Under the Enforce and Protect Act (EAPA), CBP has found importers bringing in Chinese cabinets that were transshipped through third countries:
| Case | Transshipped through | Determination |
|---|---|---|
| 7553 (consolidated) | Malaysia | 16 September 2021 |
| 7603 | Vietnam | 27 January 2022 |
| 7583 | Malaysia | 31 January 2022 |
| 7607 | Malaysia | 23 February 2022 |
| 8137 | Taiwan | 30 October 2025 |
Genuinely Vietnamese cabinets still pay the Section 232 duty on wooden kitchen cabinets and vanities. Vietnam is not one of the capped origins, so it pays 25% today and 50% from 1 January 2027. The cabinet tariff table sets out every origin.
Sources: EAPA Case 7553; EAPA Case 7583; EAPA Case 7603; EAPA Case 7607; EAPA Case 8137; 90 FR 48127 (Proclamation 10976), Annex; 91 FR 1039 (Proclamation 11000)
The 2026 Section 301 action
Since 24 July 2026, goods of Vietnam pay an additional 12.5% under the Section 301 action (heading 9903.05.84), on top of the tariff rate. Goods that pay a Section 232 duty on wood products are exempt from it, so a Vietnamese cabinet pays the Section 232 duty and not the 12.5% as well.
Sources: 91 FR 47318 (FR Doc. 2026-15181); HTSUS 9903.05.84; HTSUS 9903.05.71; U.S. note 52, subchapter III, chapter 99
The 40% transshipment duty is not current law
Executive Order 14326 (31 July 2025) set an additional 40% duty on goods CBP found had been transshipped to evade its reciprocal duties, and was widely reported as a Vietnam transshipment tariff. Its authority was the International Emergency Economic Powers Act. On 20 February 2026 the Supreme Court held in Learning Resources v. Trump that the Act does not authorize tariffs.
Senda found no later instrument, including the July 2026 Section 301 notice, that revives a transshipment penalty for Vietnam. Evasion is still enforced through EAPA cases and circumvention determinations like the ones above.
Sources: Executive Order 14326, section 3(a); 607 U.S. ___ (2026); 91 FR 47318 (FR Doc. 2026-15181); HTSUS 9903.05.84
The paperwork to keep for each shipment
- Commercial invoice naming the manufacturer, not only the trading company, with its address.
- Packing list that matches the invoice line by line.
- Bill of lading showing the port of loading and the vessel.
- Certificate of origin from the exporter.
- Input records for plywood: purchase invoices for the face veneer, back veneer and core, naming the mill and the country each was made in.
- Production records from the factory: where the panels or cabinet parts were made and where they were assembled.
This is a list of records worth keeping, not a statement of what CBP or Commerce requires. Your broker and trade counsel decide what a given entry needs.
Where Senda fits
Senda keeps each order and shipment with its documents in one record, and reads the documents you upload into fields, each traced to the page and box it came from. When your broker or counsel asks where a panel's veneer came from, the invoice, the certificate and the mill's records are on the same shipment. Senda does not decide a product's origin: your broker and counsel do.