Thermal Paper From Spain: Preliminary Results of Antidumping Duty Administrative Review; 2023-2024
The U.S. Department of Commerce (Commerce) preliminarily determines that Torraspapel S.A. (Torraspapel), made sales of subject merchandise at less than normal value (NV) during ...
Enforcement and Compliance, International Trade Administration, Department of Commerce.
SUMMARY:
The U.S. Department of Commerce (Commerce) preliminarily determines that Torraspapel S.A. (Torraspapel), made sales of subject merchandise at less than normal value (NV) during the period of review (POR), November 1, 2023, through October 31, 2024. Interested parties are invited to comment on these preliminary results of review.
DATES:
Applicable May 13, 2026.
FOR FURTHER INFORMATION CONTACT:
Stephanie Trejo, AD/CVD Operations, Office IV, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (202) 482-4390.
SUPPLEMENTARY INFORMATION:
Background
On December 18, 2024, based on timely requests for review, in accordance with 19 CFR 351.221(c)(1)(i), we initiated an administrative review of the antidumping duty (AD) order on thermal paper from Spain.[1]
On December 9, 2024, Commerce tolled the deadline to issue the preliminary results in this administrative review by 90 days.[2]
Due to the lapse in appropriations and Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines in administrative proceedings by 47 days.[3]
Additionally, due to a backlog of documents that were electronically filed via Enforcement and Compliance's Antidumping and Countervailing Duty Centralized Electronic Service System (ACCESS) during the Federal Government shutdown, on November 24, 2025, Commerce tolled all deadlines in administrative proceedings by an additional 21 days.[4]
On December 23, 2025, Commerce extended the deadline for issuing the preliminary results of this review to no later than May 7, 2026.[5]
For a complete description of the events that followed the initiation of this review,
see
the Preliminary Decision Memorandum.[6]
A list of the topics included in the Preliminary Decision Memorandum is attached as an appendix to this notice. The Preliminary Decision Memorandum is a public document and is on file electronically via ACCESS. ACCESS is available to registered users at
https://access.trade.gov. In addition, a complete version of the Preliminary Decision Memorandum can be accessed directly at
https://access.trade.gov/frnotices.
Scope of the Order
The merchandise covered by the
Order
is thermal paper from Spain. For a complete description of the scope of the
Order, see
the Preliminary Decision Memorandum.
Methodology
Commerce is conducting this review in accordance with section 751(a) of the Tariff Act of 1930, as amended (the Act). Export price and constructed export price are calculated in accordance with section 772 of the Act. NV is calculated in accordance with section 773 of the Act. For a full description of the methodology underlying our conclusions,
see
the Preliminary Decision Memorandum.
Preliminary Results of Review
As a result of this review, we preliminary determine the following estimated weighted-average dumping margin exists for the period November 1, 2023, through October 31, 2024:
Exporter/producer
Dumping margin
(percent)
Torraspapel S.A
7.69
Disclosure
Commerce intends to disclose its calculations and analysis performed to parties to the proceeding for these preliminary results within five days of any public announcement or, if there is no public announcement, within five days of the date of publication of this notice in the
Federal Register,
in accordance with 19 CFR 351.224(b).
Verification
As provided in section 782(i)(3) of the Act, Commerce intends to verify the information relied upon in the final results of review.
Public Comment
Case briefs or other written comments may be submitted to the Assistant Secretary for Enforcement and Compliance no later than seven days after the date on which Commerce issues its last verification report. Rebuttal briefs, limited to issues raised in the case briefs, may be filed not later than five days after the date for filing case briefs.[7]
Interested parties who submit case briefs or rebuttal briefs in this proceeding must submit: (1) a table of contents listing each issue; and (2) a table of authorities.[8]
All briefs must be filed electronically using ACCESS. An electronically filed document must be received successfully in its entirety in ACCESS by 5:00 p.m. Eastern Time on the established deadline.
As provided under 19 CFR 351.309(c)(2)(iii) and (d)(2)(iii), we request that interested parties provide at the beginning of their briefs a public executive summary for each issue raised in their briefs.[9]
Further, we request that interested parties limit their public executive summary of each issue to no
( printed page 26998)
more than 450 words, not including citations. We intend to use the public executive summaries as the basis of the comment summaries included in the issues and decision memorandum that will accompany the final results in this administrative review. We request that interested parties include footnotes for relevant citations in the public executive summary of each issue. Note that Commerce has amended certain of its requirements pertaining to the service of documents in 19 CFR 351.303(f).[10]
Pursuant to 19 CFR 351.310(c), interested parties who wish to request a hearing must submit a written request to the Assistant Secretary for Enforcement and Compliance, filed electronically via ACCESS by 5:00 p.m. Eastern Time within 30 days after the date of publication of this notice. Requests should contain: (1) the party's name, address, and telephone number; (2) the number of participants, and whether any participant is a foreign national; and (3) a list of issues to be discussed. Oral presentations at the hearing will be limited to issues raised in the briefs. If a request for a hearing is made, Commerce will inform parties of the scheduled date for the hearing.[11]
Assessment Rates
Pursuant to section 751(a)(2)(A) of the Act and 19 CFR 351.212(b)(1), Commerce will determine, and U.S. Customs and Border Protection (CBP) shall assess, antidumping duties on all appropriate entries of subject merchandise upon completion of the final results of this review.
