Importers of solar panels are very much aware that solar panels manufactured with Chinese made solar cells are subject to Antidumping and Countervailing duties. Most are also aware than an exception to the AD and CVD duties is if the solar panels are manufactured using solar cells sourced from other countries. We have seen a number of imports of solar panels from China this past year using solar cells manufactured in Taiwan. Importers have used this method to avoid the AD and CVD duties on Chinese manufactured solar panels.
Unfortunately, this door may be closing. The U.S. ITC has determined that there was injury to the U.S. solar industry from the Taiwanese solar industry. They have approved further investigation into an AD case regarding Taiwanese solar products with a preliminary AD duty determination due on or around June 9, 2014.
Importers of solar panels using Taiwanese solar cells are urged to proceed with caution. Despite the June 9, 2014 Preliminary Determination date being more than three months away, there is the possibility that the ITC will determine Critical Circumstances exist thereby allowing the AD duties to be retroactively applied three months from the date of the Preliminary Determination. While it is difficult to predict whether or not the ITC will determine Critical Circumstances, in this case there is history supporting the possibility. The ITC did find and impose Critical Circumstances for the original AD & CVD case on solar panels from China. Importers who think they can rush a shipment into the United States within the next three months before the Preliminary Determination may find that the AD duties are retroactively applied to their shipments during that time period.
Please feel free to contact me if you have questions.Jimmy Ting Great World Logistics (GWL) Great World Customs Service