EAPA Update: CBP Finds Evasion Despite Full Cooperation
A recent EAPA evasion finding against a solar importer reveals how a single country-of-origin misclassification can trigger steep consequences, even when the importer fully cooperates with CBP.
KEY TAKEAWAYS
- CBP issued a Notice of Determination as to Evasion in an EAPA case, finding that a major solar-module importer evaded antidumping AD/CVD orders on crystalline silicon photovoltaic cells.
- Report the cell, not the module. For solar modules assembled in a third country, the AD/CVD-relevant country of origin is where the cell was made, not where the module was assembled. Declaring the assembly country can be a material, false statement under EAPA.
- Cooperation does not erase the duty. The company fully cooperated, but CBP found evasion anyway.
- The exposure is severe. Cash-deposit rates reached up to 271.28% (Vietnam AD) and 238.95% (China-wide AD).
- If you assemble abroad and import into the U.S., audit your country-of-origin declarations now — before an allegation does it for you.
The Evasion Case
On June 23, 2026, U.S. Customs and Border Protection (CBP) issued a Notice of Determination as to Evasion in EAPA Consolidated Case No. 8163, finding substantial evidence that a major solar-module importer evaded antidumping (AD) and countervailing (CVD) duty orders on crystalline silicon photovoltaic cells. The finding reached the Vietnam Circumvention Determination and the Malaysia and Vietnam AD/CVD Orders.
The […]
