Common alloy aluminum sheet AD/CVD orders partially revoked for can stock
Commerce partially revoked the China and Bahrain et al. common alloy aluminum sheet AD/CVD orders for certain can stock. Scope, retroactive refunds of estimated duties, and why this is not drawback.
Commerce has issued final results of changed circumstances reviews (CCRs) partially revoking the common alloy aluminum sheet AD/CVD orders with respect to certain aluminum can stock. The notice is 91 FR 60591 (FR Doc. 2026-19516; applicable September 24, 2026).
The partial revocation covers the China aluminum sheet AD and CVD orders and the Bahrain et al. AD and CVD orders (Bahrain, Brazil, Croatia, Egypt, Germany, India, Indonesia, Italy, Oman, Romania, Serbia, Slovenia, South Africa, Spain, Taiwan, and Türkiye). Commerce found more than 85 percent of the domestic industry supports the CCR requests and received no opposing comments.
Partial revocation for certain aluminum can stock. CBP to liquidate covered unliquidated entries without AD/CVD and refund estimated duties, retroactive to suspension.
What is out of scope now
The orders' can-stock exclusion is revised (China language aligned with Bahrain et al., including temper H-39). In substance, excluded aluminum can stock is suitable for beverage cans, lids, or tabs; gauges 0.200 mm to 0.292 mm; temper H-19, H-41, H-48, H-39, or H-391; with lubricant on flat surfaces. It is generally classifiable under 7606.12.3045 and 7606.12.3055, but the written description controls regardless of HTSUS. Full revised scopes are in Appendices I and II of the notice.
CBP liquidation and refunds
Partial revocation: certain aluminum can stock under China + Bahrain et al. orders
CBP: liquidate without AD/CVD; refund estimated AD/CVD on unliquidated covered entries
Retroactive to the date suspension of liquidation began
Commerce intends CBP instructions within 15 days of publication (shortened from usual 35)
Because domestic-industry support exceeded 85 percent and no party opposed the preliminary results, Commerce is expediting assessment instructions to CBP (within 15 days of Federal Register publication rather than waiting the usual 35 days).
The CCR instructs CBP to refund estimated antidumping and countervailing duties on unliquidated entries covered by the partial revocation. That is an AD/CVD deposit/refund consequence of scope revocation, not a duty-drawback claim under 19 U.S.C. § 1313. Separately, AD/CVD duties remain generally outside drawback under 19 U.S.C. § 1677h and 19 CFR § 190.3.
Importer next steps
- Confirm merchandise meets the revised can-stock exclusion (gauge, temper including H-39, lubricant, end use).
- Identify unliquidated entries that were suspended under the China or Bahrain et al. aluminum sheet orders.
- Watch for Commerce's CBP instructions and ACE liquidation/refund activity; escalate if covered entries do not liquidate without AD/CVD.
- Do not model this as a drawback recovery. Track refunded cash deposits in your AD/CVD deposit ledger.
For the general AD/CVD vs drawback rule, see AD/CVD and the drawback exclusion.
- Final CCR results: partial revocation of China and Bahrain et al. common alloy aluminum sheet AD/CVD orders for certain aluminum can stock (91 FR 60591; FR Doc. 2026-19516; applicable Sep 24, 2026).
- CBP to liquidate covered unliquidated entries without AD/CVD and refund estimated duties, retroactive to suspension of liquidation.
- Commerce intends expedited CBP instructions within 15 days of publication (usual floor is 35 days).
- Scope: can stock for beverage cans/lids/tabs; 0.200-0.292 mm; H-19/H-41/H-48/H-39/H-391; lubricant; HTS often 7606.12.3045/3055 but written description controls.
- Practical path is cash-deposit refunds on unliquidated entries, not drawback.
- Common Alloy Aluminum Sheet From China, Bahrain, Brazil, Croatia, Egypt, Germany, India, Indonesia, Italy, Oman, Romania, Serbia, Slovenia, South Africa, Spain, Taiwan, and Türkiye: Final Results of Changed Circumstances Reviews and Revocation of the AD and CVD Orders, in Part (91 FR 60591; FR Doc. 2026-19516) · International Trade Administration, Department of Commerce
This article is for general information and is not legal or tax advice. Drawback eligibility depends on your specific facts, and final refunds are determined by CBP at liquidation. Consult a licensed customs broker or attorney for your situation.