Certain Aluminum Foil From the Republic of Türkiye: Final Results of Countervailing Duty Administrative Review; 2023

Issuing agencies

Abstract

The U.S. Department of Commerce (Commerce) determines that countervailable subsidies were provided to producers and exporters of certain aluminum foil (aluminum foil) from the Republic of T[uuml]rkiye (T[uuml]rkiye), during the period of review (POR) January 1, 2023, through December 31, 2023.

Full Text

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<title>Federal Register, Volume 91 Issue 190 (Friday, October 2, 2026)</title>
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[Federal Register Volume 91, Number 190 (Friday, October 2, 2026)]
[Notices]
[Pages 62698-62700]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-20272]


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DEPARTMENT OF COMMERCE

International Trade Administration

[C-489-845]


Certain Aluminum Foil From the Republic of T[uuml]rkiye: Final 
Results of Countervailing Duty Administrative Review; 2023

AGENCY: Enforcement and Compliance, International Trade Administration, 
Department of Commerce.

SUMMARY: The U.S. Department of Commerce (Commerce) determines that 
countervailable subsidies were provided to producers and exporters of 
certain aluminum foil (aluminum foil) from the Republic of T[uuml]rkiye 
(T[uuml]rkiye), during the period of review (POR) January 1, 2023, 
through December 31, 2023.

DATES: Applicable October 2, 2026.

FOR FURTHER INFORMATION CONTACT: Ian Riggs or Caroline Carroll, AD/CVD 
Operations, Office IX, Enforcement and Compliance, International Trade 
Administration, U.S. Department of Commerce, 1401 Constitution Avenue 
NW, Washington, DC 20230; telephone: (202) 482-3810 and (202) 482-4948, 
respectively.

SUPPLEMENTARY INFORMATION:

Background

    On May 6, 2026, Commerce published the Preliminary Results of this 
administrative review in the Federal Register and invited interested 
parties to comment.\1\ On August 19, 2026, Commerce extended the 
deadline for the final results of this review to no later than 
September 25, 2026.\2\ For a complete description of the events that 
occurred since the Preliminary Results, see the Issues and Decision 
Memorandum.\3\
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    \1\ See Certain Aluminum Foil from Republic of T[uuml]rkiye: 
Preliminary Results and Rescission, in Part, of Countervailing Duty 
Administrative Review; 2023, 91 FR 24513 (May 6, 2026) (Preliminary 
Results), and accompanying Preliminary Decision Memorandum (PDM).
    \2\ See Memorandum, ``Extension of Deadline for Final Results of 
2023 Countervailing Administrative Review,'' dated August 19, 2026.
    \3\ See Memorandum, ``Issues and Decision Memorandum for the 
Final Results of the Countervailing Duty Administrative Review of 
Certain Aluminum Foil from the Republic of T[uuml]rkiye; 2023,'' 
dated concurrently with, and hereby adopted by, this notice (Issues 
and Decision Memorandum).
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Scope of the Order \4\
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    \4\ See Certain Aluminum Foil from the Sultanate of Oman and the 
Republic of T[uuml]rkiye: Countervailing Duty Orders, 86 FR 62782 
(November 12, 2021) (Order).
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    The merchandise covered by this Order is aluminum foil from 
T[uuml]rkiye. For a complete description of the scope

[[Page 62699]]

of the Order, see Issues and Decision Memorandum.

Analysis of Comments Received

    All issues raised in the case briefs and rebuttal briefs are 
addressed in the Issues and Decision Memorandum. A list of the issues 
addressed is attached as an appendix to this notice. The Issues and 
Decision Memorandum is a public document and is on file electronically 
via Enforcement and Compliance's Antidumping and Countervailing Duty 
Centralized Electronic Service System (ACCESS), which is available to 
registered users at <a href="https://access.trade.gov">https://access.trade.gov</a>. In addition, a complete 
version of the Issues and Decision Memorandum can be accessed directly 
at <a href="https://access.trade.gov/frnotices">https://access.trade.gov/frnotices</a>.

Methodology

    Commerce conducted this review in accordance with section 
751(a)(1)(A) of the Tariff Act of 1930, as amended (the Act). For each 
of the subsidy programs found to be countervailable, we find that there 
is a subsidy, i.e., a government-provided financial contribution that 
gives rise to a benefit to the recipient, and that the subsidy is 
specific.\5\ For a full description of the methodology underlying all 
of Commerce's conclusions, see the Issues and Decision Memorandum.
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    \5\ See sections 771(5)(B) and (D) of the Act regarding 
financial contribution; section 771(5)(E) of the Act regarding 
benefit; and section 771(5A) of the Act regarding specificity.
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Analysis of Comments Received

    All issues raised in the case and rebuttal briefs by parties in 
these inquiries are addressed in the Issues and Decision Memorandum. A 
list of the issues raised is attached as an appendix to this notice. 
Based on our analysis of the comments received from interested parties, 
we made no changes to the Preliminary Results.

