Anti-dumping & Section 301: Everything Importers Need to Know

Introduction: the tariff wall that changes the game

In 2026, anti-dumping duties and Section 301 tariffs represent the number one financial risk for importers. With over 400 active anti-dumping measures in the EU and US Section 301 tariffs hitting more than $370 billion in Chinese goods, understanding these mechanisms is no longer optional — it is essential for your margin survival.

This guide details what these additional duties are, which products are affected, how they are calculated, and most importantly what legal strategies you can implement to reduce their impact. Whether you import into Europe or the United States, you will find the essential information here to protect your profitability.

Anti-dumping duties in the European Union

What is dumping?

Dumping occurs when a foreign manufacturer exports a product at a price below its normal value — that is, below the price charged on its domestic market, or below the cost of production. This unfair practice can destroy local industries by confronting them with impossible price competition.

The European Commission, through the Directorate-General for Trade (DG TRADE), conducts anti-dumping investigations when European industries file a formal complaint. The investigation typically lasts 12 to 15 months and results in provisional duties (6 months) followed by definitive duties (5 years, renewable).

Affected products in the EU: hardest-hit sectors

Here are the main EU anti-dumping measures in force in 2026, by sector:

Key point: China is by far the country most targeted by EU anti-dumping measures, affected by approximately 65% of measures in force. Iron and steel products are the most impacted sector, followed by chemicals and construction materials.

How is an anti-dumping duty calculated?

The anti-dumping duty is determined by the dumping margin: the difference between the export price and the normal value of the product. Here is the method:

The anti-dumping duty is set at the level of the observed dumping margin, unless a lower duty is sufficient to eliminate the injury caused to European industry (the lesser duty rule, specific to the EU). For example:

• If the dumping margin is 40% but a 25% duty eliminates the injury, the EU will apply 25%.
• The United States does not apply this rule and imposes the full dumping margin.

US Section 301: a different arsenal

Origin and mechanism

Section 301 of the Trade Act of 1974 is a unilateral US tool that allows the President to impose tariffs on imports from countries deemed guilty of unfair trade practices. Unlike anti-dumping duties that target specific products, Section 301 can hit entire categories of goods from a given country.

In 2018, the Trump administration used Section 301 to impose tariffs on Chinese imports, citing intellectual property theft and forced technology transfer. These tariffs have been maintained and reinforced by subsequent administrations, and in 2026 they are a structural element of US-China trade.

The four Section 301 lists on China

Section 301 tariffs were deployed in four waves, each targeting different products:

In total, approximately $370 billion of Chinese imports are subject to Section 301 tariffs, covering roughly two-thirds of all Chinese imports into the US. Lists 1, 2, and 3 are at 25%; List 4A remains at 7.5%.

2025-2026 developments: targeted reinforcement

In 2025-2026, Section 301 tariffs have been reinforced on strategic sectors:

• Chinese electric vehicles: Section 301 tariff raised to 100% (from 25% previously)
• Lithium-ion batteries: tariff raised to 25% (from 7.5%)
• Solar panels: tariff raised to 50%
• Steel and aluminium: maintained at 25% (Section 232 + Section 301 cumulative)
• Semiconductors: tariff raised to 50%
• Medical equipment: tariff raised to 50% on syringes, needles, and PPE

These increases reflect a desire for strategic decoupling in the sectors of energy transition, advanced technologies, and healthcare.

Concrete impact on importer margins

Example: cumulative customs + anti-dumping duties in the EU

Consider a French importer purchasing welded steel tubes from China (HS code: 7306.30.77):

The 90.6% anti-dumping duty more than doubles the total cost! The price per tonne jumps from EUR 900 FOB to EUR 2,287 landed, a 154% surcharge. At this level, it is often cheaper to source from Turkey, India, or European producers.

Example: Section 301 impact for a US importer

A US importer purchases wooden furniture from China (List 3, 25% tariff):

Duties represent 28.5% of the declared value, severely eroding the margin that on furniture is typically 40-50%. An importer who does not pass these costs on to the selling price sees their net margin cut in half.

Legal strategies to reduce the impact

Facing these additional duties, several legal approaches can protect your margins:

1. Sourcing diversification

The most direct strategy is to shift all or part of your purchases to countries not affected by the measures. Popular alternatives in 2026:

• Vietnam: top substitute for textiles, footwear, and electronics. Caution: some Vietnamese products are themselves subject to AD if the EU suspects circumvention via China.
• India: alternative for steel, chemicals, textiles. Benefits from the EU GSP.
• Turkey: customs union with the EU = 0% duty on industrial products. Excellent alternative for steel, textiles, and automotive.
• Mexico: for exports to the US, USMCA offers preferential access.
• Thailand, Malaysia, Indonesia: rapidly growing as manufacturing alternatives.

