一、双反立案申请人

1、Rezolex, Ltd. Co.First Solar, Inc.

2、Alliance for American Solar Manufacturing and Trade代表如下企业:

  • Hanwha Q CELLS USA Inc.
  • First Solar
  • Mission Solar

二、被申请立案国家和地区

1、老挝

2、印度

3、.印尼

三、双反调查期

反倾销(案件号:印尼:A-560-847,印度:A-533-938,老挝:A-553-003)

2024年7月-2025年6月

反补贴(案件号:印尼:C-560-848,印度:C-533-939,老挝:C-553-004)

2024年1月~12月

四、申请人主张的涉案产品范围

英文

中文

The   merchandise covered by these investigations is crystalline silicon   photovoltaic cells, and modules, laminates, and panels, consisting of   crystalline silicon photovoltaic cells, whether or not partially or fully   assembled into other products, including, but not limited to, modules,   laminates, panels and building integrated materials.

本调查所涉及的产品是晶体硅光伏电池,以及由晶体硅光伏电池构成的组件、层压件和面板,无论是否部分或完全组装成其他产品,包括但不限于组件、层压件、面板和建筑一体化材料。

These   investigations cover crystalline silicon photovoltaic cells of thickness   equal to or greater than 20 micrometers, having a p/n junction formed by any   means, whether or not the cell has undergone other processing, including, but   not limited to, cleaning, etching, coating, and/or addition of materials   (including, but not limited to, metallization and conductor patterns) to   collect and forward the electricity that is generated by the cell.

本调查涵盖厚度等于或大于20微米的晶体硅光伏电池,具有通过任何方式形成的p/n结,无论该电池是否经过其他加工,包括但不限于清洗、蚀刻、涂层和/或添加材料(包括但不限于金属化和导体图案)以收集和传导电池产生的电力。

Merchandise   under consideration may be described at the time of importation as parts for   final finished products that are assembled after importation, including, but   not limited to, modules, laminates, panels, building-integrated modules,   building-integrated panels, or other finished goods kits. Such parts that   otherwise meet the definition of merchandise under consideration are included   in the scope of the investigations.

涉案产品在进口时可能被描述为进口后组装的最终成品的零部件,包括但不限于组件、层压件、面板、建筑一体化组件、建筑一体化面板或其他成品套件。符合涉案产品定义的此类零部件均包含在调查范围内。

Excluded from   the scope of the investigations are thin film photovoltaic products produced   from amorphous silicon (a-Si), cadmium telluride (CdTe), or copper indium   gallium selenide (CIGS).

调查范围不包括由非晶硅(a-Si)、碲化镉(CdTe)或铜铟镓硒(CIGS)生产的薄膜光伏产品。

Also excluded   from the scope of the investigations are crystalline silicon photovoltaic   cells, not exceeding 10,000 mm² in surface area, that are permanently   integrated into a consumer good whose function is other than power generation   and that consumes the electricity generated by the integrated crystalline   silicon photovoltaic cell. Where more than one cell is permanently integrated   into a consumer good, the surface area for purposes of this exclusion shall   be the total combined surface area of all cells that are integrated into the   consumer good.

调查范围还排除表面积不超过10,000平方毫米的晶体硅光伏电池,这些电池永久集成在消费品中,且该消费品的功能不是发电,而是消耗该集成晶体硅光伏电池所产生的电力。当多个电池永久集成在一个消费品中时,就本排除条款而言,表面积应为集成在该消费品中的所有电池的总合计表面积。

Additionally,   excluded from the scope of the investigations are panels with surface area   from 3,450 mm² to 33,782 mm² with one black wire and one red wire (each of   type 22 AWG or 24 AWG not more than 206 mm in length when measured from panel   extrusion), and not exceeding 2.9 volts, 1.1 amps, and 3.19 watts. For the   purposes of this exclusion, no panel shall contain an internal battery or   external computer peripheral ports.

