US amends India OTR tire CVD review; ATC Tires recalculation
The U.S. Department of Commerce issued amended final results on 29 April 2026 for its countervailing duty administrative review of certain new pneumatic off-the-road (OTR) tires from India, covering January 1–December 31, 2023. Commerce corrected ministerial errors in duty-rate calculations for ATC Tires Private Limited and non-selected respondent companies. Importers of Indian OTR tires must verify their company's CVD rates under the revised determination and adjust landed-cost models accordingly.
Photo: Engin Akyurt / PexelsCommerce Amends OTR Tire CVD Results from India
On 29 April 2026, the U.S. Department of Commerce (Commerce) published amended final results of its countervailing duty administrative review covering certain new pneumatic off-the-road tires from India for the period January 1, 2023, through December 31, 2023.
Commerce initiated the amendment to correct ministerial errors discovered in its original calculations. The errors affected two respondent categories: ATC Tires Private Limited (an individually examined respondent) and companies not selected for individual examination. Ministerial errors in CVD determinations typically involve calculation mistakes, data-entry problems, or clerical oversights that do not reflect substantive policy or legal judgments.
Who Is Affected
Importers bringing OTR tires (pneumatic, new, off-the-road classification) from India into the United States are directly affected. The amended duty rates apply retroactively to entries made during the 2023 POR. Companies that fall into these two respondent categories—particularly ATC Tires Private Limited and any non-examined producers—must verify their assigned CVD rates under the amended final results.
What Changed
While the Federal Register notice does not disclose the specific corrected duty percentages in the public notice itself (detailed calculations typically appear in the accompanying decision memorandum), importers and their customs brokers must obtain the amended CVD rates from Commerce's official determination. These rates supersede those in the original final results and govern duties owed on qualifying entries during the POR.
"Commerce is amending the final results to correct ministerial errors in the calculations for ATC Tires Private Limited (ATC), and companies not selected for individual examination."
Importers should expect potential duty refunds or additional assessments depending on whether the amended rates are lower or higher than those originally applied.
What this means for shippers
Verify immediately whether your OTR tire shipments from India during January–December 2023 involved ATC Tires or a non-selected respondent. Obtain the amended CVD rates from Commerce and reconcile your landed costs and duty payments. Contact your customs broker or freight forwarder to file for refunds if duties were overpaid, or prepare for assessments if underpaid. Delay exposes you to interest and penalties on any shortfall.
