The Tariff Commission issued this report to investigate the merits of imposing a definitive anti-dumping duty against importations of Ordinary Portland Cement Type 1 (AHTN 2017, Heading No. 2523.29.90 and Blended Cement Type 1P (AHTN 2017 Heading No. 2523.90.00) from Viet Nam pursuant to Republic Act (RA) No. 8752 (Anti-Dumping Act of 1999). In this investigation report, the Commission determined: (a) if the subject domestic product is a like product to the allegedly dumped product; (b) if the allegedly dumped product is being imported into, or sold in the Philippines, at a price less than its normal value; and the difference, if any, between the export price and the normal value; (c) the presence and extent of material injury of the threat thereof to the domestic industry, or the material retardation of the establishment of a domestic industry producing the like product; and (d) existence of causal relationship between the allegedly dumped product and the material injury or threat thereof to the affected domestic industry, or the material retardation of the establishment of a domestic industry producing the like product. Taking into consideration all the above-mentioned elements, the Commission established that the threat of material injury to the domestic industry is imminent in the near future from dumped imports from Viet Nam and orders that anti-dumping duties be imposed on imports of Ordinary Portland Cement Type 1 (AHTN 2017, Heading No. 2523.29.90 and Blended Cement Type 1P (AHTN 2017 Heading No. 2523.90.00) originating and exported from Viet Nam for a period of five (5) years.