2. Precise HS classification

Anti-dumping and Section 301 measures are defined by specific HS codes. Fine classification can reveal that your exact product is excluded from the measure:

• Check whether your product falls under a specifically exempted HS code.
• A product with additional processing may be classified differently.
• Request a Binding Tariff Information (BTI) to secure your classification.

3. Inward processing (EU)

The inward processing regime allows goods to be imported duty-free (including anti-dumping) provided they are re-exported after processing. Ideal for:

• Manufacturers importing components for transformation and export of the finished product.
• Repair and refurbishment operations.
• The potential saving can reach 100% of duties if the product is fully re-exported.

4. Requesting exclusions or exemptions

In the US, the USTR (United States Trade Representative) has established a Section 301 exclusion process. If you can demonstrate that:

• The product is not available from non-Chinese sources.
• The tariff causes severe economic harm to your business.
• The product is not strategically linked to Section 301 objectives.

A temporary exclusion may be granted. In the EU, new exporter reviews allow a Chinese manufacturer not sampled in the original investigation to request an individual rate, often lower than the residual rate.

5. Using free zones and bonded warehouses

Free zones and bonded warehouses allow goods to be stored without paying duties as long as they are not released for free circulation. This provides:

• A significant cash flow advantage.
• The option to re-export without ever paying anti-dumping duties.
• Time to reorganise your supply chain.

EU focus: European procedures and specificities

The European investigation process

The EU follows a rigorous process before imposing anti-dumping duties:

1. Complaint: European industrialists file a formal complaint with the Commission, representing at least 25% of EU production of the product concerned.
2. Investigation opening: the Commission publishes a notice in the Official Journal and launches a 12-15 month investigation.
3. Sampling: for countries with many exporters, a representative sample is selected.
4. Provisional duties: imposed after approximately 7-8 months of investigation, valid for a maximum of 6 months.
5. Definitive duties: imposed for 5 years following the final report. Expiry review possible.

Steel safeguard measures

In addition to standard anti-dumping, the EU has implemented steel safeguard measures since 2018. The system works through tariff-rate quotas:

• Imports within quota: normal customs duty (0% to 7%)
• Imports above quota: 25% surcharge
• Quotas are allocated by country and by type of steel product (26 categories)

These measures, initially temporary, have been extended multiple times and remain in force in 2026. They apply on top of any anti-dumping duties.

Indirect impact of Section 301 on European importers

Even though Section 301 is American, it has direct consequences for European importers:

• Trade diversion: Chinese products that can no longer find buyers in the US flood the European market, potentially triggering new EU anti-dumping investigations.
• Rising alternative prices: increased demand for non-Chinese suppliers (Vietnam, India) drives up prices for these alternatives.
• Supply chain reorganisation: many Chinese manufacturers relocate to Vietnam or Cambodia, but the EU may consider this circumvention and extend anti-dumping duties to those countries (solar panels case).
• Re-export: if you assemble in the EU for export to the US, Chinese components in your finished product can trigger Section 301 duties on arrival in the US (strict rules of origin).

CBAM: the EU's new carbon anti-dumping duty

Since October 2023, the EU has been deploying CBAM (Carbon Border Adjustment Mechanism), a mechanism that functions like an anti-dumping duty but based on carbon emissions. In 2026, the transitional phase is still ongoing, with reporting obligations:

• Products covered: steel, aluminium, cement, fertilisers, electricity, hydrogen
• Principle: importers must purchase CBAM certificates matching the EU carbon price (ETS), minus any carbon price already paid in the country of origin
• Estimated impact: EUR 20 to 50 per tonne of additional steel for imports from China or Turkey from 2026

CBAM is added on top of existing customs and anti-dumping duties, creating a triple tariff wall for certain steel products.

Conclusion: anticipate to protect your margins

Anti-dumping duties and Section 301 tariffs are not passing phenomena — they are now part of the structural landscape of international trade. For an importer, ignoring them means risking your margin evaporating overnight when a new measure is imposed.

The keys to navigating this environment:

1. Permanent monitoring: subscribe to notices from the EU Official Journal and the US Federal Register.
2. Diversification: never depend on a single source country for a critical product.
3. Rigorous classification: a well-drafted BTI can exempt you from an anti-dumping duty.
4. Systematic calculation: integrate additional duties into your landed cost calculation before negotiating with your supplier.

To learn more, read our complete guide to calculating import duties in France, our article on landed cost to integrate all costs into your cost price, and our guide to importing from China to France with real costs.