Browse Arkansas Code titles and sections
19 U.S.C. § 1671e — Assessment of duty
Federal law — U.S. Code and appendices · legal_authorities
**(a) Publication of countervailing duty order** Within 7 days after being notified by the Commission of an affirmative determination under [section 1671d(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671d/b&num=0&edition=prelim), the administering authority shall publish a countervailing duty order which—
(1) directs customs officers to assess a countervailing duty equal to the amount of the net countervailable subsidy determined or estimated to exist, within 6 months after the date on which the administering authority receives satisfactory information upon which the assessment may be based, but in no event later than 12 months after the end of the annual accounting period of the manufacturer or exporter within which the merchandise is entered, or withdrawn from warehouse, for consumption,
(2) includes a description of the subject merchandise, in such detail as the administering authority deems necessary, and
(3) requires the deposit of estimated countervailing duties pending liquidation of entries of merchandise at the same time as estimated normal customs duties on that merchandise are deposited.
**(b) Imposition of duties**
(1) **General rule** — If the Commission, in its final determination under [section 1671d(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671d/b&num=0&edition=prelim), finds material injury or threat of material injury which, but for the suspension of liquidation under [section 1671b(d)(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671b/d/2&num=0&edition=prelim), would have led to a finding of material injury, then entries of the merchandise subject to the countervailing duty order, the liquidation
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1671e
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 34600c54576c4c1a0ded55a2076da13b0e4870d2c6e65b499f5e042def7320d8. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_ad0d12e7785c2dea7d7e4df9
Source file: Laws/federal/codes/united-states-code/title-19/section-1671e-assessment-of-duty--21787cf906.md
Pages: Not recorded – Not recorded
Passage SHA-256: b50e4ae31a8ca93609d452b3a830063bdda70142da00c5356d102cfc3e14d668
Source location: Title 19, Chapter 4, § 1671e; chapter-004-tariff-act-of-1930.md
Stored source content
**(a) Publication of countervailing duty order** Within 7 days after being notified by the Commission of an affirmative determination under [section 1671d(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671d/b&num=0&edition=prelim), the administering authority shall publish a countervailing duty order which—
(1) directs customs officers to assess a countervailing duty equal to the amount of the net countervailable subsidy determined or estimated to exist, within 6 months after the date on which the administering authority receives satisfactory information upon which the assessment may be based, but in no event later than 12 months after the end of the annual accounting period of the manufacturer or exporter within which the merchandise is entered, or withdrawn from warehouse, for consumption,
(2) includes a description of the subject merchandise, in such detail as the administering authority deems necessary, and
(3) requires the deposit of estimated countervailing duties pending liquidation of entries of merchandise at the same time as estimated normal customs duties on that merchandise are deposited.
**(b) Imposition of duties**
(1) **General rule** — If the Commission, in its final determination under [section 1671d(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671d/b&num=0&edition=prelim), finds material injury or threat of material injury which, but for the suspension of liquidation under [section 1671b(d)(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671b/d/2&num=0&edition=prelim), would have led to a finding of material injury, then entries of the merchandise subject to the countervailing duty order, the liquidation of which has been suspended under [section 1671b(d)(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671b/d/2&num=0&edition=prelim), shall be subject to the imposition of countervailing duties under [section 1671(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671/a&num=0&edition=prelim).
(2) **Special rule** — If the Commission, in its final determination under [section 1671d(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671d/b&num=0&edition=prelim), finds threat of material injury, other than threat of material injury described in paragraph (1), or material retardation of the establishment of an industry in the United States, then merchandise subject to a countervailing duty order which is entered, or withdrawn from warehouse, for consumption on or after the date of publication of notice of an 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) shall be subject to the imposition of countervailing duties under [section 1671(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671/a&num=0&edition=prelim), and the administering authority shall release any bond or other security, and refund any cash deposit made, to secure the payment of countervailing duties with respect to entries of the merchandise entered, or withdrawn from warehouse, for consumption before that date.
**(c) Special rule for regional industries**
(1) **In general** — In an investigation under this part in which the Commission makes a regional industry determination under [section 1677(4)(C) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1677/4/C&num=0&edition=prelim), the administering authority shall, to the maximum extent possible, direct that duties be assessed only on the subject merchandise of the specific exporters or producers that exported the subject merchandise for sale in the region concerned during the period of investigation.