此外,调查范围还排除表面积在3,450平方毫米至33,782平方毫米之间的面板,这些面板带有一根黑线和一根红线(均为22 AWG或24 AWG型号,从面板挤出处测量长度不超过206毫米),且不超过2.9伏特、1.1安培和3.19瓦特。就本排除条款而言,任何面板都不得包含内置电池或外部计算机外设端口。

Also excluded   from the scope of the investigations are: 1. Off grid CSPV panels in rigid   form with a glass cover, with the following characteristics: (A) a total   power output of 100 watts or less per panel; (B) a maximum surface area of   8,000 cm² per panel; (C) do not include a built-in inverter; (D) must include   a permanently connected wire that terminates in either an 8 mm male barrel   connector, or a two-port rectangular connector with two pins in square   housings of different colors; (E) must include visible parallel grid   collector metallic wire lines every 1-4 millimeters across each solar cell;   and (F) must be in individual retail packaging (for purposes of this   provision, retail packaging typically includes graphics, the product name,   its description and/or features, and foam for transport)

调查范围还排除以下产品:1. 具有玻璃盖板的刚性离网晶体硅光伏面板,具有以下特征:(A) 每块面板的总功率输出不超过100瓦;(B) 每块面板的最大表面积为8,000平方厘米;(C) 不包含内置逆变器;(D) 必须包含永久连接的导线,该导线端接为8毫米公制桶型连接器,或带有不同颜色方形外壳的双针矩形连接器;(E) 必须在每个太阳能电池上每隔1-4毫米可见平行栅线金属导线;以及(F) 必须采用独立零售包装(就本条款而言,零售包装通常包括图案、产品名称、产品描述和/或特征,以及用于运输的泡沫)

2. Off grid   CSPV panels without a glass cover, with the following characteristics: (A) a   total power output of 100 watts or less per panel; (B) a maximum surface area   of 8,000 cm² per panel; (C) do not include a built-in inverter; (D) must   include visible parallel grid collector metallic wire lines every 1-4   millimeters across each solar cell; and (E) each panel is 1. permanently   integrated into a consumer good; 2. encased in a laminated material without   stitching, or 3. has all of the following characteristics: (i) the panel is   encased in sewn fabric with visible stitching, (ii) includes a mesh zippered   storage pocket, and (iii) includes a permanently attached wire that   terminates in a female USB-A connector.

2. 不带玻璃盖板的离网晶体硅光伏面板,具有以下特征:(A) 每块面板的总功率输出不超过100瓦;(B) 每块面板的最大表面积为8,000平方厘米;(C) 不包含内置逆变器;(D) 必须在每个太阳能电池上每隔1-4毫米可见平行栅线金属导线;以及(E) 每块面板需满足以下条件之一:1. 永久集成在消费品中;2. 封装在无缝合的层压材料中,或3. 具有以下所有特征:(i) 面板封装在有可见缝线的缝制面料中,(ii) 包括网眼拉链储物袋,以及(iii) 包括永久连接的以母式USB-A连接器端接的导线。

In addition,   the following CSPV panels are excluded from the scope of the investigations:   off-grid CSPV panels in rigid form with a glass cover, with each of the   following physical characteristics, whether or not assembled into a fully   completed off-grid hydropanel whose function is conversion of water vapor   into liquid water: (A) a total power output of no more than 80 watts per   panel; (B) a surface area of less than 5,000 square centimeters (cm²) per   panel; (C) do not include a built-in inverter; (D) do not have a frame around   the edges of the panel; (E) include a clear glass back panel; and (F) must   include a permanently connected wire that terminates in a two-port   rectangular connector.

此外,以下晶体硅光伏面板也被排除在调查范围之外:具有玻璃盖板的刚性离网晶体硅光伏面板,具有以下物理特征,无论是否组装成功能为将水蒸气转化为液态水的完整离网水汽发电面板:(A) 每块面板的总功率输出不超过80瓦;(B) 每块面板的表面积小于5,000平方厘米;(C) 不包含内置逆变器;(D) 面板边缘无框架;(E) 包括透明玻璃背板;以及(F) 必须包含永久连接的以双端口矩形连接器端接的导线。

Modules,   laminates, and panels produced in a third country from cells produced in the   PRC are covered by these investigations; however, modules, laminates, and   panels produced in the PRC from cells produced in a third country are not   covered by these investigations.

