Four final AD/CVD administrative review results require immediate attention from importers and customs brokers handling steel and aluminum products. The company-specific rates affect prospective cash deposits, while entries from the reviewed periods must be prepared for assessment and liquidation under separate instructions.
Final Rates for the Four AD/CVD Orders
The final determinations cover three antidumping duty orders and one countervailing duty order. Publication is scheduled for November 5, 2026, and the new company-specific cash deposit rates generally become effective on that publication date for covered merchandise entered, or withdrawn from warehouse, for consumption.
| Product and Origin | Proceeding | Reviewed Company | Final Rate | All-Others Rate |
|---|---|---|---|---|
| Oil country tubular goods from Mexico | Antidumping | Tubos de Acero de Mexico, S.A. | 1.87% | 44.93% |
| Circular welded non-alloy steel pipe from Korea | Antidumping | Husteel Co., Ltd. | 0.00% | 4.80% |
| Circular welded non-alloy steel pipe from Korea | Antidumping | Hyundai Steel Company and Hyundai Steel Pipe Co., Ltd. | 4.20% | 4.80% |
| Circular welded non-alloy steel pipe from Korea | Antidumping | Non-examined companies | 4.20% | 4.80% |
| Aluminum foil from Oman | Antidumping | Oman Aluminium Rolling Company SPC | 0.76% | 3.89% |
| Cut-to-length carbon-quality steel plate from Korea | Countervailing duty | Dongkuk Steel Mill Co., Ltd. | 1.89% | 3.26% |
| Cut-to-length carbon-quality steel plate from Korea | Countervailing duty | Hyundai Steel Company | 1.39% | 3.26% |
The periods of review for Mexican OCTG, Korean welded pipe, and Omani aluminum foil ran from November 1, 2023, through October 31, 2024. The Korean cut-to-length plate countervailing duty review covered calendar year 2024.
Company Identity Must Be Verified Before Applying a Rate
A rate should not be assigned solely because a commercial invoice contains a familiar trade name. Importers and brokers should verify the producer, exporter, corporate identity, applicable combination, and relevant scope facts. A company-specific rate generally applies only when the entry satisfies the conditions associated with that rate.
This distinction is particularly important when the all-others rate differs substantially from the reviewed company’s rate. For Mexican OCTG, the difference between TAMSA’s 1.87 percent rate and the 44.93 percent all-others rate creates significant financial exposure if master data, manufacturer identification, or entry documentation is inaccurate.
Cash Deposits and Final Assessment Serve Different Purposes
The publication of final administrative review results creates two related but distinct compliance workstreams. First, customs entry systems must apply the correct cash deposit rate prospectively. Second, entries made during the period of review remain subject to final assessment and liquidation procedures.
Prospective Cash Deposit Changes
Importers and brokers should update tariff databases, broker instructions, purchase order assumptions, and landed-cost models before processing covered entries on or after publication. Controls should identify the product, country of origin, producer, exporter, case number, and applicable company rate.
A 0.00 percent rate, such as the rate for Husteel, does not remove the merchandise from the antidumping duty order. Covered entries still generally require the appropriate AD case declaration and supporting documentation. The zero rate changes the cash deposit amount, not the scope status of the merchandise or the importer’s obligation to report the entry correctly.
Companies should also avoid replacing an all-others rate with a reviewed rate without confirming that the specific producer and exporter facts support that treatment. When identities or commercial relationships are unclear, the entry team should escalate the issue before filing rather than attempting to correct it after release.
Assessment of Period-of-Review Entries
Commerce is expected to issue assessment instructions to U.S. Customs and Border Protection no earlier than 35 days after publication for the Korean pipe, Omani foil, and Korean plate reviews. For Mexican OCTG, instructions are expected no earlier than 41 days after publication.
The final review rate should not automatically be treated as the exact liability for every historical entry. Depending on the proceeding and calculation methodology, assessment may be based on importer-specific rates or other instructions. Importers should reconcile entry populations, deposits, manufacturer data, and review coverage before liquidation begins. This process can identify missing entries, incorrect case numbers, unsupported rate assignments, and deposit variances while corrective options may still be available.
Compliance Controls for Importers and Drawback Filers
The most effective response to final AD/CVD results is a coordinated review involving trade compliance, customs brokerage, procurement, finance, and drawback personnel. Rate updates alone are insufficient when product scope, company identity, historical deposits, and post-entry recovery programs depend on the same underlying entry data.
Build an Entry-Level Reconciliation File
An entry-level reconciliation file should generally include entry number, line number, entry date, product description, tariff classification, country of origin, manufacturer, exporter, entered value, quantity, AD/CVD case number, cash deposit rate, and deposited amount. The file should distinguish entries within the period of review from entries affected only by the prospective deposit rate.
Compliance teams can then compare the reviewed population with broker records, accounts payable data, purchase orders, and supplier documentation. Particular attention should be given to entries involving related companies, name variations, manufacturer identification codes, or merchandise purchased through intermediaries.
Importers should also assess the financial impact of rate changes. A lower prospective deposit rate may improve cash flow, but it does not eliminate potential exposure on prior entries. Conversely, a higher rate may affect purchasing decisions, pricing, bond sufficiency, and landed-cost forecasts immediately upon publication.
