New solar cells AD/CVD orders materially change the cost and compliance profile of photovoltaic imports from India, Indonesia, and Laos. Importers, project developers, and customs brokers must now align entry procedures with exporter-specific rates, provisional-measures gaps, and retroactive duty exposure.
Scope and Rates Under the New Solar Cell Orders
The antidumping and countervailing duty orders cover crystalline silicon photovoltaic cells from India, Indonesia, and Laos, whether imported separately or assembled into modules. Because scope language controls over product descriptions, importers should evaluate technical specifications, country of origin, production location, and module assembly arrangements before determining whether merchandise falls within the orders.
The orders are identified as A-533-942 and C-533-943 for India, A-560-846 and C-560-847 for Indonesia, and A-553-003 and C-553-004 for Laos. They are dated November 4, 2026, with publication scheduled for November 9, 2026.
Country-Specific Cash Deposit Rates
For India, the listed antidumping dumping margin for Mundra Solar PV Limited, Mundra Solar Energy Limited, and all others is 123.04 percent, with an adjusted AD cash deposit rate of 107.17 percent. The CVD rate for the Mundra companies and all others is 126.09 percent.
For Indonesia, the AD cash deposit rate is 94.36 percent for PT Blue Sky Solar Indonesia, PT REC Solar Energy Indonesia, and all others. The CVD rate is 173.70 percent for PT Blue Sky Solar Indonesia and 73.20 percent for PT REC Solar Energy Indonesia and all others.
For Laos, the amended AD determination establishes a 65.76 percent dumping margin and a 65.36 percent cash deposit rate for qualifying Solarspace producer-exporter combinations and the Laos-wide entity. The CVD rates are 82.03 percent for Solarspace Technology (Laos) Sole Co., Ltd. and all others, and 153.67 percent for Vietnam Sunergy Joint Stock Company.
Several rates are based on adverse facts available. Importers should not assume that a commercial relationship, brand name, or claimed manufacturer automatically establishes eligibility for a particular rate.
Entry Timing and Provisional-Measures Gaps
Cash deposit liability does not depend solely on whether merchandise entered before or after the orders were announced. The sequence of preliminary determinations, expiration of provisional measures, final injury determinations, and publication creates distinct entry periods that require separate treatment.
The provisional AD measures associated with the April 28, 2026 preliminary determinations ended on October 24, 2026. The CVD provisional-measures period associated with the February 26, 2026 preliminary determinations ended on June 25, 2026. Suspension of liquidation and cash deposit requirements generally resume when the final injury determinations are published.
Reviewing Entries During the Gap Periods
Entries made after the applicable provisional-measures period expired but before suspension resumed generally are not subject to the corresponding AD or CVD assessment. An entry could therefore fall within the AD gap, the longer CVD gap, both deposit regimes, or neither, depending on its entry date and the legally operative publication dates.
Customs brokers and import compliance teams should segment entries by:
- Country of origin
- Entry date
- Exporter and producer combination
- AD case number
- CVD case number
- Deposit rate used at entry
- Whether liquidation was suspended
The AD and CVD timelines must be analyzed separately. An entry that is outside the AD provisional-measures gap may still fall within the CVD gap, or vice versa. Automated entry systems should therefore avoid applying a single effective date to both cases.
Importers should also review entry summaries, broker instructions, product master data, and supporting origin records. Corrections may be appropriate when a deposit was omitted, applied during a statutory gap, or calculated using the wrong exporter-specific rate. Any corrective approach should account for the entry's procedural status and applicable filing deadlines.
Indonesia Critical Circumstances and Retroactive Exposure
Indonesia requires additional attention because critical circumstances were found for certain CVD imports. This finding permits retroactive suspension of liquidation and CVD deposit requirements for covered entries made during the 90-day period preceding the preliminary determination.