使用中国生产的电池在第三国生产的组件、层压件和面板属于本调查范围;但是,使用第三国生产的电池在中国生产的组件、层压件和面板不属于本调查范围。

The   merchandise covered by these investigations is currently classified in the   Harmonized Tariff Schedule of the United States (HTSUS) under statistical   reporting numbers 8501.71.0000, 8501.72.1000, 8501.72.2000, 8501.72.3000,   8501.72.9000, 8507.80.8100, 8507.80.8500, 8541.42.0010, 8541.42.0020,   8541.43.0010, 8541.43.0020, 8541.49.0010, and 8541.49.0020.

本调查所涉及的产品目前在美国协调关税表(HTSUS)中归类于统计申报编号8501.71.0000、8501.72.1000、8501.72.2000、8501.72.3000、8501.72.9000、8507.80.8100、8507.80.8500、8541.42.0010、8541.42.0020、8541.43.0010、8541.43.0020、8541.49.0010和8541.49.0020项下。

These HTSUS   statistical reporting numbers are provided for convenience and customs   purposes. The written description of the scope of the investigations is   dispositive.

这些HTSUS统计申报编号仅为方便和海关目的而提供。调查范围以书面描述为准。

For purposes   of these investigations, subject merchandise also includes merchandise that   is altered in a third country prior to importation into the United States,   where such alteration does not substantially transform the merchandise under   U.S. Customs and Border Protection (CBP) precedent.

就本调查而言,涉案产品还包括在进口到美国之前在第三国进行改装的产品,只要该改装根据美国海关和边境保护局(CBP)先例不构成实质性转变。

For purposes   of these investigations, a module is a joined group of cells, connected in   series, parallel, or series and parallel combination, which has been   laminated or otherwise permanently fastened together and includes a permanent   frame, junction box, and positive and negative wire or lead terminals.

就本调查而言,组件是指通过串联、并联或串并联组合连接在一起的电池组,这些电池组已经过层压或以其他方式永久固定在一起,并包括永久框架、接线盒以及正负极导线或引线端子。

五、案件调查进度表

日期/Date

反倾销程序

2025年7月17日

申请

2025年8月6日

DOC立案

2025年8月13日

DOC立案正式公告

2025年8月31日

ITC初裁

2025年8月27日

抽样企业确定(预计)

2025年8月27日

单独/平均税率申请截止

2025年12月24日

DOC140天初裁(通常延期至190天初裁)

2026年2月12日

DOC190天初裁

2026年2月19日

DOC190天初裁公告(预计)

2026年4月28日

DOC75天终裁(通常延期至135天终裁)

2026年7月4日

DOC135天终裁,除非假日不可延长

2026年7月11日

DOC 135天终裁公告(预计)

2026年8月18日

初裁措施到期

2026年8月18日

ITC终裁

2026年8月25日

ITC终裁公告(预计,终裁措施执行)

日期/Date

补贴程序

2025年7月17日

申请

2025年8月6日

DOC立案

2025年8月13日

DOC立案正式公告

2025年8月31日

ITC初裁

2025年8月27日

抽样企业确定(预计)

2025年10月10日

DOC65天初裁(通常延期至130天初裁)

2025年12月14日

DOC130天初裁

2025年12月21日

DOC130天初裁公告(预计)

2026年2月27日

DOC75天终裁(通常与倾销调查合并)

2026年4月20日

初裁措施到期

2026年4月28日

与倾销75天终裁合并(通常延至135天终裁)

2026年7月4日

与倾销135天终裁合并

2026年7月11日

DOC 135天终裁公告(预计)

2026年8月18日

ITC终裁

2026年8月25日

ITC终裁公告(预计,终裁措施执行)

