AD / CVD investigations - Imports of sugar from Mexico 

April 1:  A petition filed with the U.S. International Trade Commission (ITC) and the U.S. Department of Commerce on March 28, 2014 alleges alleging that sugar from Mexico is: (1) being sold in the United States at less than fair value; and (2) being unfairly subsidized.

The sugar at issue is a product that is generally used in commercial food production or put up for retail sale and primarily falls under HTSUS subheadings


  • 1701.12
  • 1701.13
  • 1701.15
  • 2106.90
  • 1702.90

The petitioners requested that antidumping (AD) and countervailing (CVD) duties be imposed upon sugar from Mexico and that AD duties be imposed at 62.44% for non-refined sugar and 44.88% for refined sugar (in addition to normal customs duties).*


The petitioners requested that antidumping (AD) and countervailing (CVD) duties be imposed upon sugar from Mexico and that AD duties be imposed at 62.44% for non-refined sugar and 44.88% for refined sugar (in addition to normal customs duties).*


*These rates represent the petitioner’s alleged rates and more definitive antidumping and countervailing duty rates will be calculated as the investigations move forward.

AD and CVD investigation timeline

The tables below provide an estimated time line for the investigations.


  • If the ITC makes a negative preliminary or final determination in either investigation, the respective investigation will be terminated, and no AD or CVD duties will be imposed.
  • If the ITC makes an affirmative preliminary determination and Commerce also makes an affirmative preliminary determination in either investigation, AD/CVD deposits will start being imposed on imports of subject merchandise, effective upon publication of Commerce’s preliminary determination.

Antidumping Duty Investigation Covering Sugar from Mexico
Action Days Date
Petition Filed 0 3/28/2014
ITC Initiates Preliminary Phase 0 3/28/2014
DOC Initiates 20 4/17/2014
ITC Preliminary Determination* 45 5/12/2014
DOC Preliminary Determination** 160 9/4/2014
DOC Final Determination** 235 11/18/2014
ITC Final Determination*** 280 1/2/2015
DOC Issues AD Order**** 287 1/9/2015

Countervailing Duty Investigation Covering Sugar from Mexico
Action Days Date
Petition Filed 0 3/28/2014
ITC Initiates Preliminary Phase 0 3/28/2014
DOC Initiates 20 4/17/2014
ITC Preliminary Determination* 45 5/12/2014
DOC Preliminary Determination** 85 6/21/2014
DOC Final Determination** 160 9/4/2014
ITC Final Determination*** 205 10/19/2014
DOC Issues CVD Order**** 212 10/26/2014

*If the ITC makes a negative preliminary determination of injuries/subsidies, the investigation is terminated.

**These deadlines may be extended under the governing statute.

***This will take place only in the event of a final affirmative determination from Commerce.

****This will take place only in the event of a final affirmative determination from Commerce and the ITC.



For more information, contact a professional with KPMG’s Trade & Customs practice:


Douglas Zuvich

(312) 665-1022


Andrew Siciliano

(631) 425-6057


John L. McLoughlin

(267) 256-2614


Todd R. Smith

(949) 885-5617


Luis A. Abad

(212) 954-3094


Amie Ahanchian

(202) 533-3247


Or your local KPMG Trade & Customs professional.




©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.


The KPMG logo and name are trademarks of KPMG International.


KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.


The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.


Direct comments, including requests for subscriptions, to us-kpmgwnt@kpmg.com.
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.

Share this

Share this

Subscribe

Current and future KPMG clients may subscribe to TaxNewsFlash email alerts.


Email your contact information.

TaxNewsFlash-Trade & Customs by year