Keep AD/CVD Separate From Drawback-Eligible Duty
Antidumping and countervailing duties are not eligible for drawback under 19 U.S.C. 1677h. Ordinary customs duties paid on the same entry may still qualify when the merchandise is exported or destroyed, or when qualifying imported merchandise is used to manufacture exported goods, provided the claim satisfies the applicable drawback requirements.
Drawback calculations should therefore exclude AD/CVD amounts while preserving eligible ordinary duty at the entry-line level. Systems and workpapers should not combine all customs payments into a single recoverable duty field. Clear separation supports accurate claim calculations, prevents overstatement, and gives customs brokers a defensible audit trail linking imported merchandise, exports or destruction, and the ordinary duties claimed.
Importers using outside brokers for both entry filing and drawback should establish consistent data definitions across both workflows. Producer names, product identifiers, tariff classifications, quantities, and entry-line references should remain traceable even when different systems or service teams are involved.
- Commerce issued final AD/CVD administrative review results on November 2, 2026 (publication scheduled for November 5, 2026), setting new company-specific cash deposit rates effective on publication for the covered periods.* New rates apply to OCTG from Mexico (TAMSA at 1.87 percent, all-others remains 44.93 percent), circular welded non-alloy steel pipe from Korea (Husteel at 0.00 percent, Hyundai Steel/Hyundai Steel Pipe at 4.20 percent, non-examined companies at 4.20 percent, all-others remains 4.80 percent), aluminum foil from Oman (Oman Aluminium Rolling Company SPC at 0.76 percent, all-others remains 3.89 percent), and CTL plate from Korea (CVD, Dongkuk at 1.89 percent, Hyundai Steel at 1.39 percent, all-others remains 3.26 percent). These largely confirm or slightly adjust May 2026 preliminary results for the 2023-2024 or 2024 PORs.
- A November 2, 2026 Federal Register notice announced the opportunity to request the next round of administrative reviews (by November 30, 2026) for these and other November-anniversary orders, including OCTG from Mexico, circular welded pipe from Korea, and aluminum foil from Oman. If requested, reviews could lead to updated cash deposit rates for later periods.
- On November 3, 2026, Hyundai Steel and the Government of Korea filed reply briefs in CIT litigation over a prior CTL plate CVD review from Korea, continuing to challenge Commerce's de facto specificity analysis for the electricity subsidy program (using GDP comparisons) in the third remand results. This ongoing dispute does not directly affect the new 2024 review rates.
- No significant industry news articles or practitioner discussions on X specifically addressing these four final results were identified in the past 30 days. Related steel trade activity included separate Korean OCTG AD final results (different order) in late September 2026 and Canadian OCTG dumping findings involving Mexico earlier in 2026.
Frequently Asked Questions
When Do the New AD/CVD Cash Deposit Rates Take Effect?
The company-specific rates generally take effect upon publication, scheduled for November 5, 2026. They apply prospectively to covered merchandise entered, or withdrawn from warehouse, for consumption on or after the effective date. Importers should confirm that broker and entry software rate tables are updated before affected entries are transmitted.
Does a 0.00 Percent Antidumping Rate End the Order for Husteel?
No. A 0.00 percent final rate does not revoke the antidumping duty order or remove covered Husteel merchandise from its scope. Entries generally remain subject to AD reporting requirements, even when no cash deposit is collected at the current company-specific rate.
Will CBP Refund the Difference Between Deposits and Final Rates Immediately?
Generally, no. Cash deposits are estimates of potential liability. Refunds or additional collections typically occur through liquidation after Commerce issues assessment instructions and CBP applies them to the relevant entries. The assessment rate may not always equal the published company-specific cash deposit rate.
Can AD/CVD Payments Be Included in a Duty Drawback Claim?
No. Antidumping and countervailing duties are not eligible for drawback. Ordinary customs duties paid on the same entry may remain eligible if the merchandise and subsequent export, destruction, or manufacturing activity satisfy the applicable drawback requirements. Claim calculations must keep the two categories separate.
What Should Importers Review Before Liquidation?
Importers should verify the complete period-of-review entry population, producer and exporter identities, AD/CVD case numbers, deposited amounts, and the rate applied to each line. They should also investigate missing documentation, name mismatches, scope questions, protests, post-entry activity, and liquidation status.
Could These Rates Change Again?
Yes. Administrative reviews generally establish results for defined review periods and prospective deposit requirements until changed by a later determination. Eligible parties may request the next review of qualifying November-anniversary orders by November 30, 2026. Future reviews, litigation, or other administrative action could produce different rates, although separate litigation involving an earlier Korean plate review does not directly change these 2024 review results.
How Stable Software Can Help
Protect Drawback Claims From AD/CVD Overstatement
Customs brokers need a clear separation between ineligible AD/CVD payments and ordinary customs duties that may qualify for recovery. DrawbackAI is flat-license duty drawback software that U.S. customs brokers can white-label for importer clients while filing claims under their own filer code.
Stable Software charges a flat software license and never takes a percentage of the importer’s refund. This model allows brokers to maintain control of the client relationship and drawback filing process without tying software cost to claim value. Brokers evaluating drawback opportunities on entries affected by these steel and aluminum orders can use DrawbackAI as the software foundation for a compliant, broker-led recovery program.
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