SUPPLEMENTARY INFORMATION:

Background

On August 8, 2025, Commerce published in the Federal Register the Preliminary Results.^[1] Due to the lapse in appropriations and the Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines ( printed page 17942) in administrative proceedings by 47 days.^[2] Additionally, due to a backlog of documents that were electronically filed via Enforcement and Compliance's Antidumping and Countervailing Duty Centralized Electronic Service System (ACCESS) during the Federal Government shutdown, on November 24, 2025, Commerce tolled all deadlines in administrative proceedings by an additional 21 days.^[3] On February 4, 2026, Commerce extended the time period for issuing the final results of this review by 53 days.^[4] Accordingly, the deadline for the final results is now April 6, 2026.

For a description of the events that occurred since the Preliminary Results, see the Issues and Decision Memorandum.^[5] The Issues and Decision Memorandum is a public document and is on file electronically via ACCESS. ACCESS is available to registered users at https://access.trade.gov. In addition, a complete version of the Issues and Decision Memorandum can be accessed directly at https://access.trade.gov/​public/​FRN oticesListLayout.aspx.

Scope of the Order ^[6]

The products covered by the Order are aluminum sheet from Türkiye. For a full description of the scope of the Order, see the Issues and Decision Memorandum.

Analysis of Comments Received

All issues raised in the parties' briefs are addressed in the Issues and Decision Memorandum. The topics discussed and issues raised by parties to which we responded in the Issues and Decision Memorandum are listed in the appendix to this notice.

Changes Since the Preliminary Results

Based on comments received from interested parties and record information, we made certain changes from the Preliminary Results regarding the subsidy calculations for Assan Aluminyum Sanayi ve Ticaret A.S., Kibar Holding A.S., Kibar Dis Ticaret A.S., and Kibar Americas, Inc. (collectively, Assan), and Teknik Aluminyum Sanayi A.S. (Teknik). For a discussion of these changes, see the Issues and Decision Memorandum.

Methodology

Commerce conducted this administrative review in accordance with section 751(a)(1)(A) of the Tariff Act of 1930, as amended (the Act). For each subsidy program found countervailable, Commerce finds that there is a subsidy, i.e., a government-provided financial contribution that gives rise to a benefit to the recipient, and that the subsidy is specific.^[7] For a full description of the methodology underlying all of Commerce's conclusions, including any determination that relied upon the use of adverse facts available, pursuant to sections 776(a) and (b) of the Act, see the Issues and Decision Memorandum.

Rate for Non-Selected Companies Under Review

The Act and Commerce's regulations do not directly address the establishment of a rate to be applied to companies not selected for individual examination when Commerce limits its examination in an administrative review pursuant to section 777A(c)(2) of the Act. Generally, Commerce looks to section 705(c)(5) of the Act, which provides instructions for determining the all-others rate in an investigation, for guidance when calculating the rate for companies that were not selected for individual examination in an administrative review. Section 777A(e)(2) of the Act provides that “the individual countervailable subsidy rates determined under subparagraph (A) shall be used to determine the all-others rate under section 705(c)(5) {of the Act}.” Under section 705(c)(5)(A) of the Act, the all-others rate is normally “an amount equal to the weighted average of the countervailable subsidy rates established for exporters and producers individually investigated, excluding any zero or de minimis countervailable subsidy rates, and any rates determined entirely {on the basis of facts available}.”

Accordingly, to determine the rate for companies not selected for individual examination, Commerce's practice is to weight average the net subsidy rates for the selected mandatory respondents, excluding rates that are zero, de minimis, or based entirely on facts available.^[8] In this case, Commerce found a de minimis rate for Teknik. Therefore, the only rate that is not zero, de minimis, or based entirely on facts otherwise available is the rate calculated for Assan. Consequently, the rate calculated for Assan is also assigned as the rate for the non-selected companies.

Final Results of Review

We determine that the following net countervailable subsidy rates exist for the period January 1, 2023, through December 31, 2023:

Disclosure

Commerce intends to disclose the calculations performed for these final results to interested parties within five days after public announcement, or if there is no public announcement, within five days of the date of publication of this notice in the Federal Register , in accordance with 19 CFR 351.224(b).

Assessment Rates

Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.212(b)(2), Commerce shall determine, and U.S. Customs and Border Protection (CBP) shall assess, countervailing duties on all appropriate entries of subject merchandise covered by this review. Commerce intends to issue assessment instructions to CBP no earlier than 35 days after the date of publication of the final results of this review in the Federal Register . If a timely summons is filed at the U.S. Court of International Trade, the assessment instructions will direct CBP not to liquidate relevant entries until the time for parties to file a request for a statutory injunction has expired ( i.e., within 90 days of publication).

Cash Deposit Requirements

In accordance with section 751(a)(1) of the Act, Commerce also intends to ( printed page 17943) instruct CBP to collect cash deposits of estimated countervailing duties in the amounts shown for the companies listed above on shipments of subject merchandise entered, or withdrawn from warehouse, for consumption on or after the date of publication of the final results of this administrative review. Because the rate calculated for Teknik is de minimis, no cash deposit will be required on shipments of the subject merchandise entered or withdrawn from warehouse, for consumption on or after the date of publication of the final results of this review. For all non-reviewed firms, we will instruct CBP to continue to collect cash deposits of estimated countervailing duties at the all-others rate or the most recent company-specific rate applicable to the company, as appropriate. These cash deposit requirements, effective upon publication of these final results, shall remain in effect until further notice.

Administrative Protective Order (APO)

This notice also serves as a final reminder to parties subject to an APO of their responsibility concerning the return or destruction of proprietary information disclosed under APO in accordance with 19 CFR 351.305(a)(3). Timely written notification of the return or destruction of APO materials or conversion to judicial protective order is hereby requested. Failure to comply with the regulations and terms of an APO is a violation subject to sanction.

Notification to Interested Parties

Commerce is issuing these final results and publishing this notice in accordance with sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.221(b)(5).

Appendix

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary

II. Background

III. Scope of the Order

IV. Changes Since the Preliminary Results

V. Subsidies Valuation Information

VI. Analysis of Programs

VII. Discussion of the Issues

Comment 1: Whether to Apply Adverse Facts Available (AFA) to the GOT

Comment 2: Whether the Corporate Tax Reduction for Manufacturers Program is Countervailable

Comment 3: Whether the BITT—Tax Exemption for Export Loans Program is Countervailable

Comment 4: Whether the BITT—Tax Exemption on Foreign Exchange Transactions Program is Countervailable

Comment 5: Whether to Revise the Methodology with Regard to Assan's Countervailable Benefits from Income Tax Incentives Under the Regional Investment Incentive Scheme (RIIS) and Research and Development (R&D) Law

Comment 6: Whether to Exclude Intercompany Sales from Assan's Sales Denominators

Comment 7: Whether to Adjust the Calculation of Assistance to Offset Costs Related to Antidumping Duty (AD)/CVD Investigations for the Final Results

Comment 8: Whether to Apply High Inflation Adjustments to the CVD Rate Calculations

Comment 9: Whether to Offset Teknik's AD Cash Deposit Rate by the Amount of Any Export Subsidies Calculated in this Review

VIII. Recommendation

91 FR 17941