Large diameter welded pipe from Türkiye now carries a final 3.34 percent countervailing duty rate for HDM Çelik following the 2024 administrative review. Importers and customs brokers must distinguish the new prospective cash deposit requirement from the assessment of 2024 entries, while continuing to account for the separate antidumping duty order. ## What the Final CVD Results Establish ### HDM Çelik Receives a 3.34 Percent Rate The final results assign HDM Çelik Boru Sanayi Ve Ticaret A.S. a net countervailable subsidy rate of 3.34 percent ad valorem for the January 1 through December 31, 2024 period of review. That rate includes 0.61 percent attributed to export subsidies. The same final rate applies to HDM Spiral Kaynakli Çelik Boru A.S., also identified as HDM Spirally Welded Steel Pipe Inc. The final determination is largely consistent with the preliminary results. No interested party submitted comments challenging the preliminary calculations, although minor corrections identified during verification were incorporated into the final determination. For compliance teams, the absence of substantive changes simplifies comparison between preliminary estimates and final exposure, but it does not eliminate the need for entry-level validation. ### The All-Others Rate Remains Unchanged The 3.34 percent rate is company-specific. It should not automatically be used for every shipment of large diameter welded pipe from Türkiye. The all-others cash deposit rate remains 3.72 percent, as established in the original investigation. Correct rate selection therefore depends on the identities of both the producer and exporter. Importers purchasing through trading companies or distributors should not assume that the mill's rate will always control. Where the producer and exporter each have established company-specific rates and those rates differ, the higher rate generally applies for cash deposit purposes. Brokers should verify the complete manufacturer and exporter chain before entry transmission. Commercial invoices, mill certificates, purchase orders, and manufacturer identification data should be reviewed together to prevent unsupported use of HDM Çelik's lower company-specific rate. ## Cash Deposit and Antidumping Duty Implications ### The New Rate Applies Prospectively The 3.34 percent CVD cash deposit rate applies to covered entries made on or after October 6, 2026. It does not retroactively replace the cash deposit rate that was in effect when earlier merchandise entered. Instead, the final review results perform two separate functions: they establish the assessment rate for reviewed 2024 entries and set a new prospective deposit rate for qualifying future entries. Customs brokers should update classification and trade remedy instructions in their operating procedures, client profiles, and entry review workflows. Importers should also confirm that purchase costing models reflect the new CVD deposit percentage beginning on the effective date. ### The Antidumping Order Still Applies The countervailing duty order under case C-489-834 is separate from the antidumping duty order under case A-489-833. Merchandise within the scope may therefore require both AD and CVD case numbers on the same entry. The CVD rate does not replace, offset, or absorb the applicable antidumping duty rate. For covered HDM Çelik transactions, the companion antidumping administrative review produced a 1.89 percent dumping margin. The exact deposit treatment still depends on the applicable producer, exporter, entry date, and instructions in effect at entry. Compliance teams should avoid treating 3.34 percent plus 1.89 percent as a universal rate for all Turkish welded pipe shipments. Entry controls should independently validate the ordinary customs duty, CVD case, AD case, merchandise scope, producer, exporter, and effective date. This layered review is particularly important when goods are purchased through distributors, because commercial seller information may not establish the manufacturer and exporter combination required for trade remedy reporting. ## Assessment and Liquidation of 2024 Entries ### Final Assessment Is Different From the Original Deposit For entries made during the 2024 review period, the final 3.34 percent rate generally determines the countervailing duties ultimately assessed on qualifying HDM Çelik merchandise. The cash deposited at entry was only security. It was not necessarily the final duty liability. If the deposit collected on a reviewed entry exceeded the final assessment amount, liquidation may result in a refund, generally with applicable interest. If the deposit was lower than the final liability, the importer may receive a bill for the difference. Importers should compare entry-level deposits against the final rate before liquidation rather than waiting for refunds or supplemental bills to reveal discrepancies. ### Timing Requires Active Monitoring Commerce generally transmits assessment instructions to U.S. Customs and Border Protection no earlier than 35 days after publication of the final results. Litigation can alter that timeline. If a summons is filed with the U.S. Court of International Trade during the applicable 90-day injunction period, liquidation may be held to preserve judicial review. Importers should maintain a review population covering all potentially affected 2024 entries, including entry numbers, dates, entered values, manufacturers, exporters, CVD deposits, AD deposits, and current liquidation status. Brokers can support this process by checking that case numbers and party combinations were accurately declared, although the importer of record remains responsible for its compliance position. An internal reconciliation of reviewed entries should not be confused with filing a formal CBP reconciliation entry. Trade remedy duties generally require management through administrative review and liquidation procedures rather than assumption that the reconciliation program can correct every issue. Any discovered entry error should be evaluated promptly to determine the appropriate correction mechanism and timing. ## Compliance and Cost Controls for Importers ### Strengthen Producer and Exporter Validation The most immediate control is a documented process for determining who produced and exported the pipe. Importers buying from intermediaries should obtain mill certificates, manufacturer affidavits, sales documentation, and shipment records before entry. Legal entity names should be matched carefully because abbreviated names, translated names, and affiliated-company names can lead to the wrong cash deposit rate. Broker instructions should specify that both the AD and CVD cases must be evaluated. Automated templates are useful, but they should not substitute for scope review or party validation. A prior entry with the same tariff classification does not prove that the current shipment has the same manufacturer, exporter, scope status, or trade remedy rate. ### Treat CVD as a Non-Drawback Cost Countervailing duties are not eligible for duty drawback. Importers should therefore treat assessed CVD as a sunk trade cost rather than including it in projected drawback recoveries. Antidumping duties are also generally outside the drawback framework. This distinction matters for landed-cost forecasting. A shipment may include ordinary customs duties that are potentially eligible for drawback if the statutory and operational requirements are met, while its AD and CVD remain unrecoverable through drawback. Finance and compliance teams should separate these duty categories in entry data and cost models. Importers should also retain sufficient reserves until reviewed entries liquidate. The final assessment rate may differ from the original deposit, and litigation can delay liquidation. A disciplined reserve methodology should account for entered value, deposit history, final review rate, potential interest, and the status of each entry. Trade directors can then distinguish recoverable ordinary duty opportunities from permanent trade remedy exposure when evaluating sourcing and pricing decisions. ## Frequently Asked Questions ### What Is the Final CVD Rate for HDM Çelik Pipe? The final net subsidy rate is 3.34 percent ad valorem for HDM Çelik Boru Sanayi Ve Ticaret A.S. The rate also applies to HDM Spiral Kaynakli Çelik Boru A.S. It includes 0.61 percent attributed to export subsidies. ### When Does the 3.34 Percent Cash Deposit Rate Begin? The prospective cash deposit rate applies to covered entries made on or after October 6, 2026. Entries from the 2024 period of review are assessed under the final review results, but their original deposits remain part of the liquidation calculation. ### Does the CVD Rate Replace the Antidumping Duty Rate? No. The antidumping and countervailing duty orders are separate. Covered entries may require deposits under both A-489-833 and C-489-834. Brokers should report both cases when applicable and verify each rate independently. ### What Rate Applies to Other Turkish Producers or Exporters? The all-others CVD cash deposit rate remains 3.72 percent. Other company-specific rates may also apply depending on the producer and exporter. If both parties have different company-specific rates, the higher rate generally controls the cash deposit calculation. ### Can Importers Claim Drawback on the CVD Paid? No. Countervailing duties are not eligible for duty drawback. Importers should exclude CVD from expected drawback recoveries while separately evaluating whether ordinary customs duties on exported or destroyed merchandise may qualify. ### What Should Importers Do With Their 2024 Entries? Importers should identify all potentially covered 2024 entries, compare deposits with the final 3.34 percent assessment rate, validate manufacturer and exporter data, and monitor liquidation. They should also preserve entry and sourcing records in case classification, scope, or party identity questions arise. ## How Stable Software Can Help ### Separate Recoverable Duties From Trade Remedy Costs Although CVD and antidumping duties are not eligible for drawback, importers may still have recoverable ordinary customs duties associated with qualifying exports or destructions. Customs brokers can use DrawbackAI as white-label duty drawback software for their importer clients and file claims under their own filer code. Stable Software charges a flat software license and never takes a percentage of the refund. This structure allows brokers to build a client-facing drawback service while keeping control of the filing relationship and economics. Importers and brokers evaluating duty recovery should clearly separate eligible ordinary duties from nonrecoverable AD and CVD costs before estimating potential refunds.
- On October 6, 2026, the U.S. Department of Commerce published final results of the 2024 CVD administrative review on large diameter welded pipe from Türkiye (C-489-834, 91 FR 63524). HDM Çelik Boru Sanayi Ve Ticaret A.S. received a net subsidy rate of 3.34 percent ad valorem (including 0.61 percent export subsidies), which also applies to HDM Spiral Kaynakli Çelik Boru A.S. No comments were filed on the June 4, 2026 preliminary results, and only minor verification corrections were made. The cash deposit rate applies to entries on or after October 6, 2026, while the all-others rate stays at 3.72 percent.
- Commerce will instruct CBP to assess duties at the 3.34 percent rate for HDM Çelik entries during the January 1, 2024 through December 31, 2024 period of review. Assessment instructions are due no earlier than 35 days after publication. Disclosure of calculations is planned within five days of the notice.
- The companion AD administrative review final results (A-489-833) were issued September 25, 2026, with a 1.89 percent dumping margin for HDM Çelik and Cimtas. A correction notice followed on October 5, 2026, to fix a company name spelling. Both the AD and CVD orders remain in effect separately.
- Practitioner discussion on X is sparse. One October 7, 2026 post from a legal news account highlighted the 3.34 percent CVD rate for HDM Celik in the 2024 review. No other recent posts or industry articles on steel trade sites covered the CVD finals as of mid-October 2026.
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