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19 U.S.C. § 1677g — Interest on certain overpayments and underpayments
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Interest shall be payable on overpayments and underpayments of amounts deposited on merchandise entered, or withdrawn from warehouse, for consumption on and after—
(1) the date of publication of a countervailing or antidumping duty order under this subtitle or section 1303 11 See References in Text note below. of this title, or
(2) the date of a finding under the Antidumping Act, 1921.
**(b) Rate** The rate of interest payable under subsection (a) for any period of time is the rate of interest established under [section 6621 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6621&num=0&edition=prelim) for such period.
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Source file: Laws/federal/codes/united-states-code/title-19/section-1677g-interest-on-certain-overpayments-and-underpayments--9ae03502a3.md
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Source location: Title 19, Chapter 4, § 1677g; chapter-004-tariff-act-of-1930.md
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**(a) General rule** Interest shall be payable on overpayments and underpayments of amounts deposited on merchandise entered, or withdrawn from warehouse, for consumption on and after—
(1) the date of publication of a countervailing or antidumping duty order under this subtitle or section 1303 11 See References in Text note below. of this title, or
(2) the date of a finding under the Antidumping Act, 1921.
**(b) Rate** The rate of interest payable under subsection (a) for any period of time is the rate of interest established under [section 6621 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6621&num=0&edition=prelim) for such period.
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, acts June 17, 1930, ch. 497, title III, § 303, 46 Stat. 687; Jan. 3, 1975, Pub. L. 93–618, title III, § 331(a), 88 Stat. 2049; Apr. 3, 1979, Pub. L. 96–6, § 1, 93 Stat. 10; July 26, 1979, Pub. L. 96–39, title I, §§ 103, 105(a), 93 Stat. 190, 193, provided for the levy of countervailing duties.
#### Effective Date of Repeal
Pub. L. 103–465, title II, § 261(a), Dec. 8, 1994, 108 Stat. 4908, provided that this section is repealed “effective on the effective date of this title [Jan. 1, 1995, see Effective Date of 1994 Amendment note set out under [section 1671 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671&num=0&edition=prelim)]”.
#### Savings Provision
Pub. L. 103–465, title II, § 261(b), (c), Dec. 8, 1994, 108 Stat. 4908, 4909, provided that: “(b) Savings Provisions.—“(1) Continuing effect of legal documents.—All orders, determinations, and other administrative actions—“(A) which have been issued pursuant to an investigation conducted under section 303 of the Tariff Act of 1930 [[19 U.S.C. 1303](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1303&num=0&edition=prelim)], and “(B) which are in effect on the effective date of this title [Jan. 1, 1995, see Effective Date of 1994 Amendment note set out under [section 1671 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671&num=0&edition=prelim)], or were final before such date and are to become effective on or after such date, shall continue in effect according to their terms until modified, terminated, superseded, set aside, or revoked in accordance with law by the administering authority, the International Trade Commission, or a court of competent jurisdiction, or by operat
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1303
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** If—
(1) the administering authority determines that the government of a country or any public entity within the territory of a country is providing, directly or indirectly, a countervailable subsidy with respect to the manufacture, production, or export of a class or kind of merchandise imported, or sold (or likely to be sold) for importation, into the United States, and
(2) in the case of merchandise imported from a Subsidies Agreement country, the Commission determines that—
(A) an industry in the United States—
(i) is materially injured, or
(ii) is threatened with material injury, or
(B) the establishment of an industry in the United States is materially retarded,
by reason of imports of that merchandise or by reason of sales (or the likelihood of sales) of that merchandise for importation,
then there shall be imposed upon such merchandise a countervailing duty, in addition to any other duty imposed, equal to the amount of the net countervailable subsidy. For purposes of this subsection and [section 1671d(b)(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671d/b/1&num=0&edition=prelim), a reference to the sale of merchandise includes the entering into of any leasing arrangement regarding the merchandise that is equivalent to the sale of the merchandise.