Final Results of Review

    As a result of this review, we determine the following net 
countervailable subsidy rates exist for the period January 1, 2023, 
through December 31, 2023:

------------------------------------------------------------------------
                                                           Subsidy rate
                    Producer/exporter                       (percent ad
                                                             valorem)
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Assan Aluminyum Sanayi ve Ticaret A.S.\6\...............            2.65
Panda Aluminyum A.S.\7\.................................            3.82
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Disclosure
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    \6\ As discussed in the Preliminary Results PDM, Commerce has 
found the following companies to be cross-owned with Assan Aluminyum 
Sanayi ve Ticaret A.S. (Assan): Ispak Esnek Ambalaj Sanayi A.S.; and 
Kibar Holding A.S. We note that Assan has an affiliated trading 
company through which it exported certain subject merchandise, Kibar 
Dis Ticaret A.S. (Kibar Dis). Therefore, because Kibar Dis' 
subsidies are included as part of Assan's total subsidy rate, we 
have not assigned a subsidy rate to Kibar Dis. Entries of subject 
merchandise exported by Kibar Dis will receive the rate of the 
producer listed on the U.S. Customs and Border Protection (CBP) 
entry form.
    \7\ We note that Panda Aluminyum A.S. (Panda) has an affiliated 
trading company through which it exported certain subject 
merchandise, Seherli Dan[inodot][scedil]manl[inodot]k A.[Scedil]. 
(Seherli). Seherli was not selected as a mandatory respondent but 
was examined in the context of Panda. Therefore, because Seherli's 
subsidies are included as part of Panda's total subsidy rate, we 
have not assigned a subsidy rate to Seherli. Entries of subject 
merchandise exported by Seherli will receive the rate of the 
producer listed on the CBP entry form.
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    Normally, Commerce will disclose to the parties in a proceeding the 
calculations performed in connection with the final results of a review 
within five days of any public announcement or, if there is no public 
announcement, within five days of the date of publication of the notice 
of final results in the Federal Register, in accordance with 19 CFR 
351.224(b). However, as we have made no changes from the Preliminary 
Results, there are no new calculations to disclose.

Assessment Rates

    Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 
351.212(b)(2), Commerce has determined, and CBP shall assess, 
countervailing duties on all appropriate entries of subject merchandise 
in accordance with the final results of this review for Assan and Panda 
at the applicable ad valorem assessment rate listed in the table above. 
Commerce intends to issue assessment instructions to CBP no earlier 
than 35 days after the date of publication of the final results of this 
review in the Federal Register. If a timely summons is filed at the 
U.S. Court of International Trade, the assessment instructions will 
direct CBP not to liquidate relevant entries until the time for parties 
to file a request for a statutory injunction has expired (i.e., within 
90 days of publication).

Cash Deposit Requirements

    In accordance with section 751(a)(1) of the Act, Commerce intends 
to instruct CBP to collect cash deposits of estimated countervailing 
duties in the amounts shown above for Assan and Panda on shipments of 
the subject merchandise entered, or withdrawn from warehouse for 
consumption on or after the date of publication of the final results of 
this administrative review.
    For all non-reviewed firms, we will instruct CBP to continue to 
collect cash deposits of estimated countervailing duties at the most 
recent company-specific rate applicable to the company or the all-
others rate, as appropriate. These cash deposits requirements, 
effective upon the publication of these final results, shall remain in 
effect until further notice.

Administrative Protective Order (APO)

    This notice also serves as a final reminder to parties subject to 
APO of their responsibility concerning the return or destruction of 
proprietary information disclosed under APO in accordance with 19 CFR 
351.305(a)(3). Timely written notification of the return/destruction of 
APO materials or conversion to judicial protective order is hereby 
requested. Failure to comply with the regulations and terms of an APO 
is a sanctionable violation.

Notification to Interested Parties

    These final results are issued and published in accordance with 
sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.221(b)(5).

    Dated: September 29, 2026.
Scot Fullerton,
Acting Deputy Assistant Secretary for Antidumping and Countervailing 
Duty Operations.

Appendix

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary
II. Background
III. Scope of the Order
IV. Subsidies Valuation Information
V. Analysis of Programs
VI. Discussion of the Issues
    Comment 1: Whether the Provision of Unwrought Aluminum by the 
Government of the Russian Federation for Less Than Adequate 
Remuneration is Countervailable
    Comment 2: Whether the Banking Insurance and Transaction Tax 
(BITT)--Tax Exemption for Export Loans Program is Countervailable
    Comment 3: Whether the Exemptions on BITT--Exemptions on 
Exchange Tax for Foreign Exchange Transactions is Countervailable
    Comment 4: Whether Provisional Article 14 to Corporate Tax Law 
No 5520 and Tax Deduction for Capital Increases Programs are de 
facto Specific
    Comment 5: Whether to Apply T[uuml]rkiye's Standard Corporate 
Income Tax Rate to Calculate Benefits for Income Tax Programs
    Comment 6: Whether Certain Sales Accounts Should be Included in 
Assan's and Ispak's Sales Denominators

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VII. Recommendation

[FR Doc. 2026-20272 Filed 10-1-26; 8:45 am]
BILLING CODE 3510-DS-P


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