United States sets a final 13.65% anti-dumping deposit on aluminum foil from Brazilian maker CBA, starting Oct. 30, 2026.
The U.S. Department of Commerce set a final 13.65% anti-dumping rate on aluminum foil from Brazilian maker CBA, applying from Oct. 30, 2026.
The rate comes from the final results of a yearly review, published in the Federal Register on Oct. 30, 20261. The review covered sales made between Nov. 1, 2023, and Oct. 31, 20241.
In short, a U.S. importer of CBA’s foil now pays a cash deposit of 13.65% of the shipment’s value at entry. That is lower than the 16.61% Commerce proposed in May2. It is also lower than the 18.74% set in the previous review3.
What did Commerce decide on Brazilian aluminum foil?
Commerce found that Companhia Brasileira de Alumínio and CBA Itapissuma Ltda., together called CBA, sold aluminum foil in the United States below normal value1. Normal value is, in simple terms, the fair price Commerce calculates for the goods. Selling below it is called dumping.
An anti-dumping duty is an extra import tax that makes up the gap between the export price and that fair price. Commerce set CBA’s final dumping margin at 13.65%1. This margin is a weighted average, so it reflects all of CBA’s examined sales in the period.
The notice was signed on Oct. 27, 2026, by Commerce’s acting deputy assistant secretary for anti-dumping and countervailing duty operations1. It took effect on the day it was published, Oct. 30, 20261.
Which aluminum foil does the duty cover?
The duty applies under an anti-dumping order on aluminum foil from Armenia, Brazil, Oman, Russia and Turkey. Commerce published that order on Nov. 12, 20211. Only the Brazilian part of the order is reviewed in this notice.
What the aluminum foil order covers
| Point | Rule |
|---|---|
| Thickness | 0.2 mm or less |
| Reel size | Reels over 25 pounds, any width |
| Alloy | More than 92% aluminum |
| Still covered | Foil with lubricant on one or both sides |
| Excluded | Backed foil, etched capacitor foil, foil cut to shape |
Commerce’s 2021 final decision in the original investigation describes the goods in detail4. They are aluminum foil 0.2 mm thick or less, sold in reels heavier than 25 pounds, of any width4. The foil is made from an alloy with more than 92% aluminum4.
Some foil is outside the duty. The 2021 decision lists these exclusions4:
- Backed foil, meaning foil joined to paper, paperboard, plastic or similar material on one or both sides.
- Etched capacitor foil, a special foil used inside electrical parts.
- Foil cut to shape.
Foil coated with lubricant on one or both sides is still covered4. Foil may be made to the ASTM B479 standard, but foil made to other standards is covered too4.
Which tariff codes does the order list?
The 2021 decision says the goods usually enter under these U.S. tariff codes (Harmonized Tariff Schedule of the United States, HTSUS): 7607.11.3000, 7607.11.6090, 7607.11.9030, 7607.11.9060, 7607.11.9090 and 7607.19.60004. It adds that covered foil may also enter under some codes in heading 76064.
The written description decides what is covered, not the code alone. A reel that matches the description pays the duty even under another code. Where nominal and actual measurements differ, the foil is covered if either one places it inside the description4.
How has CBA’s rate changed since 2021?
CBA’s rate has moved with each review. In the original investigation, Commerce set CBA’s rate at 13.93%4. The same 13.93% became the "all-others" rate for Brazilian makers not reviewed on their own4.
CBA’s anti-dumping rate on aluminum foil, %
Another Brazilian maker, Arconic Ind. E Com de Metias LTDA, received 63.05% in the investigation4. Commerce gave that rate because the company did not answer its questions on time4.
In the review covering Nov. 1, 2022, to Oct. 31, 2023, Commerce set CBA’s rate at 18.74%3. That decision was published on Sept. 12, 20253.
For the current period, Commerce first proposed 16.61% in its preliminary results of May 7, 20262. The final rate is 13.65%, below both the preliminary rate and the previous review1.
Why did the rate fall from 16.61%?
Commerce invited comments on its preliminary results and changed its calculations after reading them1. The detailed reasons are in a separate "Issues and Decision Memorandum" that accompanies the notice1.
The notice lists the three questions the parties argued about1:
- Single company or two: whether to treat CBA Aluminio and CBA Itapissuma as a single company.
- Billing adjustments: whether to add taxes linked to billing adjustments to the gross sales price.
- Insurance costs: whether insurance costs were correctly taken off the export price.
On the first question, nobody objected to Commerce’s preliminary finding1. Commerce kept treating the two CBA firms as one company, because they are linked1. The notice does not say which of the other changes lowered the rate.
What do importers pay at the border now?