**(b) Subsidies Agreement country** For purposes of this subtitle, the term “Subsidies Agreement country” means—
(1) a WTO member country,
(2) a country which the President has determined has assumed obligations with respect to the United States which are substantially equivalent to the obligations under the Subsidies Agreement, or
(3) a country with respect to which the President determines that—
(A) there is an agreement i
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1671
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule**
(1) **Overpayment rate** — The overpayment rate established under this section shall be the sum of—
(A) the Federal short-term rate determined under subsection (b), plus
(B) 3 percentage points (2 percentage points in the case of a corporation).
To the extent that an overpayment of tax by a corporation for any taxable period (as defined in subsection (c)(3), applied by substituting “overpayment” for “underpayment”) exceeds $10,000, subparagraph (B) shall be applied by substituting “0.5 percentage point” for “2 percentage points”.
(2) **Underpayment rate** — The underpayment rate established under this section shall be the sum of—
(A) the Federal short-term rate determined under subsection (b), plus
(B) 3 percentage points.
**(b) Federal short-term rate** For purposes of this section—
(1) **General rule** — The Secretary shall determine the Federal short-term rate for the first month in each calendar quarter.
(2) **Period during which rate applies**
(A) *In general* — Except as provided in subparagraph (B), the Federal short-term rate determined under paragraph (1) for any month shall apply during the first calendar quarter beginning after such month.
(B) *Special rule for individual estimated tax* — In determining the addition to tax under section 6654 for failure to pay estimated tax for any taxable year, the Federal short-term rate which applies during the 3rd month following such taxable year shall also apply during the first 15 days of the 4th month following such taxable year.
(3) **Federal short-term rate** — The Federal short-term rate for any month shall be the Federal short-term rate determined during such month by the Secretary in accordance with section 1274(d). Any such rate shall be rounded to the nearest full
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6621
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Deposit of estimated countervailing duty under [section 1671b(d)(1)(B) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671b/d/1/B&num=0&edition=prelim)** If the amount of a cash deposit, or the amount of any bond or other security, required as security for an estimated countervailing duty under [section 1671b(d)(1)(B) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671b/d/1/B&num=0&edition=prelim) is different from the amount of the countervailing duty determined under a countervailing duty order issued under [section 1671e of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671e&num=0&edition=prelim), then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption before notice of the affirmative determination of the Commission under [section 1671d(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671d/b&num=0&edition=prelim) is published shall be—
(1) disregarded, to the extent that the cash deposit, bond, or other security is lower than the duty under the order, or
(2) refunded or released, to the extent that the cash deposit, bond, or other security is higher than the duty under the order.
**(b) Deposit of estimated countervailing duty under [section 1671e(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671e/a/3&num=0&edition=prelim)** If the amount of an estimated countervailing duty deposited under [section 1671e(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671e/a/3&num=0&edition=prelim) is different from the amount of the countervailing duty deter
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1671f
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Deposit of estimated antidumping duty under [section 1673b(d)(1)(B) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1673b/d/1/B&num=0&edition=prelim)** If the amount of a cash deposit, or the amount of any bond or other security, required as security for an estimated antidumping duty under [section 1673b(d)(1)(B) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1673b/d/1/B&num=0&edition=prelim) is different from the amount of the antidumping duty determined under an antidumping duty order published under [section 1673e of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1673e&num=0&edition=prelim), then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption before notice of the affirmative determination of the Commission under [section 1673d(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1673d/b&num=0&edition=prelim) is published shall be—
(1) disregarded, to the extent that the cash deposit, bond, or other security is lower than the duty under the order, or
(2) refunded or released, to the extent that the cash deposit, bond, or other security is higher than the duty under the order.
