Tariffs & HTS
Turkish aluminum foil: final U.S. CVD rates take effect
Commerce’s final 2023 countervailing-duty review sets rates of 2.65% for Assan Aluminyum Sanayi ve Ticaret A.S. and 3.82% for Panda Aluminyum A.S. on covered aluminum foil from Türkiye. For subject shipments entered or withdrawn for consumption on or after October 2, 2026, Commerce intends to instruct CBP to collect deposits at those rates. Other firms keep their most recent company rate or the all-others rate; this notice does not assign every Turkish exporter one rate.
What changed
The review period for assessment is January 1 through December 31, 2023. Commerce says its final rates did not change from the preliminary results.
CBP will assess duties on appropriate entries from that period at the listed final rates, with assessment instructions no earlier than 35 days after publication; litigation can delay liquidation. The new deposit instructions apply prospectively from publication to subject foil entries of the two reviewed producers.
Assan’s affiliated exporter Kibar Dis Ticaret and Panda’s affiliated exporter Seherli receive the rate of the producer shown on the CBP entry form, because their subsidies were included in the producer calculations and no separate rates were assigned.
For firms outside this review, the latest applicable company-specific or all-others deposit continues. The Federal Register notice points to the Issues and Decision Memorandum for the complete written product scope; a broad label such as aluminum foil alone is insufficient to decide coverage.
What to reconcile
- Confirm the written order scope and the producer listed on the entry form before applying the Assan 2.65% or Panda 3.82% cash-deposit rate.
- Separate 2023 review-period entries for final assessment from shipments entered for consumption on or after October 2, 2026 for deposits.
- For Kibar Dis, Seherli or an unreviewed exporter, verify the producer and the latest applicable company or all-others rate with the broker and CBP.