六、申请人主张的补贴调查项目

(一)申请人主张的印尼补贴项目

英文

中文

Industrial Estate Subsidies

工业园区补贴

Export Financing from the Indonesia Export-Import   Bank

印尼进出口银行出口融资

Exemption from Import Income Tax Withholding

进口所得税预扣税豁免

Import Duty Exemption on Imported Capital Goods,   Machinery, and Equipment

进口资本货物、机械和设备的进口关税豁免

Corporate Income Tax Holiday for Pioneer   Industries

先锋产业企业所得税减免

Article 31E Income Tax Deduction

第31E条所得税减免

Import Duty Exemptions for Exporters

出口商进口关税豁免

VAT Exemptions for Exporters

出口商增值税豁免

Luxury-Good Sales Tax Exemptions for Exporters

出口商奢侈品销售税豁免

Electricity for LTAR

低于充分报酬的电力供应

Tax Deductions for Listed Investments

上市投资税收减免

Accelerated Depreciation and Amortization for   Listed Investments

上市投资加速折旧和摊销

Reduced Tax Rates on Dividends for Listed   Investments

上市投资股息优惠税率

Loss Compensation for Listed Investments

上市投资亏损补偿

VAT Exemptions for Capital Goods and Equipment   Used to Produce Exports in Bonded Zones

保税区出口生产用资本货物和设备的增值税豁免

The Provision of Polysilicon for Less Than   Adequate Remuneration

低于充分报酬的多晶硅供应

The Provision of Silicon Wafers for Less Than   Adequate Remuneration

低于充分报酬的硅片供应

The Provision of Silver Paste for Less Than   Adequate Remuneration

低于充分报酬的银浆供应

The Provision of Solar Glass for Less Than   Adequate Remuneration

低于充分报酬的太阳能玻璃供应

The Provision of Aluminum Solar Frames for Less   Than Adequate Remuneration

低于充分报酬的铝制太阳能边框供应

The Provision of Junction Boxes for Less Than   Adequate Remuneration

低于充分报酬的接线盒供应

The GOC's Supply Chain Financing for Accounts   Payable

中国政府应付账款供应链融资

(二)申请人主张的老挝补贴项目

英文

中文

Income Tax Exemptions for Specified Zones

特定区域所得税豁免

Income Tax Exemptions for Re-Investment or   Expansion

再投资或扩张所得税豁免

Import Duty and Value Added Tax Exemptions

进口关税和增值税豁免

Provision of Land Use Rights for Less Than   Adequate Remuneration

低于充分报酬的土地使用权供应

Provision of Land Rental Fee Exemptions

土地租赁费用豁免

Customs Duty and VAT Exemptions in the Saysettha   Development Zone

塞塞塔开发区关税和增值税豁免

Income Tax Exemptions in the Saysettha   Development Zone

塞塞塔开发区所得税豁免

Provision of Land for LTAR in the Saysettha   Development Zone

塞塞塔开发区低于充分报酬的土地供应

Land Rental Fee Exemptions for LTAR in the   Saysettha Development Zone

塞塞塔开发区土地租赁费用豁免

Saysettha Development Zone VAT Reduction for   Water Supply

塞塞塔开发区供水增值税减免

Provision of VAT Reductions for Electricity   Supply in Saysettha Development Zone

塞塞塔开发区供电增值税减免

The Provision of Polysilicon for Less Than   Adequate Remuneration

低于充分报酬的多晶硅供应

The Provision of Silicon Wafers for Less Than   Adequate Remuneration

低于充分报酬的硅片供应

The Provision of Silver Paste for Less Than   Adequate Remuneration

低于充分报酬的银浆供应

The Provision of Solar Glass for Less Than   Adequate Remuneration

低于充分报酬的太阳能玻璃供应

The Provision of Aluminum Solar Frames for Less   Than Adequate Remuneration

低于充分报酬的铝制太阳能边框供应

The Provision of Junction Boxes for Less Than   Adequate Remuneration

低于充分报酬的接线盒供应

The GOC's Supply Chain Financing for Accounts   Payable

中国政府应付账款供应链融资

Preferential Lending

优惠贷款

(三)申请人主张的印度补贴项目

英文

中文

Advance Authorization Program

预先授权计划

Duty Drawback (DDB) Scheme

退税计划

Duty Free Import Authorization (DFIA) Scheme

免税进口授权计划

Merchandise Export Incentive Scheme (MEIS)

商品出口激励计划

Remission of Duties and Taxes on Export Products   Scheme (RODTEP)

出口产品关税和税收减免计划

Export Promotion Capital Goods Scheme (EPCG)