**(b) Deposit of estimated antidumping duty under [section 1673e(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1673e/a/3&num=0&edition=prelim)** If the amount of an estimated antidumping duty deposited under [section 1673e(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1673e/a/3&num=0&edition=prelim) is different from the amount of the antidumping duty determined under an an
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1673f
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Federal law — U.S. Code and appendices · legal_authorities
In the case of nonrubber footwear imported from Brazil—
(1) which is subject to Treasury Decision 74-233, dated September 9, 1974,
(2) which was entered, or withdrawn from warehouse for consumption, on or before October 28, 1981, and
(3) with respect to which entries are unliquidated on December 8, 1994,
countervailing duties shall be assessed at rates equal to the amount of the cash deposit of the estimated countervailing duties required on such footwear at the time of entry or withdrawal from warehouse for consumption. Interest on underpayments of amounts required to be deposited as countervailing duties shall be paid in accordance with [section 1677g of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1677g&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 3571
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** The Secretary of Homeland Security shall deposit all interest described in subsection (c) into the special account established under [section 1675c(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1675c/e&num=0&edition=prelim) (repealed by subtitle F of title VII of the Deficit Reduction Act of 2005 (Public Law 109–171; 120 Stat. 154)) for inclusion in distributions described in subsection (b) made on or after February 24, 2016.
**(b) Distributions described** Distributions described in this subsection are distributions of antidumping duties and countervailing duties assessed on or after October 1, 2000, that are made under [section 1675c of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1675c&num=0&edition=prelim) (repealed by subtitle F of title VII of the Deficit Reduction Act of 2005 (Public Law 109–171; 120 Stat. 154)), with respect to entries of merchandise that—
(1) were made on or before September 30, 2007; and
(2) were, in accordance with section 822 of the Claims Resolution Act of 2010 ([19 U.S.C. 1675c](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1675c&num=0&edition=prelim) note), unliquidated, not in litigation, and not under an order of liquidation from the Department of Commerce on December 8, 2010.
**(c) Interest described**
(1) **Interest realized** — Interest described in this subsection is interest earned on antidumping duties or countervailing duties described in subsection (b) that is realized through application of a payment received on or after October 1, 2014, by U.S. Customs and Border Protection under, or in connection with—
(A) a customs bond pursuant to a court order or judgment; or
(B) a settlemen
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 4402
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Federal law — U.S. Code and appendices · legal_authorities
Page 416
TITLE 19—CUSTOMS DUTIES
§ 1677g
1 See References in Text note below.
used to determine the all-others rate under
section 1671d(c)(5) of this title.
(f) Adjustment of antidumping duty in certain
proceedings relating to imports from non-
market economy countries
(1) In general
If the administering authority determines,
with respect to a class or kind of merchandise
from a nonmarket economy country for which
an antidumping duty is determined using nor-
mal value pursuant to section 1677b(c) of this
title, that—
(A) pursuant to section 1671(a)(1) of this
title, a countervailable subsidy (other than
an export subsidy referred to in section
1677a(c)(1)(C) of this title) has been provided
with respect to the class or kind of merchan-
dise,
(B) such countervailable subsidy has been
demonstrated to have reduced the average
price of imports of the class or kind of mer-
chandise during the relevant period, and
(C) the administering authority can rea-
sonably estimate the extent to which the
countervailable subsidy referred to in sub-
paragraph (B), in combination with the use
of normal value determined pursuant to sec-
tion 1677b(c) of this title, has increased the
weighted average dumping margin for the
class or kind of merchandise,
the administering authority shall, except as
provided in paragraph (2), reduce the anti-
dumping duty by the amount of the increase
in the weighted average dumping margin esti-
mated by the administering authority under
subparagraph (C).
(2) Maximum reduction in antidumping duty
The administering authority may not reduce
the antidumping duty applicable to a class or
kind of merchandise from a nonmarket econ-
omy country under this subsection by more
than the portion of the countervailing duty
rate attributable
Source: Supplied 2024 U.S. Code historical extraction · 19 U.S.C. § 1677g
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