Date: 2026-01-29Category: Not ApplicableState: Union GovernmentCountry: Europe
Commission Implementing Regulation (EU) 2026/191 of 28 January 2026 amending Implementing Regulation (EU) 2023/265 imposing a definitive anti-dumping duty on imports of ceramic tiles originating in India and Türkiye
Issued by European Commission
· Directorate-General for Trade and Economic Security
**Executive Summary**
Commission Implementing Regulation (EU) 2026/191, dated 28 January 2026, amends Implementing Regulation (EU) 2023/265, which imposes a definitive anti-dumping duty on imports of ceramic tiles originating in India and Türkiye. The amendment reflects a change of name for Sunshine Tiles Company Private Limited to Sunhearrt Ceramix Private Limited, effective 27 May 2025. The regulation enters into force the day following its publication in the Official Journal of the European Union.
**Key Points / Main Content**
* **Amendment Scope:**
* Implementing Regulation (EU) 2023/265 is amended to reflect a company name change.
* **Company Name Change:**
* Sunshine Tiles Company Private Limited changed its name to Sunhearrt Ceramix Private Limited on 27 May 2025.
* The TARIC additional code C924, previously assigned to Sunshine Tiles Company Private Limited, now applies to Sunhearrt Ceramix Private Limited, effective 27 May 2025.
* **Anti-Dumping Duty:**
* The change of name does not affect the anti-dumping duty rate applicable to the company.
* Any definitive duty paid on imports manufactured by Sunhearrt Ceramix Private Limited in excess of the anti-dumping duty established in Article 1(2) of Implementing Regulation (EU) 2023/265 as regards Sunshine Tiles Company Private Limited, shall be repaid or remitted in accordance with the applicable customs legislation.
* **Legal Basis:**
* The regulation is based on Regulation (EU) 2016/1036 regarding protection against dumped imports.
* The measures are in accordance with the opinion of the Committee established by Article 15(1) of Regulation (EU) 2016/1036.
* **Entry into Force:**
* The regulation enters into force the day following its publication in the Official Journal of the European Union.
**Impact Analysis**
**Sunhearrt Ceramix Private Limited (formerly Sunshine Tiles Company Private Limited)**
* **Impact:** The company's new name is officially recognized for anti-dumping duty purposes. They will continue to be subject to the anti-dumping duty rate applicable to cooperating, non-sampled companies.
* **Action Required:** Ensure all import documentation reflects the updated company name (Sunhearrt Ceramix Private Limited) as of 27 May 2025.
**European Union Importers of Ceramic Tiles from India**
* **Impact:** The name change of the manufacturer will be reflected in relevant customs and trade documentation.
* **Action Required:** Update internal records to reflect the name change and ensure compliance with customs requirements for imported ceramic tiles. If applicable, ensure definitive duties paid on imports manufactured by Sunhearrt Ceramix Private Limited in excess of anti-dumping duties established in Article 1(2) of Implementing Regulation (EU) 2023/265 as regards Sunshine Tiles Company Private Limited, are repaid or remitted in accordance with applicable customs legislation.
**EU Customs Authorities**
* **Impact:** Need to update their databases and systems to reflect the company name change.
* **Action Required:** Implement the necessary changes to recognize Sunhearrt Ceramix Private Limited as the successor to Sunshine Tiles Company Private Limited, and ensure that the appropriate anti-dumping duties are applied accordingly.
Key Entities Referenced
Implementing Regulation (EU) 2023/265: Commission Implementing Regulation imposing a definitive anti-dumping duty on imports of ceramic tiles originating in India and Türkiye. This regulation is being amended by the current document.
Regulation (EU) 2016/1036: Regulation of the European Parliament and of the Council on protection against dumped imports from countries not members of the European Union, which forms the basis for the current regulation.
Sunshine Tiles Company Private Limited: Indian company that changed its name, previously subject to an anti-dumping duty. The regulation amends the name to Sunhearrt Ceramix Private Limited.
