AD/CVD Duties: Guide for US Importers in 2026

What Are Anti-Dumping and Countervailing Duties?

Anti-dumping duties (AD) and countervailing duties (CVD) are additional tariffs imposed by the US government on imported goods that are found to be sold in the US market at unfairly low prices. Anti-dumping duties address dumping — the practice of exporting goods at a price lower than the normal value (typically the price in the home market or the cost of production plus a reasonable profit). Countervailing duties address government subsidies — when a foreign government provides financial assistance (grants, tax breaks, below-market loans, or other benefits) to domestic producers, enabling them to sell at artificially low prices in the US market.

These duties are separate from and in addition to regular customs duties. An imported product can be subject to its normal HTS duty rate, plus an anti-dumping duty, plus a countervailing duty, plus Section 232 or Section 301 tariffs — all simultaneously. The combined effect can be devastating: some Chinese steel products face combined duty rates exceeding 500%. Understanding AD/CVD exposure is not optional for any serious importer; it is a fundamental compliance requirement.

How AD/CVD Investigations Work

AD/CVD cases begin with a petition filed by a US domestic industry — typically a group of manufacturers or a trade association — with both the Department of Commerce (Commerce) and the US International Trade Commission (ITC). The petition alleges that imported goods are being dumped and/or subsidized, and that the domestic industry is materially injured or threatened with material injury as a result. What follows is a rigorous multi-phase investigation process that typically takes 12 to 18 months.

1. Initiation: Commerce reviews the petition for sufficiency and initiates an investigation within 20 days if the petition meets legal requirements.
2. Preliminary ITC determination: The ITC makes a preliminary determination of injury within 45 days. If the ITC finds no reasonable indication of injury, the case is terminated.
3. Preliminary Commerce determination: Commerce calculates preliminary dumping margins and/or subsidy rates, typically within 140 days of initiation. If margins are found, cash deposits are required on all future imports.
4. Final Commerce determination: Commerce issues final dumping margins and subsidy rates after further investigation, verification of foreign producer data, and consideration of interested party comments.
5. Final ITC determination: The ITC makes a final injury determination. If the ITC finds material injury or threat thereof, Commerce issues an AD/CVD order.
6. AD/CVD order: The order takes effect, establishing the duty deposit rates that apply to all covered merchandise from specified countries. Orders remain in place indefinitely until revoked through a sunset review.

Current Major AD/CVD Orders Affecting US Importers

As of early 2026, there are over 700 active AD/CVD orders covering a wide range of products and countries. The most impactful orders for US importers include:

• Steel products: Dozens of orders covering hot-rolled, cold-rolled, corrosion-resistant, stainless, and structural steel from China, India, Korea, Vietnam, Turkey, and many other countries. Combined AD/CVD rates on Chinese steel can exceed 500%.
• Aluminum products: Orders covering aluminum extrusions, common alloy sheet, and foil from China, with rates ranging from 30% to over 300%.
• Solar panels and cells: AD/CVD orders on crystalline silicon photovoltaic cells and modules from China, Taiwan, and several Southeast Asian countries, significantly affecting the renewable energy supply chain.
• Wooden bedroom furniture: Long-standing orders on wooden bedroom furniture from China, with AD rates up to 216%.
• Tires: Orders on passenger vehicle and light truck tires from China, Korea, Taiwan, Thailand, and Vietnam.
• Honey: AD orders on honey from China, Argentina, Brazil, India, and Ukraine, with Chinese rates exceeding 200%.
• Seafood: AD/CVD orders on shrimp from China, India, Vietnam, and other major producers, as well as tilapia fillets and crawfish from China.

Understanding Deposit Rates and Annual Reviews

When an AD/CVD order is in effect, importers must deposit estimated duties at the time of entry. These deposit rates are set during the investigation and adjusted through annual administrative reviews. The deposit rate depends on the specific foreign producer/exporter: companies that cooperated with the investigation may receive individually calculated rates, while non-cooperating or unknown companies receive the highest rate (the "all-others" or "China-wide" rate). Annual reviews, conducted by Commerce at the request of interested parties, recalculate the actual dumping margins based on the most recent year's sales data and can result in additional duty assessments or refunds.

Evasion Enforcement: The EAPA Process

In 2015, Congress enacted the Enforce and Protect Act (EAPA), creating a formal process for investigating AD/CVD evasion. CBP's Trade Remedy Law Enforcement Directorate (TRLED) investigates allegations of evasion — including transshipment (routing goods through third countries to avoid AD/CVD duties), misclassification (declaring goods under HTS codes not covered by AD/CVD orders), and undervaluation. EAPA investigations have become increasingly aggressive, with CBP conducting on-site verifications at foreign facilities and imposing interim measures (including suspension of liquidation and cash deposits) during investigations.

Recent EAPA enforcement actions have targeted Vietnamese and Thai exporters of steel, aluminum, and solar products suspected of merely repackaging or performing minor processing on Chinese-origin goods to evade Chinese AD/CVD orders. Importers found to have evaded AD/CVD duties face the full AD/CVD rate applied retroactively, plus penalties that can reach four times the duty loss.

Why Accurate HTS Classification Is Critical for AD/CVD

AD/CVD orders define their scope using specific HTS codes and product descriptions. Whether your product is covered by an AD/CVD order often comes down to its HTS classification. A misclassification that inadvertently places your product within the scope of an AD/CVD order can result in unexpected duty deposits and compliance complications. Conversely, a misclassification that removes your product from scope when it should be covered constitutes evasion — even if unintentional — and can trigger EAPA investigations, retroactive duties, and penalties.

Navigating AD/CVD compliance requires vigilance, accurate classification, and awareness of evolving enforcement priorities. Importers should conduct AD/CVD screening on every product before the first shipment, maintain meticulous records of supplier relationships and country of origin, and monitor Commerce Federal Register notices for new investigations and annual review results that could affect their supply chain.