(2) **Exception for new exporters and producers** — After publication of the countervailing duty order, if the administering authority finds that a new exporter or producer is exporting the subject merchandise for sale in the region concerned, the administering authority shall direct that duties be assessed on the subject merchandise of the new exporter or producer consistent with the provisions of [section 1675(a)(2)(B) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1675/a/2/B&num=0&edition=prelim).
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
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
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements for qualification** A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute a qualified trust under this section—
(1) if contributions are made to the trust by such employer, or employees, or both, or by another employer who is entitled to deduct his contributions under section 404(a)(3)(B) (relating to deduction for contributions to profit-sharing and stock bonus plans), or by a charitable remainder trust pursuant to a qualified gratuitous transfer (as defined in section 664(g)(1)), for the purpose of distributing to such employees or their beneficiaries the corpus and income of the fund accumulated by the trust in accordance with such plan;
(2) if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries (but this paragraph shall not be construed, in the case of a multiemployer plan, to prohibit the return of a contribution within 6 months after the plan administrator determines that the contribution was made by a mistake of fact or law (other than a mistake relating to whether the plan is described in section 401(a) or the trust which is part of such plan is exempt from taxation under section 501(a), or the return of any withdrawal liability payment determined to be an overpayment within 6 months of such determination));
(3) if the plan of which such trust is a part satisfies the requireme
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 401
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions** In this section:
(1) **Administering authority** — The term “administering authority” has the meaning given that term in [section 1677(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1677/1&num=0&edition=prelim).
(2) **Commissioner** — The term “Commissioner” means the Commissioner of U.S. Customs and Border Protection.
(3) **Covered merchandise** — The term “covered merchandise” means merchandise that is subject to—
(A) an antidumping duty order issued under [section 1673e of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1673e&num=0&edition=prelim); or
(B) 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).
(4) **Enter; entry** — The terms “enter” and “entry” refer to the entry, or withdrawal from warehouse for consumption, of merchandise into the customs territory of the United States.
(5) **Evasion**
(A) *In general* — Except as provided in subparagraph (B), the term “evasion” refers to entering covered merchandise into the customs territory of the United States by means of any document or electronically transmitted data or information, written or oral statement, or act that is material and false, or any omission that is material, and that results in any cash deposit or other security or any amount of applicable antidumping or countervailing duties being reduced or not being applied with respect to the merchandise.
(B) *Exception for clerical error*
(i) *In general* — Except as provided in clause (ii), the term “evasion” does not include entering covered merchandise into the customs territory of the United States by m
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1517
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Termination of investigation upon withdrawal of petition**
(1) **In general**
(A) *Withdrawal of petition* — Except as provided in paragraphs (2) and (3), an investigation under this part may be terminated by either the administering authority or the Commission, after notice to all parties to the investigation, upon withdrawal of the petition by the petitioner or by the administering authority if the investigation was initiated under [section 1671a(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671a/a&num=0&edition=prelim).
(B) *Refiling of petition* — If, within 3 months after the withdrawal of a petition under subparagraph (A), a new petition is filed seeking the imposition of duties on both the subject merchandise of the withdrawn petition and the subject merchandise from another country, the administering authority and the Commission may use in the investigation initiated pursuant to the new petition any records compiled in an investigation conducted pursuant to the withdrawn petition. This subparagraph applies only with respect to the first withdrawal of a petition.
(2) **Special rules for quantitative restriction agreements**
(A) *In general* — Subject to subparagraphs (B) and (C), the administering authority may not terminate an investigation under paragraph (1) by accepting, with the government of the country in which the countervailable subsidy practice is alleged to occur, an understanding or other kind of agreement to limit the volume of imports into the United States of the subject merchandise unless the administering authority is satisfied that termination on the basis of that agreement is in the public interest.
(B) *Public interest factors* — In making a decision under subparagraph (A) re
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1671c
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Final determination by administering authority**
(1) **In general** — Within 75 days after the date of the preliminary determination under [section 1671b(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671b/b&num=0&edition=prelim), the administering authority shall make a final determination of whether or not a countervailable subsidy is being provided with respect to the subject merchandise; except that when an investigation under this part is initiated simultaneously with an investigation under part II of this subtitle, which involves imports of the same class or kind of merchandise from the same or other countries, the administering authority, if requested by the petitioner, shall extend the date of the final determination under this paragraph to the date of the final determination of the administering authority in such investigation initiated under part II of this subtitle.
