Hong Kong IPO disclosure precedents · 4 companies, 6 items
customs declarations, import/export licences, trade compliance other than sanctions
Compliance matters are read from filings since 24 August 2026.
Accordingly, we are exempt from PRC anti-dumping duties in respect of the imported phenol used in our products under the bonded processing arrangement.
Business · p. 135
The company's explanation, the adviser's view and the page in the filing: see MattersDuring the Track Record Period, we have not paid any PRC anti-dumping duties on phenol procured from overseas countries or regions.
Business · p. 135
Most recently, in March and April 2026, certain of our U.S. subsidiaries were notified by CBP of an investigation under the EAPA concerning allegations that certain LSEVs and rolling chassis, imported from Vietnam were of PRC origin.
Risk Factors · p. 30
The company's explanation, the adviser's view and the page in the filing: see MattersThe products underlying those entries had an aggregate entered value of approximately US$12.2 million.
Risk Factors · p. 30
The company's explanation, the adviser's view and the page in the filing: see MattersIn July 2026, one of our U.S. subsidiaries also received an information request from the DOJ in connection with a related investigation concerning the potential avoidance of import duties on LSEV imports.
Risk Factors · p. 30
Beginning in 2024, CBP reclassified Golabs’ hoverboards under HTS subheading 8703.80 as “other motor vehicles principally designed for the transport of persons,” thereby rendering them subject to a 2.5% base duty rate and a 25% Section 301 tariff on Chinese-origin goods. The delinquent bills totaled US$1.73 million pursuant to the CBP notice letter.
Business · p. 179
The company's explanation, the adviser's view and the page in the filing: see MattersOn March 9, 2026, the CIT entered a stipulated judgment based on the parties’ agreement.
Business · p. 180
Taishan Customs fined Guangdong Hailiang RMB121,000 in April 2024 for a shortage of bonded imported copper.
Business · p. 181
Zhongshan Customs fined Hailiang Alltop RMB25,000 in April 2023 for an inaccurate declaration.
Business · p. 181
The company's explanation, the adviser's view and the page in the filing: see MattersBeilun Customs fined Zhejiang Keyu RMB100,000 in June 2024 for declaring imported solid waste under the general trade category.
Business · p. 181
The company's explanation, the adviser's view and the page in the filing: see MattersDuring the Track Record Period and up to the Latest Practicable Date, we have complied with applicable tax, customs, and import and export laws and regulations in all material respects.
Risk Factors · p. 50