原材料反倾销税影响

港股IPO招股书披露先例 · 1 家公司,1 项

反倾销税事项指中国对关键进口原材料征收反倾销税,涉及受税项影响采购量及豁免安排。招股书通常于风险因素、业务、财务资料及概要章节披露所涉原材料、税率适用情况、各期受影响采购量占总采购量的比例及豁免依据,并说明董事认为影响有限的理由及保荐人的核实意见。

2026-09-21Prospectus
彤程新材料集团股份有限公司Red Avenue New Materials Group Co., Ltd.09607.HK

进口苯酚反倾销税及其豁免安排

In FY2023, FY2024 and FY2025, we acquired approximately 4,900, 3,700 and 1,400 tonnes, respectively, of phenol originating from countries or regions subject to PRC anti-dumping duties, representing approximately 7.4%, 5.0% and 1.9% of our total procurement volume of phenol in the respective year.

Business · 第 135 页

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 · 第 135 页

Our Directors are of the view that the impact of the PRC anti-dumping duties on our raw material costs and supply stability has been limited on the basis that (i) as confirmed by F&S, locally supplied phenol of comparable price and quality has remained readily available in the PRC; and (ii) we had not experienced any supply chain disruptions or substantial cost increases due to tariff policies during the Track Record Period and up to the Latest Practicable Date.

Business · 第 135 页
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