Japan hot-rolled steel AD review final 2023-2024
Commerce final AD results for hot-rolled steel flat products from Japan, POR 2023-2024. Margins, reseller policy, deposits, and AD drawback note.
Commerce published final results of the antidumping administrative review of certain hot-rolled steel flat products from Japan (91 FR 65177-65179; FR Doc. 2026-20934; A-588-874), published October 14, 2026. Applicable October 14, 2026. POR October 1, 2023 through September 30, 2024. Related Korea hot-rolled CVD finals: Korea hot-rolled steel CVD review final 2023.
Final margins: NSC single entity 13.96%; Tokyo Steel 0.00%. Review-specific rate for listed non-examined companies: 13.96%.
Margins and non-examined rate
- Order: 81 FR 67962 (October 3, 2016). Prelim April 10, 2026 (91 FR 18410). Changes since prelim to Nippon Steel Corporation (NSC) margin (details in the IDM).
- NSC single entity: Nippon Steel Corporation / Nippon Steel Nisshin Co., Ltd. / Nippon Steel Trading Corporation: 13.96%.
- Tokyo Steel Manufacturing Co., Ltd.: 0.00%.
- Review-specific rate (13.96%): assigned to non-examined companies using the only above-zero calculated margin (NSC's), per the rate table: JFE Steel Corporation, JFE Shoji Trade Corporation, JFE Shoji Corporation; Honda Trading Corporation; Marubeni-Itochu Steel Inc.; Tetsusho Kayaba Corporation; Toyo Corporation.
POR Oct 1, 2023 through Sep 30, 2024 · Order 81 FR 67962 · prelim Apr 10, 2026 (91 FR 18410)
Final: NSC entity 13.96% · Tokyo Steel 0.00% · non-examined 13.96% · all-others CD remains 5.58%
Assessment instructions no earlier than 35 days after publication · by our count Nov 18, 2026
Deposits, reseller policy, and issues
New cash deposits apply to entries on or after October 14, 2026. All-others cash deposit continues at 5.58% (LTFV, 81 FR 53409). Reseller policy: unreviewed NSC or Tokyo Steel entries where the producer did not know the U.S. destination liquidate at 5.58% if no intermediary rate. Assessment instructions issue no earlier than 35 days after publication; by our count, no earlier than November 18, 2026. If a timely CIT summons is filed, CBP will not liquidate until the statutory-injunction window (90 days of publication) expires.
Issues discussed include NSC domestic brokerage expenses and NSC home market sales window period. Reminder: reimbursement certificate under 19 CFR 351.402(f)(2). Contacts: Jun Jack Zhao (202) 482-1396, Myrna Lobo (202) 482-2371.
AD duties are not drawback-eligible (19 U.S.C. 1677h). Ordinary customs duties on the same entries can still be drawback-eligible when merchandise is exported or destroyed and the claim otherwise qualifies. See AD/CVD drawback exclusion.
Action items
- Model 2023-2024 POR liquidation by supplier: Tokyo Steel zero; NSC entity and listed traders at 13.96%.
- Update cash deposits for entries on or after October 14, 2026 at the final company rates; all others remain 5.58%.
- Check reseller-policy exposure on unreviewed NSC/Tokyo Steel chains where the producer did not know the U.S. destination.
- File reimbursement certificates under 19 CFR 351.402(f)(2) before liquidation.
- FR Doc. 2026-20934 (91 FR 65177-65179; A-588-874): Japan hot-rolled steel AD admin review finals for POR Oct 1, 2023 through Sep 30, 2024. Published/applicable Oct 14, 2026.
- Final margins: NSC single entity 13.96%; Tokyo Steel 0.00%. Review-specific rate for listed non-examined companies is 13.96% (NSC's above-zero calculated margin per the rate table).
- All-others cash deposit remains 5.58%. New deposits apply on or after Oct 14, 2026.
- Assessment instructions no earlier than 35 days after publication (by our count Nov 18, 2026); CIT summons can hold liquidation through the 90-day injunction window.
- AD not drawback-eligible (19 U.S.C. 1677h); ordinary duties on the same entries are a separate analysis.
- Certain Hot-Rolled Steel Flat Products From Japan: Final Results of Antidumping Duty Administrative Review; 2023-2024 (91 FR 65177-65179; FR Doc. 2026-20934; A-588-874) · U.S. Department of Commerce, International Trade Administration
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.