Legislative Monitoring – International: August 2026
Solar cells, modules, ingots, and wafers imported into the USA will face not only customs duties but also a minimum import price starting December 4 – and an error in the related documentation could get importers excluded from this market. Changes have also been introduced in China, Vietnam, Oman, and Australia. The EU legal team at ARROWS law firm will guide you through each of them, as well as what to do and by when.
Key takeaways
What's Happening Globally
August brought developments on three fronts. The first is the transformation of the US customs instrument: a shift from percentage-based tariffs to minimum import prices and corporate onshoring exemptions. The rate is thus determined not only by the goods and country, but also by whether the specific importer invests in the US.
The second front is the shift of compliance into ownership structures and personal mobility – Vietnam introduced the tracing of beneficial owners through all levels, while China linked entry bans to its countermeasure lists. The third is e-invoicing, where timelines are moving in both directions: Oman postponed the obligation but enshrined it in law for the first time, while Brazil met its deadline, only postponing the rejection of non-compliant documents.
For a company, this means that calculations and schedules are based on variables that change faster than contractual documentation. It is therefore advisable to verify the national regime and specific customs classification, rather than relying on a general summary.
Solar Panels and Wafers to the US Face Tariffs and a Price Floor from December 4
On August 6, 2026, the US President issued a proclamation under Section 232, published in the Federal Register on August 11. It will apply to goods released for free circulation from 12:01 a.m. Eastern Time on December 4, 2026, and extends higher up the value chain than the existing Section 201 protection – now also covering polysilicon itself, ingots, and wafers.
The structure has two layers. The first is a 15% tariff on derivatives, i.e., ingots, wafers, cells, and modules; for British goods, the rate is 10%, and for goods from the European Union, Japan, South Korea, Taiwan, Switzerland, and Liechtenstein, the sum of the new rate and the regular tariff is capped at 15%.
The second layer consists of minimum import prices, enforced by a specific duty that makes up the difference between the actual and the prescribed price: $21 per kilogram for polysilicon, $100 per kilogram for ingots and wafers, $0.22 per watt for cells, and $0.38 per watt for modules. Polysilicon itself is subject only to the minimum price mechanism.
The new tariff is added to anti-dumping and countervailing duties, as well as Section 301 tariffs, so for Chinese cells and modules, the total burden can exceed 65%. Goods must enter a US free-trade zone under "privileged foreign status," and duty drawback upon processing is limited to a defined circle of countries, including the European Union.
The documentation requirement deserves attention. The importer must prove not only that the entry value meets the minimum price, but also that the goods or a product made from them will be sold in the US at or above this price level; the second condition is waived for sales under the fixed terms of a time-limited contract concluded before August 6, 2026.
If customs authorities find that the documentation was factually incorrect or that the importer has substantially failed to comply with its certification, the proclamation provides for a permanent import ban for that importer and its affiliated persons, with the possibility of imposing additional penalties. Like any customs decision, it is subject to administrative procedure and review by the US Court of International Trade.
What Your Company Should Do Now
Review your US-bound shipments of solar components and wafers against Annex I of the proclamation and calculate the impact of both layers; for modules, the price per watt is decisive, not the shipment value. Sales department with the customs declarant, by the end of September.
Verify whether your US sales contracts concluded before August 6, 2026, meet the condition of "fixed terms of a time-limited contract," and assign approval of price documentation to a person with access to the data.
Justify any increase in imports before December 4 with a business reason. The proclamation instructs the Department of Commerce to monitor stockpiling and, if detected, allows it, in cooperation with customs authorities, to restrict imports by the company and its affiliated persons.
It Pays to Check if Your Canadian Machinery Is in the Annex by August 19
US tariffs under Section 338 on selected Canadian goods take effect at 12:01 a.m. Eastern Time on August 19, 2026, and as of the publication date, have not been postponed or canceled; we discussed them in detail in our July issue.