For PT Blue Sky Solar Indonesia and the applicable all-others category, retroactive CVD suspension reaches back to November 28, 2025. Importers that entered Indonesian crystalline silicon photovoltaic cells or modules during this period may face substantial liability even if no CVD cash deposit was collected when the merchandise entered.
Identifying Entries Subject to Retroactive CVD
A critical-circumstances review should begin with entry-level transaction data rather than purchase order dates, vessel departure dates, or invoice dates. Relevant fields generally include entry date, country of origin, manufacturer, exporter, importer of record, entered value, case number, and liquidation status.
The producer and exporter must be verified carefully. Solar supply chains may involve contract manufacturing, affiliated trading companies, third-country invoicing, or modules assembled using cells produced elsewhere. These arrangements can complicate the assignment of the correct CVD rate and the determination of whether retroactivity applies.
Critical circumstances were not found for the India and Laos CVD cases. Consequently, cash deposits collected for the 90-day pre-preliminary period for those countries generally should be refunded where applicable. Importers should track expected refunds and confirm that entry records reflect the correct country-specific treatment.
Retroactive CVD liability can create an unexpected financial statement and landed-cost impact. Trade directors should coordinate with finance, procurement, and legal teams to quantify exposure, preserve supporting documents, and evaluate whether supplier contracts allocate responsibility for additional duties. Brokers should obtain written rate instructions when producer or exporter identity is unclear rather than relying on informal commercial descriptions.
Duty Drawback and Broader Landed-Cost Controls
Antidumping and countervailing duties are not eligible for duty drawback under 19 U.S.C. 1677h. Exporting or destroying covered solar cells or modules does not convert AD/CVD deposits or assessments into refundable drawback amounts.
Ordinary customs duties paid on the same entries may still qualify for drawback when the merchandise is exported or destroyed, or when qualifying imported merchandise is used to manufacture exported goods. The claim must independently satisfy the applicable drawback requirements.
Separating AD/CVD From Eligible Duties
Drawback calculations should maintain a clear distinction among ordinary customs duties, merchandise processing fees, AD deposits, CVD deposits, and other tariff measures. Treating the total payment associated with an entry as a single recoverable duty amount can overstate the claim and introduce avoidable compliance risk.
Importers and brokers should preserve entry-line detail connecting each payment to its duty type and case number. That separation becomes especially important when a line contains ordinary duty alongside high AD and CVD deposits. Accounting systems, broker reports, and drawback workpapers should use consistent classifications so that ineligible trade-remedy duties are excluded before claim preparation.
The new orders also require a broader landed-cost review. Procurement teams should model AD and CVD separately because exporter-specific rates, subsidy offsets, and future administrative reviews may affect final liability. Cash deposits are not necessarily the final duties assessed at liquidation.
Importers should consider the combined effect of ordinary duty, applicable trade measures, AD/CVD deposits, freight, insurance, and financing costs. Supplier certifications should identify the actual cell producer and country of production, not merely the module assembler or country of shipment. A reliable producer-to-entry audit trail supports scope analysis, rate selection, retroactivity reviews, and defensible drawback calculations for eligible ordinary duties.
- Commerce issued AD orders (A-533-942, A-560-846, A-553-003) and CVD orders (C-533-943, C-560-847, C-553-004) on crystalline silicon photovoltaic cells (whether or not assembled into modules) from India, Indonesia, and Laos, dated November 4, 2026 and scheduled for Federal Register publication on November 9, 2026.* This followed the ITC's November 2, 2026 notification of affirmative final injury determinations (vote held October 14, 2026). The Laos AD final determination was amended for a ministerial error (incorrect deduction of Section 201 duties on certain Solarspace sales).
- AD cash deposit rates (adjusted for subsidy offsets where applicable) include 107.17 percent for Indian producers such as Mundra Solar PV Limited, Mundra Solar Energy Limited, and all others (123.04 percent dumping margin, AFA-based); 94.36 percent for Indonesian producers including PT Blue Sky Solar Indonesia, PT REC Solar Energy Indonesia, and all others (AFA); and 65.36 percent for Laos Solarspace combinations and the Laos-wide entity (65.76 percent dumping margin after amendment).* Suspension of liquidation continues, with cash deposits required upon FR publication of the ITC injury notice. Provisional AD measures expired October 24, 2026.
