In a final determination issued June 23, 2026, the United States Customs and Border Protection agency (CBP) has found that Waaree Energies evaded tariffs placed on solar cells from Vietnam and Malaysia between 2021 and June 23, 2026.
Accordingly, the CBP has taken actions to assess anti-dumping tariffs of up to 271.28% on all of Waaree’s imported solar modules determined to be subject to the tariffs. In a public version (confidential information removed) of the notice of determination provided to pv magazine USA, the CBP said it would continue to suspend liquidation of the duties owed by Waaree, until such time as the final tariff bill is settled or a decision is made on any future Waaree appeal of the determination.
The investigation into Waaree’s imported materials was initiated in June 2025 under Enforce and Protect Act (EAPA) case number 8163, following a petition filed in January by the the American Alliance for Solar Manufacturing Trade Committee, a group of solar manufacturers including First Solar and Hanwha Q CELLS USA, which has filed multiple such petitions since 2024.
In its initial complaint, the American Alliance for Solar Manufacturing Trade Committee pointed to data indicating that Waaree had dramatically increased its imports of solar cells from China, imported more than 5.4 million kilograms of crystalline silicon photovoltaic (CSPV) modules in 2024, and that U.S. imports of CSPV modules from India surged more than 2,250% between 2021 and 2023, coinciding with a decline in imports from China due to AD/CVD enforcement.
Under U.S. law regarding claims of tariff circumvention, evasion is defined as “entering covered merchandise into the customs territory of the United States by means of any document or electronically transmitted data or information, written or oral statement, or act that is material and false, or any omission that is material, and that results in any cash deposit or other security of any amount of applicable antidumping or countervailing duties being reduced or not being applied with respect to the merchandise.”
During the course of the investigation, CBP officials gathered factual information and statements, and also conducted a verification action at Waaree’s facility in Chikhli, India.
The investigators conducted traceability tests and records reviews to determine whether, during the period of investigation (POI), Waaree produced at least enough modules from non-Chinese cells to account for its total imports to the United States.
While the CBP found that this was indeed the case, the determination notice found that Waaree did not properly disclose the nature of certain imports to the U.S. during the POI, and that the company’s “four year history of reporting the wrong country of origin” was “an act that is material and false.”
“(S)ubstantial evidence on the record of this investigation indicates that Waaree entered covered merchandise through evasion, resulting in the avoidance of applicable AD/CVD deposits or other security,” wrote Victoria Cho, director of the enforcement operations division of the Trade Remedy Law Enforcement Directorate, U.S. Office of Trade, in the notice.
However, while the CBP’s actions will include levying the missing tariff on all equipment found to be circumventing the tariffs, it declined to apply so-called “adverse inferences,” which would have meant a blanket evasion ruling on all of Waaree’s imports to the United States. Instead, the ruling will apply only to the specific products in question.
In a statement provided to pv magazine USA, Tim Brightbill, lead attorney for the American Alliance for Solar Manufacturing Trade Committee, said the following:
“We commend Customs for its rigorous review of the record and its commitment to upholding the integrity of our trade remedy laws. In particular, Customs’ determination found that “Waaree’s four year history of reporting the wrong country of origin is . . . an act that is material and false.” American solar manufacturers deserve a level playing field; this determination is an important step toward ensuring they have one.”
The determination in this case is the latest in a series of AD/CVD investigations carried out by CBP based on requests from U.S. solar manufacturers, including a recent request made to investigate all solar cell imports from South Korea.
While the determination in EAPA Case number 8163 applies only to those materials imported by Waaree found to have circumvented tariffs on solar cells from Vietnam and Malaysia, separate, non-circumventing Waaree products are subject to 123.04% tariffs the U.S. Department of Commerce has levied under a preliminary anti-dumping determination on solar imports from India, Indonesia, and Laos.
A request for comment made by pv magazine USA to Waaree Energies did not receive an immediate response. We will update this article with further information as possible.
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