Attention has focused on motor vehicles, dairy products, and alcoholic beverages, as each category has its own proclamation. However, the broadest of the annexes extends to Chapters 84 and 85 of the tariff schedule, i.e., machinery and electrical equipment, including servers and data center equipment. Excluded are energy products, potash, fish, critical minerals, qualified civil aircraft, and goods subject to Section 232 measures.
Placement in a free-trade zone does not defer exposure – goods entered on or after August 19 can only be admitted under "privileged foreign status". The legal uncertainty from July persists: the provision has never been used to impose tariffs, lawsuits at the US Court of International Trade are expected, and USMCA negotiations are ongoing.
What Your Company Should Do Now
Before August 19, review the tariff items of Chapters 84 and 85 imported from Canada to the US against Annex II of the relevant proclamation. Customs declarant, today.
For goods in a free-trade zone, clarify the admission status with the operator and record the duties paid for each import – if a court overturns the measure, this will be the basis for a refund.
False Information in Visa Applications May Result in a Ban on Entry to China from September 15
The Chinese State Council adopted the regulation on June 29, 2026, the Premier signed it on July 22 as Decree No. 841, and it was published on July 31, 2026. The new Provisions on the Administration of Entry and Exit take effect on September 15, 2026, and their nineteen articles represent the most significant addition to the framework since 2013.
According to Article 5, a foreigner who submits false materials or makes false statements when applying for a Chinese visa abroad or upon entry at a border crossing may be banned from entering for one to five years. This is not a consequence of a simple typo, but rather false information provided for the purpose of obtaining a visa or entry.
At the same time, immigration and visa authorities are explicitly authorized to verify the authenticity of invitation letters and supporting documents issued by organizations or individuals – and anyone who issues a false invitation letter for another person may be fined. Entry restrictions are also linked to individuals on China's lists of countermeasures and unreliable entities.
Article 4 also allows for an exit ban to be imposed on Chinese citizens who violate regulations on export controls or technology import and export in a way that could endanger national industrial or technological security. This affects the local management of Chinese subsidiaries traveling to group meetings.
This is relevant for EU-based companies because invitation letters for business trips are issued by a Chinese partner or subsidiary, and the responsibility for their authenticity is now explicit. For trips involving supplier audits or acceptances, an inaccurate statement about the purpose of stay could result in a multi-year entry ban for a key person.
What Your Company Should Do Now
Unify who within your company is responsible for the content of Chinese visa applications and implement a check to ensure that the purpose of stay, inviting organization, and length of trip correspond to reality. HR with executive assistant, by September 15.
Have your Chinese partner or subsidiary confirm in writing who issues invitation letters and on what basis.
If your visa agent falls under the Chinese regime for intermediary services, verify that it meets the new registration requirements; the penalty is suspension or revocation of its license.
Vietnamese Subsidiaries Must Trace Beneficial Owners Through All Levels as of July 23
On July 23, 2026, the Vietnamese government issued Decree No. 296/2026/ND-CP, which amends Decree No. 168/2025/ND-CP on enterprise registration. It took effect on the same day, with no transitional period.
The previous "if any" approach has been replaced by a mandatory procedure: the enterprise must go through its ownership structure level by level until it identifies a natural person who ultimately owns or exercises effective control over it. If no one is identified after applying the ownership and control criteria, the person with the highest management authority must be declared.
The decree also prohibits holding shares in another person's name (i.e., nominee structures) and introduces a 24-month cap on the total length of an uninterrupted suspension of business operations; any period registered before July 23 counts towards this cap. Enterprises established on or after July 1, 2025, must declare their beneficial owner upon registration.
No general deadline for re-declaration by existing enterprises has been introduced. However, upon the next change in the register, the assessment will be based on the new criteria, and the enterprise must be able to document how it identified the beneficial owner. For structures with three or more levels or involving fund participation, the existing declaration usually does not meet the new criteria.
What Your Company Should Do Now
Go through the ownership structure of your Vietnamese subsidiary level by level down to the natural persons, compare the result with the register entry, and create a file documenting the procedure. Group legal department, by the end of September.
Check if you have any nominee holdings in the structure, and for entities with suspended operations, calculate the total suspension period, including the time before July 23.
