Retroactive tariffs on Chinese biodegradable plastics: what importers must do in 2026

Key data

European importers of biodegradable plastics of Chinese origin face a tariff risk with retroactive effect. The Commission Implementing Regulation (EU) 2026/1747, published on 24 July 2026 in the Official Journal of the EU, subjects to mandatory registration the imports of aliphatic-aromatic copolyesters —commercially known as PBAT and similar— originating from the People's Republic of China.

This registration does not impose tariffs immediately, but activates the mechanism that allows the EU to apply them with retroactive effect up to 90 days before definitive measures are adopted, if the ongoing anti-dumping investigation so determines. The clock is already ticking.

What does this regulation establish?

The regulation establishes that all imports of aliphatic-aromatic copolyesters originating from China are subject to mandatory customs registration. The customs authorities of the Member States must maintain detailed statistical control of these goods from the date of entry into force.

Registration is an instrument prior to anti-dumping investigation: it does not entail the immediate imposition of any tariff, but legally enables the Commission to, if it decides to impose definitive measures, make these enforceable retroactively on imports already registered in the period up to 90 days before that decision.

The measure is part of the EU's defensive trade policy against dumping practices and subsidies that generate artificially low prices in products of Chinese origin. PBAT is a key polymer in the manufacture of:

• Compostable and single-use biodegradable bags
• Biodegradable agricultural films (mulching, greenhouse)
• Sustainable packaging and containers
• Other bio-based or compostable plastics

European importers must declare these goods to the customs authorities in each import operation, which will register the data for statistical and control purposes.

Economic and operational impact

The actual economic impact depends on the outcome of the anti-dumping investigation, but the risk is concrete and quantifiable from now on:

• Retroactive tariff surcharge: If definitive measures are imposed, companies that have imported Chinese PBAT in the 90 days before that decision will receive an additional settlement on operations already accounted for and possibly already invoiced to their customers.
• Impact on margins: SMEs in the sustainable packaging sector that supply their production with Chinese material will see their margins compromised if they have not incorporated price adjustment clauses in their supply contracts.
• Contractual risk: Supply contracts signed at fixed prices with end customers do not, in most cases, contemplate the possibility of a retroactive tariff. The surcharge would be absorbed by the importer or manufacturer.
• Pressure on the value chain: Distributors and manufacturers using Chinese PBAT as raw material must assess whether they can pass on the cost or whether they should seek alternative suppliers (European or from third countries not affected).

Who does it affect?

• Direct importers of aliphatic-aromatic copolyesters (PBAT and similar) of Chinese origin in any EU Member State
• Manufacturers of biodegradable containers and sustainable packaging that use Chinese PBAT as raw material
• Producers of compostable bags (supermarkets, distribution, hospitality) that buy from manufacturers dependent on Chinese PBAT
• Companies in the agricultural sector that use PBAT-based biodegradable films imported from China
• Distributors and traders that act as intermediaries in the import chain of these materials
• SMEs in the sustainable packaging sector with fixed-price supply contracts without tariff adjustment clauses

Practical example

A Spanish company manufacturing compostable bags regularly imports 50 tonnes per month of Chinese PBAT. From 23 July 2026, each shipment is registered in customs.

Suppose the European Commission adopts definitive anti-dumping measures in October 2026 and imposes a 20% tariff on Chinese PBAT. With the 90-day retroactivity clause, that tariff would apply to all imports registered from July 2026.

If the PBAT import price is €1,500/tonne, the 150 tonnes imported in those three months (July-September) would generate a retroactive settlement of €45,000 (150 t × €1,500/t × 20%). If the company does not have adjustment clauses in its customer contracts, it absorbs that cost entirely.

This scenario is not certain —it depends on the outcome of the investigation— but the risk is real and must be managed from now on.

What should companies do now?

1. Identify if you import PBAT or aliphatic-aromatic copolyesters of Chinese origin. Review your recent customs declarations and confirm the product code and declared country of origin.
2. Ensure that your customs agents are correctly declaring these goods under the mandatory registration regime from 23 July 2026. Failure to register can cause clearance problems.
3. Review all active supply contracts with Chinese suppliers and incorporate price adjustment clauses that cover the possibility of retroactive anti-dumping tariffs.
4. Also review contracts with your end customers and introduce price revision clauses for tariff variations, so you don't absorb the surcharge alone.
5. Evaluate alternative PBAT suppliers outside China (European manufacturers or countries without restrictions) as a contingency plan, even if they involve higher costs in the short term.
6. Quantify your maximum exposure: calculate the volume of Chinese PBAT you are likely to import over the next 90 days and estimate the potential tariff surcharge to size the risk in your treasury.
7. Monitor the progress of the anti-dumping investigation in the Official Journal of the EU. When provisional or definitive measures are published, the time to act will be very short.

Official source

Consult full regulation in official source — Commission Implementing Regulation (EU) 2026/1747

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_202601747