SUPPLEMENTARY INFORMATION:

Background

On August 8, 2025, Commerce published the Preliminary Results and invited interested parties to comment.^[1] Due to the lapse in appropriations and Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines 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 January 22, 2026, Commerce extended the deadline for the final results by an additional 53 days.^[4] On April 2, 2026, Commerce extended the deadline for the final results by an additional seven days.^[5] Accordingly, the deadline for these final results is now April 13, 2026.^[6]

For a detailed description of the events that occurred after the Preliminary Results, see the Issues and Decision Memorandum.^[7] The Issues and ( printed page 20640) 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/​FRNoticesListLayout.aspx.

Scope of the Order ^[8]

The products covered by the Order are phosphate fertilizers. For a complete description of the scope of this Order, see the Issues and Decision Memorandum.

Analysis of Comments Received

All issues raised by interested parties in briefs are addressed in the Issues and Decision Memorandum. A list of the issues raised by parties in the Issues and Decision Memorandum is provided in the appendix to this notice.

Changes Since the Preliminary Results

Based on our analysis of comments from interested parties and the evidence on the record, we made certain revisions to the subsidy calculations for JSC Apatit found in the Preliminary Results. These changes are explained in 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 of the subsidy programs found to be countervailable, we find 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. For a full description of the methodology underlying all of Commerce's conclusions, including our reliance, in part, on facts otherwise available, including adverse facts available, pursuant to sections 776(a) and (b) of the Act, see the Issues and Decision Memorandum.

Final Results of Review

In accordance with 19 CFR 351.221(b)(4)(i), we calculated an individual net countervailable subsidy rate for JSC Apatit. We determine the following net countervailable subsidy rate for the POR of January 1, 2023, through December 31, 2023:

Disclosure

Commerce intends to disclose the calculations performed for these final results of review within five days of the date of publication of this notice in the Federal Register , in accordance with 19 CFR 351.224(b).

Assessment Rate

Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.212(b)(2), Commerce has determined, and U.S. Customs and Border Protection (CBP) shall assess, countervailing duties on all appropriate entries of subject merchandise in accordance with the final results of this review, for the above-listed company at the applicable ad valorem assessment rate for the POR ( i.e., January 1, 2023, to December 31, 2023). 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 Rates

In accordance with section 751(a)(1) of the Act, Commerce intends, upon publication of the final results, to instruct CBP to collect cash deposits of estimated countervailing duties in the amount shown for JSC Apatit (and its crossed-owned affiliates) 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. 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, when imposed, shall remain in effect until further notice.

Administrative Protective Order (APO)

This notice also serves as a final reminder to parties subject to APO of their responsibility concerning the return or destruction of proprietary information disclosed under APO in accordance with 19 CFR 351.305(a)(3), which continues to govern business proprietary information in this segment of the proceeding. 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 which is subject to sanction.

Notification to Interested Parties

We are issuing and publishing these final results of administrative review and 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. Use of Facts Otherwise Available and Adverse Inferences

V. Subsidies Valuation

VI. Analysis of Programs

VII. Discussion of the Issues

Provision of Mining Rights for Less Than Adequate Remuneration (LTAR)

Comment 1a: Whether to Countervail Mining Licenses Obtained Prior to the April 1, 2002, Cut-Off Date

Comment 1b: Whether Commerce Unlawfully Rejected Tier Two Data on the Record From Kazakhstan in Constructing Its Benchmark Price

Comment 1c: Whether to Include Export Data from Togo and Jordan in the Tier Three Benchmarks

Comment 1d: Whether to Account for Additional Expenses Incurred in the Production and Sale of Phosphate Rock When Calculating a Profit Ratio

Provision of Natural Gas for LTAR

Comment 2a: Whether the Provision of Natural Gas is Specific

Comment 2b: Whether to Use Turkmen Gas Exports as a Tier Two World Market Benchmark ( printed page 20641)

Comment 2c: Whether to Use Global Organization for Economic Cooperation and Development (OECD) Data for a Tier Three Benchmark

Comment 2d: Whether to Correct the Conversion Rate Used in the Benchmark Calculation of the Petitioner's OECD Data

Comment 2e: Whether to Adjust the Natural Gas Benchmark Prices to Reflect Applicable Russian Value-Added Tax

Other Issues

Comment 3: Whether the Vologda Region and Leningrad Region Support of Industrial Development Programs Are De Facto Specific

Comment 4: Whether Commerce Erred in the Selection of a Benchmark for One of JSC Apatit's Loans Under the Corporate Competitiveness Improvement Program

Comment 5: Whether Commerce Incorrectly Used National Average Interest Rates from the International Monetary Fund's International Financial Statistics Publication as Benchmarks for Certain Loans Under the CCIP

Comment 6: Whether JSC Apatit Received a Benefit From the “Other Subsidies” Reported

VIII. Recommendation

91 FR 20639