Australian Customers May Request a Description of Automated Decision-Making from December 10
The Australian Privacy Act was amended by the Privacy and Other Legislation Amendment Act 2024 to include new obligations regarding automated decision-making, effective from December 10, 2026; this is an approved and published rule, not a proposal.
APP Principles 1.7 to 1.9 require an entity to describe in its privacy policy that it uses a computer program for decision-making, what types of personal information the program uses, and what kinds of decisions it makes. The condition is that the decision can be reasonably expected to have a significant effect on an individual's rights or interests – typically in employment, credit, insurance, or access to a service.
The Australian law can also apply to a foreign provider of SaaS, cloud, or AI, but only if there is a sufficient Australian link – the key test is whether it "carries on business" in Australia. The mere existence of an Australian customer does not determine subjection to the law, and the assessment is always factual.
Besides this, there is a more practical layer: the obligation applies to the Australian customer, who cannot fulfill it without information from their supplier. Customers may therefore request information about the types of personal data processed, the types of automated decisions made, and the degree of system involvement. This is not an obligation to explain the model's logic, but a contractual need for information.
Furthermore, on July 15, 2026, the Australian government announced a move towards more binding Australian Standards for AI. However, the specific content of future obligations is still being prepared – the legal status is currently a policy intention, not an obligation.
What Your Company Should Do Now
Prepare a standard description of automated decision-making in your product for Australian customers: types of personal data, types of decisions, degree of human involvement. Product department with legal, by November.
Have an assessment made as to whether your activities in Australia establish an Australian link under the law – the answer is different for direct sales with local support than for supply through a distributor.
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Oman Postpones E-Invoicing to April 2027, But Enshrines It in Law for the First Time
On August 9, 2026, the Oman Tax Authority issued Decision No. 189/2026, amending the executive regulations to the VAT Law issued by Royal Decree No. 121/2020 and introducing mandatory electronic invoicing through a binding regulation for the first time. According to the amended Article 143, a taxable person must issue tax invoices in an approved and secure electronic format.
The deadlines have replaced the previous informal plan: phase one begins on April 1, 2027, for taxable persons with annual supplies exceeding OMR 5 million, and phase two on October 1, 2027, for those at or below this threshold. A voluntary pilot with 100 selected companies will start at the end of August 2026, with a phase for transactions with the state proposed for 2028.
The format is XML based on the PINT OM specification and PDF/A-3, the document passes through an accredited provider to the Fawtara portal, and electronic archiving is mandatory for ten years. For EU-based companies, it is important that the obligation is linked to Omani VAT registration, not to having a permanent establishment in the country.
Caution is advisable regarding penalties. Decision No. 189/2026 itself does not set any specific penalties for e-invoicing, and guidance is expected; the general framework of the VAT Law already penalizes the intentional failure to issue a tax invoice and non-compliance with the obligation to retain documents. We are therefore not stating the specific amounts and recommend verifying them with an Omani advisor.
What Your Company Should Do Now
Find out if your group is registered for Omani VAT and determine which deadline applies to you based on your annual supplies – April 1 or October 1, 2027. Responsibility of the CFO.
Select an accredited provider based on compatibility with your ERP and the ability to generate XML according to PINT OM, and plan for ten-year archiving when choosing the solution.
In Brief: Other Changes
Brazil: According to Ato Conjunto RFB/CGIBS No. 4 of July 30, companies under the standard regime must fill in the CBS and IBS fields in the first wave of electronic documents from August 3, 2026. However, Ato Técnico Conjunto No. 1 of July 31 postponed the validation rules, so a missing field will not in itself cause rejection. 2026 is a test year with a rate of 0.9% for CBS and 0.1% for IBS; the next deadline is October 1, 2026, for NFS-e documents with ISS tax. Non-resident providers of digital services already have registration and reporting obligations, including registration in the CNPJ system.
Vietnam: Decree No. 292/2026/ND-CP of July 22 takes effect on September 5, 2026, replacing Decree No. 69/2018/ND-CP. It allows a foreign-invested enterprise to directly export its own production and directly import machinery and materials for its investment activities. Compliance with the investment project objectives in the certificate is crucial – where there is a discrepancy, address the certificate amendment before September 5.