出口促进资本货物计划

Exemption from Payment of Central Excise Duty for   Export Oriented Units

出口导向企业中央消费税豁免

Market Access Initiative

市场准入计划

Interest Equalization Scheme on Pre- and   Post-Shipment Export Credit

出口信贷利息平衡计划

Market Development Assistance Scheme

市场开发援助计划

Status Holder Incentive Scrip

资格持有人激励凭证

Section 32 Capital Investment Income Tax   Deduction

第32条资本投资所得税减免

Income Tax Reductions for Research and   Development Expenses

研发费用所得税减免

Scheme for Development/Strengthening of   Agricultural Marketing, Infrastructure, Grading, and Standardization

农业市场、基础设施、分级和标准化发展/加强计划

Investment Subsidy

投资补贴

State Goods and Service Tax (SGST) Reimbursement

邦商品和服务税退税

Employment Enhancer Incentive

促进就业激励

Waiver of Stamp Duty & Registration Charges

印花税和注册费豁免

Incentives for Sustainability and Responsible   Industrialization

可持续和负责任工业化激励

Quality Certification Incentive

质量认证激励

Exemption from Stamp Duty

印花税豁免

Investment Subsidy for Anchor Industries

龙头产业投资补贴

Investment Promotion Subsidy Based on Turnover

基于营业额的投资促进补贴

七、企业初次应诉美国双反常问的问题及答复

问题:在名单必须应诉吗?

回答:申请书中的名单是双反申请人基于公开的或者其他渠道搜集的信息。并不完全准确。在该名单不意味着必须应诉,不在该名单也不意味着不需要应诉。是否应诉要考虑下面几个因素:

1、调查期是否出口了涉案产品

2、该国市场和客户是否值得继续维系

问题:不应诉会有什么后果?

回答:对于美国双反,只有调查期有涉案产品出口才有资格应诉。有出口但不应诉以及没有出口的企业都适用全国统一税率(非市场经济案件),该税率通常等于最高惩罚性税率。

问题:双反对谁有影响?

回答:对进口商和出口商都会有影响。额外的双反税会增加进口商的成本,进口商可能会以后放弃继续从出口商购买涉案产品,出口商将失去客户。

问题:我们现在还能出货吗?

回答:通常,在初裁之前在美国清关掉都不会有问题。

问题:费用多少?

回答:取决于企业的应诉主体身份。前期填写数量金额问卷、分别税率问卷(非市场经济案件)费用较低。如果出口商因为出口量排在前两名而被选为强制应诉企业,需要花费较高的费用来应诉。

问题:现在要做什么?

回答:

1、和进口商即客户进行沟通,了解他们对出口商应诉的态度和意愿。

2、基于调查期,大概统计一下调查期的销售量。

3、进一步咨询专业人士的意见,了解相关流程。

问题:接下来要做什么?

回答:一旦美国商务部立案,出口商即可启动应诉,选定代理律师和团队,填写数量金额问卷,准备分别税率资格申请问卷的书证资料(非市场经济案件适用)。

问题:我司产品的海关税则号不和涉案产品海关税则号相同,是不是就不涉案?

回答:不一定,是否涉案不能以海关税则号来判断,海关税则号只是参考。涉案与否要基于申请人提交的涉案产品范围文字描述为基础,进行判断。

如果不能明确基于涉案文字描述排除产品,基本可以判定为涉案。也可以通过涉案产品范围排除程序争取将产品排除出涉案范围。

八、追溯征税问题

在美国双反调查中,如果应诉企业被认定存在紧急情况,则要对初裁前90天的清关货物追溯保证金。如果近期出货要基于初裁日期、货物到港时间做好规划,避免未来被认定存在紧急情况进而被追溯保证金。

美国商务部紧急情况相关规定:

1、倾销历史和实质性损害

商务部需要确定以下两点之一:

  • 倾销历史:存在被调查商品在美国或其他地方倾销并造成实质性损害的历史记录。
  • 进口商知晓:进口商知道或应当知道出口商以低于公平价值的价格销售商品,并且这种销售可能会导致实质性损害。

2、大量进口

商务部需要确定在相对较短的时间内是否存在大量进口:

大量进口的定义:通常认为如果在相对较短的时间内进口量增加至少15%,则可以认定为大量进口。

(来源:贸易救济信息)