If Torraspapel's weighted-average dumping margin is not zero or
de minimis
(
i.e.,
less than 0.50 percent) in the final results of this review, Commerce intends to calculate importer-specific assessment rates on the basis of the ratio of the total amount of dumping calculated for each importer's examined sales to the total entered value of those sales. Where we do not have entered values for all U.S. sales to a particular importer, we will calculate an importer-specific, per-unit assessment rate on the basis of the ratio of the total amount of dumping calculated for the importer's examined sales to the total quantity of those sales.[12]
To determine whether an importer-specific, per-unit assessment rate is
de minimis,
in accordance with 19 CFR 351.106(c)(2), we also will calculate an importer-specific
ad valorem
ratio based on estimated entered values. If Torraspapel's weighted-average dumping margin is zero or
de minimis
or where an importer-specific
ad valorem
assessment rate is zero or
de minimis,
we will instruct CBP to liquidate appropriate entries without regard to antidumping duties.[13]
In accordance with Commerce's “automatic assessment” practice, for entries of subject merchandise during the POR produced by Torraspapel for which it did not know that the merchandise was destined for the United States, we intend to instruct CBP to liquidate those entries at the all-others rate calculated in the less-than-fair-value (LTFV) investigation if there is no rate for the intermediate company(ies) involved in the transaction.[14]
If a timely summons is filed at the U.S. Court of International Trade, the assessment instructions will direct CBP not to liquidate relevant entries until the time for parties to file a request for a statutory injunction has expired (
i.e.,
within 90 days of publication).
Cash Deposit Requirements
The following deposit requirements will be effective for all shipments of the subject merchandise entered, or withdrawn from warehouse, for consumption on or after the publication date of the final results of this administrative review in the
Federal Register,
as provided by section 751(a)(2)(C) of the Act: (1) the cash deposit rate for Torraspapel will be the rate established in the final results of this review, except if the rate is less than 0.50 percent and, therefore,
de minimis
within the meaning of 19 CFR 351.106(c)(1), in which case the cash deposit rate will be zero; (2) for previously investigated or reviewed companies not covered by this review, the cash deposit rate will continue to be the company-specific cash deposit rate published for the most recently completed segment of this proceeding in which the company participated; (3) if the exporter is not a firm covered in this review, or the LTFV investigation, but the manufacturer is, then the cash deposit rate will be the rate established for the most recent segment for the manufacturer of the merchandise; and (4) the cash deposit rate for all other manufacturers or exporters will continue to be 37.07 percent, the all-others rate established in the LTFV investigation.[15]
These cash deposit requirements, when imposed, shall remain in effect until further notice.
Final Results of the Review
Unless the deadline is otherwise extended, Commerce intends to issue the final results of this administrative review, including the results of its analysis of issues raised by interested parties in the written brief, within 120 days after the publication of this notice in the
Federal Register,
pursuant to section 751(a)(3)(A) of the Act and 19 CFR 351.213(h)(1).
Notification to Importers
This notice also serves as a preliminary reminder to importers of their responsibility under 19 CFR 351.402(f) to file a certificate regarding the reimbursement of antidumping duties prior to liquidation of the relevant entries during this review period. Failure to comply with this requirement could result in Commerce's presumption that reimbursement of antidumping duties occurred and the subsequent assessment of double antidumping duties.
Notification to Interested Parties
We are issuing and publishing these preliminary results of review in accordance with sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.221(b)(4).
Dated: May 7, 2026.
Christopher Abbott,
Deputy Assistant Secretary for Policy and Negotiations, performing the non-exclusive functions and duties of the Assistant Secretary for Enforcement and Compliance.
Appendix
List of Topics Discussed in the Preliminary Decision Memorandum
I. Summary
II. Background
III. Scope of the
Order
IV. Discussion of the Methodology
V. Currency Conversion
VI. Recommendation
Footnotes
1.
See Initiation of Antidumping and Countervailing Duty Administrative Reviews,89 FR 102856 (December 18, 2024) (
Initiation Notice);
see also Thermal Paper from Germany, Japan, the Republic of Korea, and Spain: Antidumping Duty Orders,86 FR 66284 (November 22, 2021) (
Order).
6.
See
Memorandum, “Decision Memorandum for the Preliminary Results of the Administrative Review of the Antidumping Duty Order on Thermal Paper from Spain: 2023-2024,” dated concurrently with, and hereby adopted by, this notice (Preliminary Decision Memorandum).
7.
See 19 CFR 351.309(d);
see also Administrative Protective Order, Service, and Other Procedures in Antidumping and Countervailing Duty Proceedings,88 FR 67069, 67077 (September 29, 2023) (
APO and Service Procedures).
13.
See 19 CFR 351.106(c)(2);
see also Antidumping Proceeding: Calculation of the Weighted-Average Dumping Margin and Assessment Rate in Certain Antidumping Proceedings; Final Modification,77 FR 8101, 8103 (February 14, 2012).
14.
For a full discussion of this practice,
see Antidumping and Countervailing Duty Proceedings: Assessment of Antidumping Duties,68 FR 23954 (May 6, 2003).