UAE: Entities with an annual turnover of AED 50 million or more must appoint an accredited e-invoicing provider by October 30, 2026, and launch the system on January 1, 2027; others by March 31, 2027, with a launch on July 1, 2027. The obligation also applies to non-residents registered for VAT in the UAE. The penalty is AED 5,000 for each month of delay. The voluntary phase has been running since July 1, 2026.
Kenya: The Finance Act 2026 postponed some provisions to September 1, 2026, when import documentation and the export declaration regime will change. Anyone supplying to or sourcing from Kenya has three weeks to adjust documents with their carrier and customs declarant.
Deadlines for Companies to Watch in the Next 90 Days
Country | What's Coming | Deadline | Who It Affects | What to Do Now |
|---|---|---|---|---|
USA / Canada | 50% tariff on selected Canadian goods under Section 338 | Aug 19, 2026 | Importers to the US with a Canadian step in their supply chain | Review Chapters 84 and 85 against Annex II and verify the status of goods in a free-trade zone |
Oman | Start of the voluntary Fawtara pilot with 100 companies | end of Aug 2026 | Companies registered for Omani VAT | Find out if you are among the selected companies and start selecting a provider |
Kenya | New import documentation and export declaration regime | Sep 1, 2026 | Importers to and exporters from Kenya | Adjust import documents and export declarations with your carrier |
Vietnam | Decree No. 292/2026 – new import and export rules for foreign-invested enterprises | Sep 5, 2026 | Groups with a Vietnamese subsidiary | Compare the investment project objectives in the certificate with actual imports and exports |
China | Decree No. 841 on entry and exit administration – 1 to 5-year entry bans | Sep 15, 2026 | Companies sending employees to China and Chinese subsidiaries | Implement checks on visa applications and verify the issuer of invitation letters |
USA | Up to 100% tariff on patented medicines for importers outside a designated group | Sep 29, 2026 | Manufacturers and contract manufacturers of medicines and active ingredients | Classify your portfolio and determine the importer's tariff category |
Brazil | Mandatory CBS and IBS fields for NFS-e documents with ISS tax | Oct 1, 2026 | Service providers invoicing in Brazil | Implement the new fields in the NFS-e module |
UAE | Appointment of an e-invoicing provider (turnover from AED 50m) | Oct 30, 2026 | Companies with a UAE entity or VAT registration in the UAE | Select a provider based on ERP compatibility and clean up master data |
Final Summary
The most immediate issue concerns Canadian goods imported into the US – it is worth reviewing tariff items by August 19, including those in the machinery and electrical chapters, which are not suggested by the proclamation headings. A Vietnamese subsidiary also requires attention regardless of the deadline, as Decree No. 296 has been effective since July 23 with no transitional period.
Five deadlines require preparation before they take effect: September 5 for Vietnamese import and export rules, September 15 for the Chinese entry and exit regime, September 29 for pharmaceutical tariffs for other importers, October 30 for the UAE e-invoicing provider, and December 4 for US tariffs and minimum prices on polysilicon.
For now, simply monitoring milestones is sufficient for the Australian AI framework and the Omani penalty methodology. Local verification is useful for the Vietnamese structure, Omani penalties, and the Australian link. Legal uncertainty remains regarding the US Section 338 tariffs and the Brazilian postponement of validations – it is advisable to make decisions based on the current situation but to keep records in a way that can accommodate future changes.
In practice, it has proven effective for management to select the three countries with the largest volume or the largest ongoing transaction and have them reviewed against this agenda as a priority.
Are you dealing with customs duties and cost allocation in export contracts, beneficial owners in a foreign structure, employee secondments, or a cross-border acquisition? Write to us at consultation@arws.cz. The lawyers at ARROWS law firm will assess your situation and, for multi-country projects, coordinate the individual jurisdictions through the ARROWS International network. For professional liability purposes, ARROWS law firm is insured up to a limit of CZK 350,000,000.