CBP Initial Determination Malaysia Transshipping February 2022 | Page 26

invoice and packing list are dated August 5 , 2021 , whereas the purchase order , which normally precedes the invoice , is dated August 20 , 2021 , 15 days after the invoice . 227 The invoice ties to number the payment from Nio to Monthong , and the value ties to entry [ ] 3887 . 228

In sum , with respect to the production of QSP in Malaysia , Nio and Monthong did not answer most questions in the CF28 and for some of the questions they attempted to answer they provided altered photographic responses to questions , untrue statements in response to questions , or did not provide the requested documents . With respect to entry information , Nio did not provide most documents requested and was unable to tie some of the documents it submitted to number

entry [ ] 3887 . Also , Nio provided no production information or entry documents for

number

entry [ ] 8463 . Therefore , based on Nio ’ s CF28 Response , CBP is unable to determine that the country of origin of the QSP entered by Nio was Malaysia . Although Nio ’ s CF28 Response does not allow CBP to determine the country of origin , other record evidence indicates the MSW Companies source QSP from China . This is discussed below in the “ Other Evidence of Evasion ” section .

Other Evidence of Evasion a . Shenzhen Ark Cross-Border Logistics Co ., Ltd .

Record evidence indicates Shenzhen Ark Cross-Border Logistics Co ., Ltd . ( Ark Trans ) coordinates with and / or controls the MSW Companies and certain importers under investigation , i . e ., Big D , Durian , Flowery Stone and Nio , and their DBAs . In addition to the evasion scheme discussed in the Allegations with respect to the MSW Companies , record evidence indicates Ark Trans is involved in an evasion scheme with respect to additional Malaysian and Chinese companies to evade AD / CVD duties .

Ark Trans is a freight forwarder specializing in helping Chinese companies to avoid AD / CVD duties . 229 According to the Ark Trans ’ website , under the “ Company Culture ” section , it states :

Our { A } rk { L } ogistics took 20 { y } ears of logistics experience in China and the United States , in the face of the anti-dumping trade barriers established by the United States against China , many domestic factories are struggling in this crisis , Ark Logistics also carries the expectations of many domestic manufacturers , bypassing the anti-dumping review of the United States , and finally successfully delivered the goods to the other side of the ocean . 230

On its website , Ark Trans repeatedly uses the word “ re-export ” as a euphemism for transshipment or duty evasion , and also notes that one of its specialties is the “ re-export ” of Chinese-origin QSP from Malaysia . On its website , Ark Trans states that the company :

227

Id .

228

Id .

229

See Malaysian Companies Memo at “ Ark Trans .”
230

Id .

26