{"id":"root","topic":"卤化丁基橡胶反倾销调查公告思维导图","expanded":true,"children":[
{"id":"1","topic":"案件背景","expanded":true,"children":[
{"id":"1-1","topic":"法律依据：《中华人民共和国反倾销条例》"},
{"id":"1-2","topic":"立案公告：2024年第38号公告（2024-09-14）"},
{"id":"1-3","topic":"被调查产品：原产于日本、加拿大、印度的卤化丁基橡胶"}
]},
{"id":"2","topic":"调查过程","expanded":true,"children":[
{"id":"2-1","topic":"调查内容：倾销、损害及因果关系"},
{"id":"2-2","topic":"初裁结果（2025-08-12）","children":[
{"id":"2-2-1","topic":"日本、加拿大：存在倾销，国内产业受实质损害，有因果关系"},
{"id":"2-2-2","topic":"印度：终止调查"}
]},
{"id":"2-3","topic":"终裁（2026-03-14）","children":[
{"id":"2-3-1","topic":"日本、加拿大：确认倾销成立，存在因果关系"}
]}
]},
{"id":"3","topic":"最终裁定与措施","expanded":true,"children":[
{"id":"3-1","topic":"征收反倾销税（2026-03-14起）","children":[
{"id":"3-1-1","topic":"日本公司：15.0%（日本丁基株式会社）/30.1%（其他）"},
{"id":"3-1-2","topic":"加拿大公司：13.8%（阿朗新科加拿大/其他）"}
]},
{"id":"3-2","topic":"产品描述","children":[
{"id":"3-2-1","topic":"名称：卤化丁基橡胶（Halogenated Butyl Rubber）"},
{"id":"3-2-2","topic":"税则号：40023910、40023990"},
{"id":"3-2-3","topic":"用途：气密层、内胎、软管、输送带、药用瓶塞等"}
]}
]},
{"id":"4","topic":"征收方法","expanded":true,"children":[
{"id":"4-1","topic":"计税价格：海关确定的进口货物计税价格"},
{"id":"4-2","topic":"税额计算：反倾销税 = 计税价格 × 反倾销税税率"},
{"id":"4-3","topic":"增值税：计税价格 + 关税 + 反倾销税"}
]},
{"id":"5","topic":"追溯与期限","expanded":true,"children":[
{"id":"5-1","topic":"追溯征收：对自2025年8月14日至2025年12月13日（含当日）
有关进口经营者依初裁公告向中华人民共和国海关所提供的保证金
，按终裁所确定的征收反倾销税的产品范围和反倾销税税率计征并
转为反倾销税，并按相应的增值税税率计征进口环节增值税。在此
期间有关进口经营者所提供的保证金超出反倾销税的部分，以及由
此多征的进口环节增值税部分，海关予以退还，少征部分则不再征
收。对自2025年12月14日至2026年3月13日（含当日）有关进
口经营者依初裁公告向中华人民共和国海关所提供的相关保证金，
海关予以退还。"},
{"id":"5-2","topic":"期限：自2026-03-14起5年"}
]},
{"id":"6","topic":"复审与救济","expanded":true,"children":[
{"id":"6-1","topic":"新出口商复审：符合条件的可书面申请"},
{"id":"6-2","topic":"期间复审：利害关系方可书面申请"},
{"id":"6-3","topic":"救济途径：行政复议或行政诉讼"}
]},
{"id":"7","topic":"附件","expanded":true,"children":[
{"id":"7-1","topic":"《商务部关于原产于日本、加拿大和印度的进口卤化丁基橡胶反倾
销调查的最终裁定》PDF"}
]}
]}
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