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US Customs and Border Protection (CBP) has upheld a duty evasion finding against Waaree Energies for a limited set of historical solar shipments to the United States, rejecting the company's challenge to an earlier determination.
In a regulatory filing on November 2, Waaree said the US agency's Office of Trade, Regulations and Rulings issued its final administrative decision on October 29. The decision concerns a subset of entries imported into the US during 2024 and does not expand the scope of the original finding.
Waaree had sought a de novo administrative review on August 5, 2026, challenging whether certain shipments entered the US before preliminary anti-dumping and countervailing duty (AD/CVD) determinations on solar cells from Vietnam came into effect.
The relevant preliminary determinations were issued on October 4, 2024, for countervailing duties and December 4, 2024, for anti-dumping duties. The company argued that the entries made before these dates should not have been subject to AD/CVD cash deposits at the time of import.
However, the reviewing authority upheld the earlier evasion finding for the entries challenged by the company.
The filing suggests that the decision relates to a small subset of historical entries covered by the June 23 determination in EAPA Consolidated Case No. 8163.
The authority found that certain entries contained merchandise covered by the Vietnam circumvention determination and related AD/CVD orders. These shipments were filed as consumption entries not subject to AD/CVD, without the applicable case numbers. The authority treated the declarations as material false statements or omissions under the Enforce and Protect Act.
Waaree maintains that the entries were originally made before AD/CVD liability applied and said it would continue to pursue available remedies.
The company reiterated that the decision does not alter the earlier finding that it did not export solar modules manufactured using Chinese-origin solar cells to the US.
Waaree said the ruling has no impact on manufacturing, customer deliveries, or commercial operations. If sustained through the remaining legal process, it could result in the assessment of applicable duties and interest on the affected entries.
The company is evaluating judicial review and other legal remedies with its US trade counsel. The decision is subject to review before the US Court of International Trade.