Discontinuation of suspension of liquidation that was based on initiation of circumvention inquiries - antidumping and countervailing duty orders on crystalline silicon photovoltaic cells, whether or not assembled into modules, from the People's Republic of China (A-570-979/C-570-980)

1. On 04/07/2022, Commerce notified U.S. Customs and Border Protection (CBP) that it initiated circumvention inquiries to determine whether crystalline silicon photovoltaic cells, whether or not assembled into modules, that have been completed in, and exported from, the Kingdom of Cambodia, Malaysia, the Kingdom of Thailand, or the Socialist Republic of Vietnam using parts and components manufactured in the People's Republic of China are circumventing the antidumping and countervailing duty orders on crystalline silicon photovoltaic cells, whether or not assembled into modules, from the People's Republic of China (A-570-979/C-570-980). See message 2097402 dated 04/07/2022. 2. Based on the initiation of the above-referenced circumvention inquiries, Commerce directed CBP to continue to suspend liquidation of entries of crystalline silicon photovoltaic cells, whether or not assembled into modules, that have been completed in, and exported from, the Kingdom of Cambodia, Malaysia, the Kingdom of Thailand, or the Socialist Republic of Vietnam using parts and components manufactured in the People's Republic of China that are already subject to the suspension of liquidation under the antidumping and countervailing duty orders on crystalline silicon photovoltaic cells, whether or not assembled into modules, from the People's Republic of China at the cash deposit rate in effect on the date of entry. See message 2097402 dated 04/07/2022. 3. On 09/12/2022, Commerce added Part 362 to its regulations to implement Presidential Proclamation 10414, "Declaration of Emergency and Authorization for Temporary Extensions of Time and Duty-Free Importation of Solar Cells and Modules From Southeast Asia" (87 FR 35067), which was signed on 06/06/2022. See 87 FR 56868. 4. Pursuant to 19 CFR 362.103(b)(1)(i), CBP is directed to discontinue the suspension of liquidation and collection of cash deposits that were ordered based on Commerce's initiation of the above-referenced circumvention inquiries for entries of crystalline silicon photovoltaic cells, whether or not assembled into modules, that have been completed in, and exported from, the Kingdom of Cambodia, Malaysia, the Kingdom of Thailand, or the Socialist Republic of Vietnam using parts and components manufactured in the People's Republic of China (i.e., discontinue the continued suspension of liquidation ordered in message 2097402). If liquidation is presently being suspended and cash deposits collected on entries only on the basis of message 2097402 dated 04/07/2022, then CBP shall liquidate those entries without regard to antidumping and countervailing duties and refund the cash deposits that were collected on those entries on that basis. 5. Entries for which liquidation was suspended on a basis other than Commerce's initiation of the above-referenced circumvention inquiries, including entries suspended under the antidumping and countervailing duty orders on crystalline silicon photovoltaic cells, whether or not assembled into modules, from the People's Republic of China or entries suspended pursuant to message 3041408 dated 02/10/2023, should not be liquidated until specific liquidation instructions are issued for those entries. 6. These instructions constitute notice of the lifting of suspension of liquidation of certain entries of subject merchandise covered by paragraph 4. Accordingly, notice of the lifting of suspension occurred on the message date of these instructions. 7. The assessment of antidumping/countervailing duties by CBP on shipments or entries of this merchandise is subject to the provisions of section 778 of the Tariff Act of 1930, as amended. Section 778 requires that CBP pay interest on overpayments or assess interest on underpayments of the required amounts deposited as estimated antidumping/countervailing duties. The interest provisions are not applicable to cash posted as estimated antidumping/countervailing duties before the date of publication of the antidumping/countervailing duty order. Interest shall be calculated from the date payment of estimated antidumping/countervailing duties is required through the date of liquidation. The rate at which such interest is payable is the rate in effect under section 6621 of the Internal Revenue Code of 1954 for such period. 8. In accordance with 19 CFR 351.226(l)(5), this instruction does not affect or otherwise limit CBP's independent authority to take any additional action with respect to the suspension of liquidation or related measures. 9. If there are any questions by the public regarding this message, please contact the Call Center for the Office of AD/CVD Operations, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce at (202) 482-0984. CBP ports should submit their inquiries through authorized CBP channels only. (This message was generated by OIV: HS initials.) 10. There are no restrictions on the release of this information. Alexander Amdur