2026-00385Notice

Court Overturns Commerce on Moroccan Phosphate Subsidies

Published Date: 1/12/2026

Notice

Summary

The U.S. Department of Commerce is updating its decision on taxes and subsidies for phosphate fertilizers from Morocco after a court said the original results didn’t quite match up. This change affects OCP S.A., Morocco’s main fertilizer producer, and adjusts the subsidy rate starting December 26, 2025. Companies importing these fertilizers should watch for new costs or refunds based on the updated rates.

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

Suspended Entries Remain Enjoined

Commerce remains enjoined from liquidating entries produced and/or exported by OCP, Jorf I, Jorf II, Jorf III, Jorf IV, or Jorf V that were entered or withdrawn for consumption during November 30, 2020 through December 31, 2021; those entries will remain enjoined pending any appeals. If the U.S. Court of International Trade ruling is not appealed or is upheld on final review, Commerce intends to instruct CBP to assess countervailing duties on unliquidated entries when the ad valorem rate is not zero or de minimis; where the ad valorem rate is zero or de minimis, Commerce will instruct CBP to liquidate without regard to countervailing duties.

OCP Subsidy Rate Adjusted

The Department of Commerce amended the countervailable subsidy rate for OCP S.A. from 2.12 percent ad valorem to 2.11 percent ad valorem, effective December 26, 2025. This amendment relates to the administrative review covering November 30, 2020 through December 31, 2021.

No Change to Cash Deposits

Commerce stated it will not issue revised cash deposit instructions to U.S. Customs and Border Protection because OCP already has a superseding cash deposit rate from a subsequent administrative review. This notice will not affect the current cash deposit rate for OCP (see the December 26, 2024 notice referenced).

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Key Dates

Effective Date
Published Date
12/26/2025
1/12/2026

Department and Agencies

Department
Independent Agency
Agency
Commerce Department
International Trade Administration
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