TYN(SZ:000591) Shang Wu Bu Wang Zhan·2026-01-13 08:47Core Viewpoint - The Ministry of Commerce of China has decided to continue imposing countervailing duties on imported solar-grade polysilicon from the United States for an additional five years starting January 14, 2026, due to potential harm to the domestic solar-grade polysilicon industry if these measures are terminated [1][2]. Group 1: Countervailing Measures - The countervailing duties will be applied to solar-grade polysilicon imported from the United States, with tax rates ranging from 0% to 2.1% for various companies [1][5]. - The scope of the products subject to these countervailing measures remains consistent with previous announcements from 2014 and 2020 [2]. Group 2: Product Details - The investigated product is solar-grade polysilicon, which is produced using methods such as the Siemens process and is primarily used in the production of crystalline silicon photovoltaic cells [3][4]. - The electrical parameters of the product include a base phosphorus resistivity of <300 ohm·cm and a base boron resistivity of <2600 ohm·cm [4]. Group 3: Tax Collection Method - Starting January 14, 2026, importers of solar-grade polysilicon from the United States will be required to pay the corresponding countervailing duties to the customs of the People's Republic of China, calculated based on the customs-determined taxable price [5]. Group 4: Legal Recourse - Parties dissatisfied with the review decision can apply for administrative reconsideration or file a lawsuit in accordance with the law [6]. Group 5: Implementation Date - The announcement regarding the continuation of countervailing duties will take effect on January 14, 2026 [7].