S. 5666: No Concealing Harmful Evasion of Antidumping Tariffs on Solar Act

This bill would direct U.S. Customs and Border Protection to go back and collect certain antidumping and countervailing duties on imported solar cells and modules that were previously allowed to enter without those duties under a temporary solar tariff moratorium.

What products and shipments it covers

The bill applies to crystalline silicon photovoltaic cells, including cells that may or may not have been assembled into modules, if they:

• Were imported between June 6, 2022, and June 6, 2024;
• Were admitted without antidumping or countervailing duties because of Presidential Proclamation 10414 and related regulations;
• Are covered by existing antidumping or countervailing duty orders, including certain circumvention findings; and
• Are still under administrative review.

What the government would do

Within 90 days of enactment, Customs would have to:

• Assess and collect the duties that should have been paid on qualifying imports;
• Collect interest on those duties for liquidated entries, from the date of entry until payment;
• Use existing customs procedures for making the assessments; and
• Deposit the money into the general fund of the Treasury.

Limits and importer rights

The bill says it would not:

• Extend or pause any existing statute of limitations;
• Take away an importer’s right to challenge an assessment through administrative or court review; or
• Limit Customs’ ability to use other penalties or legal remedies already available under current law.

Public disclosure requirement

The bill would also require Customs to publish, on a public website, a list of importers of record who receive bills for these duties and interest. That list would include:

• The importer’s name and address;
• The total amount assessed;
• The number of covered entries involved; and
• The payment status, including whether the bill is unpaid, fully paid, or under review.

Customs would update the list whenever there is a material change in payment status, and it would not have to disclose information protected by law or information that could harm an ongoing law enforcement investigation.

Relevant Companies

• CSIQ — Canadian Solar could be directly affected if any of its imported crystalline silicon photovoltaic cells or modules were among the covered entries subject to retroactive duties.
• JKS — JinkoSolar could be directly affected by retroactive duty assessments on covered solar cell imports tied to its supply chain or import operations.
• DQ — Daqo New Energy could be affected if its products or related imports fall within the bill’s covered solar-cell category and duty orders.
• SEDG — SolarEdge could be indirectly affected if supply-chain costs rise for solar components imported by its partners or distributors, though the bill is more directly aimed at importers of solar cells and modules.
• ENPH — Enphase could face indirect effects if the bill changes pricing or availability of imported solar components used in the broader market.