The Department of Commerce (DOC) has issued the final rule implementing the two-year anti-dumping or countervailing duty (AD/CVD) moratorium for solar panels and cells from Cambodia, Malaysia, Thailand and Vietnam in accordance to the law of June 6. , 2022, Presidential Proclamation (Declaration of emergency and authorization for temporary extension of time and duty-free importation of solar cells and modules from Southeast Asia; See GT Alert, Biden Uses Emergency Powers to Pause New Solar Import Tariffs—Frequently Asked Questions), which included a two-year moratorium on these tariffs.

The DOC’s September 16, 2022 final rule provides that in the event of an affirmative preliminary or final determination in AD/CVD circumvention investigations, cash deposits will not be collected, liquidations will not be suspended, and AD duty assessments /CV will not be applied before June 6, 2024 (“Termination Date”). The waiver applies to imports of goods after the final rule date and to shipments already imported that may be subject to anti-dumping/countervailing duties in the event of an affirmative preliminary or final determination.

Note that under the presidential proclamation, the grace period could end before June 6, 2024, if the Secretary of Commerce declares “the emergency…is over” and “the United States has access to an adequate supply of solar modules to help meet our power generation needs. The final rule adds another requirement: solar cells must now be used or installed within 180 days of the date of termination. Customs duties may be reinstated after that date. period, but importers of solar cells and modules will not be subject to retroactive payment of customs duties on imports during the suspension period.

The rule provides certainty for importers of solar cells and modules pending the results of the preliminary ruling in the DOC’s investigation, expected by November 28, 2022, and the final ruling in the spring of 2023 As described in the previous GT Alert on this subject, the DOC has initiated an investigation into whether imports of solar cells and modules from Cambodia, Malaysia, Thailand, and Vietnam are circumventing anti-dumping and countervailing orders on crystalline silicon photovoltaic cells, whether or not assembled into modules, from China. The DOC is considering whether the scope of existing anti-dumping and countervailing orders against China includes solar cells and modules completed in these four countries using Chinese parts and components.