- CVD subsidy rates are 126.09 percent (AFA) for Indian Mundra companies and all others; 173.70 percent (AFA) for Indonesia's PT Blue Sky Solar Indonesia and 73.20 percent for PT REC Solar Energy Indonesia and all others; and 82.03 percent for Laos Solarspace Technology (Laos) Sole Co., Ltd. and all others, with 153.67 percent (AFA) for Vietnam Sunergy Joint Stock Company.* The ITC found critical circumstances exist for Indonesia (enabling retroactive CVD from November 28, 2025 for Blue Sky and all others) but not for India or Laos. CVD provisional measures expired June 26, 2026.
- Combined AD/CVD rates reach as high as approximately 249 percent for India, 268 percent for Indonesia, and 219 percent for Laos and stack on existing executive tariffs and Section 232 measures.* The Alliance for American Solar Manufacturing and Trade (petitioners including First Solar, Hanwha Qcells USA, and Mission Solar Energy) described the rates as prohibitive and as closing a tariff-hopping route used by some Chinese-owned operations. Industry coverage in October 2026 highlighted the ITC vote as the final hurdle before orders. Limited specific practitioner discussion of the November orders appeared on X in the reviewed period.
Frequently Asked Questions
What products are covered by the solar cells AD/CVD orders?
The orders cover crystalline silicon photovoltaic cells from India, Indonesia, and Laos, whether or not the cells are assembled into modules. Coverage generally depends on the controlling scope language and the physical characteristics and production history of the merchandise. Product names, tariff classifications, and invoice descriptions can assist with screening, but they do not replace a complete scope analysis.
When do the new cash deposit requirements apply?
Suspension of liquidation and cash deposit requirements generally resume upon publication of the final injury determinations, scheduled for November 9, 2026. Importers must also account for the expiration of AD provisional measures on October 24, 2026 and CVD provisional measures on June 25, 2026. The treatment of a specific entry depends on its date, country, producer, exporter, and applicable case.
Are the listed cash deposit rates the final duty liability?
Not necessarily. Cash deposits secure estimated liability at entry. Final AD and CVD assessments may later change through administrative reviews, scope proceedings, court decisions, or other case developments. Importers should retain reserves and avoid treating the entry-stage deposit as a guaranteed final cost.
Which Indonesian entries may face retroactive CVD liability?
Covered entries associated with PT Blue Sky Solar Indonesia and the applicable all-others category may be subject to retroactive suspension dating to November 28, 2025. Importers should review producer and exporter identities, entry dates, entered values, deposit records, and liquidation status. PT REC Solar Energy Indonesia may have different rate treatment, so parties should not apply a single Indonesian rate across all suppliers.
Can AD and CVD payments be recovered through duty drawback?
No. AD and CVD duties are excluded from drawback eligibility. Ordinary customs duties paid on the same entries may remain eligible if the merchandise is exported, destroyed, or used in qualifying manufacturing activity and all other drawback requirements are met. Drawback workpapers should exclude AD/CVD amounts at the entry-line level.
How Stable Software Can Help
Keep Recoverable Duties Separate From AD/CVD
High AD and CVD rates make accurate duty classification essential for brokers managing drawback claims. Stable Software's DrawbackAI is flat-license duty drawback software that U.S. customs brokers can white-label for importer clients and use to file under their own filer codes.
Stable Software charges a flat software license and never takes a percentage of the refund. This model allows brokers to retain control of the client relationship while keeping recoverable ordinary duties distinct from ineligible AD/CVD amounts. Brokers supporting solar importers can evaluate DrawbackAI as part of a disciplined process for identifying eligible duties, preparing claims, and expanding drawback services without surrendering a share of client refunds.
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