Anti-dumping tariffs on Korean thermal paper: real costs for importers in 2026

Key data

European importers of heavy thermal paper of Korean origin will not be able to avoid anti-dumping tariffs: the European Commission has confirmed their extension through Commission Implementing Regulation (EU) 2026/2311, published on 20 October 2026 and in force from the previous day. The measure comes following an expiry review under Article 11.2 of Regulation (EU) 2016/1036, the mechanism activated by the EU when assessing whether removing an anti-dumping measure could again harm European industry.

The result is clear: the duties remain in place. Any company introducing heavy thermal paper from South Korea into the EU market must continue to pay the corresponding tariffs. There is no grace period or transition: the measure came into force on 19 October 2026.

What does this regulation establish?

Commission Implementing Regulation (EU) 2026/2311 is the result of an expiry review: a procedure activated by the EU before anti-dumping measures expire to assess whether they remain necessary. In this case, the Commission has concluded that removing the duties would lead to the reappearance of dumping by Korean manufacturers, with consequent harm to the European paper industry.

The product in question is heavy thermal paper, used mainly in:

• Point of sale (POS) receipts in retail trade
• Logistics labels for warehouses and transport
• Industrial receipts in production and distribution environments

The measure introduces no changes compared to the previous regime: it confirms and extends the existing definitive anti-dumping duties. The origin of the product that triggers the tariff is exclusively the Republic of Korea.

Economic and operational impact

The extension of anti-dumping duties has direct consequences on the cost structure of companies that depend on Korean heavy thermal paper as an input or commercialised product:

• Increased procurement costs: Importers buying directly from South Korea must continue to bear the cost of the anti-dumping tariff in each import operation.
• Pressure on distribution margins: Distributors reselling this material to end customers (supermarkets, logistics companies, hospitality businesses) absorb or pass on the additional cost, reducing competitiveness against suppliers from other geographies.
• Opportunity cost of not diversifying: Companies that have not explored alternative supply sources within the EU or in third countries without anti-dumping tariffs will continue to pay a cost differential that better-positioned competitors have already eliminated.
• Impact on consumption-intensive sectors: Retail, logistics and hospitality are the sectors with the highest consumption of heavy thermal paper. In high-volume operations, the accumulated tariff can represent a significant cost item in the income statement.

Who does it affect?

• Direct importers of heavy thermal paper originating in South Korea: they are the first to pay the tariff at customs.
• Wholesale distributors who market this material in the European market and whose purchase price incorporates the tariff cost.
• Retail companies that use heavy thermal paper in their point of sale systems (till receipts).
• Logistics and transport operators that use thermal labels in their storage and dispatch processes.
• Hospitality sector companies that issue receipts and tickets via thermal printers.
• Industrial users that incorporate thermal receipts or labels in their production or distribution lines.

Practical example

Imagine an office supplies and POS consumables distribution company that imports heavy thermal paper directly from a manufacturer in South Korea to resell it to supermarket chains and restaurants in Spain.

With the extension of Regulation (EU) 2026/2311, this company cannot benefit from any exemption or transition period: from 19 October 2026, each shipment crossing EU customs from South Korea remains subject to the established definitive anti-dumping duty. If the distributor has not passed this additional cost on to its selling prices or has not sought an alternative supplier (for example, a European manufacturer or one from a country without current anti-dumping measures), the impact falls directly on its gross margin.

In practice, this type of company has two levers: renegotiate prices with the end customer citing the regulatory cost, or change supplier towards European origin or other markets not affected by the anti-dumping tariff.

What should companies do now?

1. Verify the origin of your current supply: Confirm whether the heavy thermal paper you import or purchase comes from South Korea. If so, the anti-dumping tariff applies from 19 October 2026 without exception.
2. Review your import cost structure: Recalculate the unit cost price incorporating the definitive anti-dumping duty and assess the impact on your operating margin.
3. Explore alternative supply sources: Identify suppliers within the EU or in countries of origin not subject to anti-dumping measures for this product. Geographic diversification reduces tariff exposure.
4. Review contracts with customers and suppliers: If you have fixed-price supply contracts that do not contemplate tariff variations, analyse whether there is a price review clause or if you need to renegotiate.
5. Coordinate with the customs department or customs agent: Ensure that all import declarations correctly reflect the product code and origin, to avoid errors that could result in additional settlements or customs penalties.
6. Inform financial and procurement management: The impact of this tariff must be incorporated into cost forecasts for 2026-2027 and into procurement budgets.

Official source

Consult full regulation on official source — EUR-Lex OJ:L_202602311

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=OJ:L_202602311