Sunhearrt Ceramix Private Limited: The new name of Sunshine Tiles Company Private Limited, subject to the anti-dumping duty.
Türkiye: One of the countries of origin for ceramic tiles subject to the anti-dumping duty.
Official Journal EN
of the European Union L series
2026/191 29.1.2026
COMMISSION IMPLEMENTING REGULATION(EU) 2026/191
of 28 January 2026
amending Implementing Regulation (EU) 2023/265 imposing a definitive anti-dumping duty on
imports of ceramic tiles originating in India and Türkiye
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2016/1036 of the European Parliament and of the Council of 8 June 2016 on protection
against dumped imports from countries not members of the European Union(1), and in particular Article 14(1) thereof,
Whereas:
(1) Imports of ceramic tiles originating in India and Türkiye are subject to definitive anti-dumping duties imposed by
Commission Implementing Regulation (EU) 2023/265(2).
(2) Sunshine Tiles Company Private Limited, TARIC(3) additional code C924, a company subject to the anti-dumping
duty rate for cooperating, non-sampled companies of 7,3 %, informed the Commission on 11 August 2025 (‘date of
the request’) that it had changed its name to Sunhearrt Ceramix Private Limited.
(3) The company requested the Commission to confirm that the change of name does not affect the right of the company
to benefit from the anti-dumping duty rate applied to it under its previous name.
(4) The Commission examined the information supplied and concluded that the change of name was properly registered
with the relevant authorities, and did not result in any new relationship with other groups of companies which were
not investigated by the Commission.
(5) Accordingly, this change of name does not affect the findings of Implementing Regulation (EU) 2023/265 and in
particular the anti-dumping duty rate applicable to it.
(6) The name change should take effect as of 27 May 2025. The evidence in the file also confirmed that the change of the
name was applicable as of 27 May 2025, the day when the Ministry of Corporate Affairs issued the Certificate of
Incorporation pursuant to change of name.
(7) Given the considerations in the recitals above, the Commission considered it appropriate to amend Implementing
Regulation (EU) 2023/265 to reflect the changed name of the company previously attributed to additional TARIC
code C924.
(8) The Commission informed all interested parties of the essential facts and considerations on the basis of which it
intended to amend Implementing Regulation (EU) 2023/265 to reflect the changed name of the company (‘final
disclosure’). All parties were granted a period within which they could make comments on the final disclosure. The
Commission did not receive any comments.
(9) The measures provided for in this regulation are in accordance with the opinion of the Committee established by
Article 15(1) of Regulation (EU) 2016/1036,
(1) OJ L 176, 30.6.2016, p. 21, ELI: http://data.europa.eu/eli/reg/2016/1036/oj.
(2) Commission Implementing Regulation (EU) 2023/265 of 9 February 2023 imposing a definitive anti-dumping duty on imports of
ceramic tiles originating in India and Türkiye (OJ L 41, 10.2.2023, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2023/265/oj).
(3) The Integrated Tariff of the European Union.
ELI: http://data.europa.eu/eli/reg_impl/2026/191/oj 1/2EN
OJ L, 29.1.2026
HAS ADOPTED THIS REGULATION:
Article 1
1. The Annex of Implementing Regulation (EU) 2023/265 is amended as follows:
‘India Sunshine Tiles Company Private Limited C924’
is replaced by:
‘India Sunhearrt Ceramix Private Limited C924’
2. The TARIC additional code C924, previously attributed to Sunshine Tiles Company Private Limited, shall apply to
Sunhearrt Ceramix Private Limited as of 27 May 2025.
3. Any definitive duty paid on imports of products manufactured by Sunhearrt Ceramix Private Limited, in excess of the
anti-dumping duty established in Article 1(2) of Implementing Regulation (EU) 2023/265 as regards Sunshine Tiles
Company Private Limited, shall be repaid or remitted in accordance with the applicable customs legislation.
Article 2
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, 28 January 2026.
For the Commission
The President
Ursula VON DER LEYEN
2/2 ELI: http://data.europa.eu/eli/reg_impl/2026/191/oj