Commission Implementing Regulation (EU) 2026/316of 12 February 2026imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of Acrylonitrile-Butadiene-Styrene Resins originating in the Republic of Korea and Taiwan

Article 1(2) may be amended to add new exporting producers from the Republic of Korea and make them subject to the appropriate weighted average anti-dumping duty rate for cooperating companies not included in the sample. A new exporting producer shall provide evidence that:

(a) it did not export the goods described in Article 1(1) during the period of investigation (1 October 2023 to 30 September 2024);

(b) it is not related to an exporter or producer subject to the measures imposed by this Regulation, and which could have cooperated in the original investigation; and

(c) it has either actually exported the product concerned or has entered into an irrevocable contractual obligation to export a significant quantity to the Union after the end of the period of investigation.

Article 4

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 12 February 2026.

For the Commission

The President

Ursula von der Leyen

Annex

ANNEX

Other cooperating exporting producers not sampled

CountryNameTARIC additional codeKoreaKUMHO PETROCHEMICAL Co., Ltd.89UGINEOS Styrolution Korea Ltd.89UH