The new deposit applies to foil entered, or withdrawn from a warehouse, for consumption on or after Oct. 30, 20261. The importer pays the deposit to U.S. Customs and Border Protection (CBP) when the goods enter. The notice sets these deposit rates1:
- Foil exported by CBA pays 13.65%, the rate from this review.
- Foil from a company reviewed in an earlier stage of the case pays that company’s latest rate.
- Foil from a new exporter, made by a producer reviewed before, pays the producer’s latest rate.
- Foil from all other Brazilian makers and exporters pays the all-others rate of 13.93%.
These deposits stay in place until Commerce gives further notice1. In practice, buyers of CBA foil now pay a slightly lower deposit than buyers of foil from unreviewed Brazilian makers.
How will customs settle the 2023-2024 shipments?
A cash deposit is only an estimate. The final duty on past shipments is fixed later, when CBP "liquidates" them, meaning it closes each import entry and settles the bill.
For CBA’s sales in the review period, Commerce worked out a separate rate for each importer1. It divided the dumping found on that importer’s sales by the value of those sales1. Where an importer’s rate is below 0.5%, CBP will settle its entries without any anti-dumping duty1.
Some CBA foil reached the United States through other traders, without CBA knowing its destination. Those entries will be settled at the all-others rate, if the trader has no rate of its own1.
Commerce plans to send its instructions to CBP no earlier than 35 days after Oct. 30, 20261. If a party goes to the U.S. Court of International Trade in time, CBP will wait1. It will not settle the entries until the period for asking the court to block them ends, within 90 days of publication1.
What paperwork must importers file?
The notice repeats a long-standing rule for importers1. Before entries are settled, each importer must file a certificate on reimbursement of anti-dumping duties1. The certificate states whether the foreign seller paid back the duty to the importer.
If an importer does not file it, Commerce may assume the duty was paid back. The importer could then face double anti-dumping duties1.
Commerce will also share its calculations with the parties to the case1. It plans to do so within five days of publication or of any public announcement1.
How long did the review take?
Commerce started this review on Dec. 18, 2024, after timely requests from parties2. It first extended the deadline for its preliminary results by 90 days2.
The 2023-2024 review
The U.S. government shutdown then added delays. On Nov. 14, 2025, Commerce paused all its case deadlines by 47 days, during the lapse in government funding2. On Nov. 24, 2025, it added 21 more days, because of a backlog of electronic filings2. The preliminary deadline was finally moved to April 30, 20262.
The preliminary results appeared on May 7, 20262. Parties then had 21 days to file written arguments, called case briefs2. The final results followed on Oct. 30, 20261.
Key points on the Brazilian aluminum foil duty
The table sums up the final review results for CBA’s aluminum foil.
| Question | Answer |
|---|---|
| Who issued it? | U.S. Department of Commerce |
| What is it? | Final results of an anti-dumping review |
| Which goods? | Aluminum foil 0.2 mm or thinner, in reels over 25 pounds |
| Which company? | CBA (Companhia Brasileira de Alumínio and CBA Itapissuma) |
| Final rate for CBA | 13.65% |
| Preliminary rate | 16.61% |
| Rate for other Brazilian makers | 13.93% all-others rate |
| Sales period reviewed | Nov. 1, 2023, to Oct. 31, 2024 |
| New deposits start | Oct. 30, 2026 |
| Who pays? | U.S. importers, as cash deposits at entry |
| Paperwork | Certificate on reimbursement of duties |
| Next step | Instructions to customs, no earlier than 35 days after Oct. 30, 2026 |
From Oct. 30, 2026, CBA’s foil enters the United States with a 13.65% deposit instead of 18.74%. Commerce will send its settlement instructions to customs no earlier than 35 days after publication1.
Sources
- ↩ Federal Register :: Certain Aluminum Foil From Brazil: Final Results of Antidumping Duty Administrative Review; 2023-2024 https://www.federalregister.gov/d/2026-22126
- ↩ Federal Register :: Certain Aluminum Foil From Brazil: Preliminary Results of Antidumping Duty Administrative Review; 2023-2024 https://www.federalregister.gov/documents/2026/05/07/2026-09017/certain-aluminum-foil-from-brazil-preliminary-results-of-antidumping-duty-administrative-review
- ↩ Federal Register :: Certain Aluminum Foil From Brazil: Final Results of Antidumping Duty Administrative Review; 2022-2023 https://www.federalregister.gov/documents/2025/09/12/2025-17679/certain-aluminum-foil-from-brazil-final-results-of-antidumping-duty-administrative-review-2022-2023
- ↩ content.pdf https://downloads.regulations.gov/ITA_FRDOC_0001-7490/content.pdf