(2) **Critical circumstances determinations** — If the final determination of the administering authority is affirmative, then that determination, in any investigation in which the presence of critical circumstances has been alleged under [section 1671b(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671b/e&num=0&edition=prelim), shall also contain a finding as to whether—
(A) the countervailable subsidy is inconsistent with the Subsidies Agreement, and
(B) there have been massive imports of the subject merchandise over a relatively short period.
Such findings may be affirmative even though the preliminary determination under [section 1671b(e)(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671b/e/1&num=0&edition=prelim) was negative.
(3) **
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1671d
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
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
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Nothing in this subtitle shall be interpreted as superseding the provisions of [section 635a–3 of title 12](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title12-section635a–3&num=0&edition=prelim), except that in the event of an assessment of duty based on a derogation under [section 1671e of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671e&num=0&edition=prelim) or action 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), the Secretary of the Treasury shall not authorize the Bank to provide guarantees, insurance and credits to competing United States sellers pursuant to [section 635a–3 of title 12](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title12-section635a–3&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1671g
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Before the expiration date, if any, of a quantitative restriction agreement accepted under section 1671c(a)(2) or 1671c(c)(3) of this title (if suspension of the related investigation is still in effect)—
(1) the administering authority shall, at the direction of the President, initiate a proceeding to determine whether any countervailable subsidy is being provided with respect to the subject merchandise and, if being so provided, the net countervailable subsidy; and
(2) if the administering authority initiates a proceeding under paragraph (1), the Commission shall determine whether imports of the merchandise of the kind subject to the agreement will, upon termination of the agreement, materially injure, or threaten with material injury, an industry in the United States or materially retard the establishment of such an industry.
**(b) Determinations** The determinations required to be made by the administering authority and the Commission under subsection (a) shall be made under such procedures as the administering authority and the Commission, respectively, shall by regulation prescribe, and shall be treated as final determinations made under [section 1671d of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671d&num=0&edition=prelim) for purposes of judicial review under [section 1516a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1516a&num=0&edition=prelim). If the determinations by each are affirmative, the administering authority shall—
(1) issue a countervailing duty order under [section 1671e of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671e&num=0&edition=prelim) effective with respect to merchandise entered on
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1676a
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Merchandise completed or assembled in United States**
(1) **In general** — If—
(A) merchandise sold in the United States is of the same class or kind as any other merchandise that is the subject of—
(i) an antidumping duty order issued under [section 1673e of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1673e&num=0&edition=prelim),
(ii) a finding issued under the Antidumping Act, 1921, or
(iii) 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) or section 1303 11 See References in Text note below. of this title,
(B) such merchandise sold in the United States is completed or assembled in the United States from parts or components produced in the foreign country with respect to which such order or finding applies,
(C) the process of assembly or completion in the United States is minor or insignificant, and
(D) the value of the parts or components referred to in subparagraph (B) is a significant portion of the total value of the merchandise,
the administering authority, after taking into account any advice provided by the Commission under subsection (e), may include within the scope of such order or finding the imported parts or components referred to in subparagraph (B) that are used in the completion or assembly of the merchandise in the United States at any time such order or finding is in effect.
(2) **Determination of whether process is minor or insignificant** — In determining whether the process of assembly or completion is minor or insignificant under paragraph (1)(C), the administering authority shall take into account—
(A) the level of investment in the United
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1677j
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment** The Commissioner and the Director shall establish and carry out on a fiscal year basis educational seminars to—
(1) improve the ability of personnel of U.S. Customs and Border Protection to classify and appraise articles imported into the United States in accordance with the customs and trade laws of the United States;
(2) improve the trade enforcement efforts of personnel of U.S. Customs and Border Protection and personnel of U.S. Immigration and Customs Enforcement; and
(3) otherwise improve the ability and effectiveness of personnel of U.S. Customs and Border Protection and personnel of U.S. Immigration and Customs Enforcement to facilitate legitimate international trade.
**(b) Content**
(1) **Classifying and appraising imported articles** — In carrying out subsection (a)(1), the Commissioner, the Director, and interested parties in the private sector selected under subsection (c) shall provide instruction and related instructional materials at each educational seminar carried out under this section to personnel of U.S. Customs and Border Protection and, as appropriate, to personnel of U.S. Immigration and Customs Enforcement on the following:
(A) Conducting a physical inspection of an article imported into the United States, including testing of samples of the article, to determine if the article is mislabeled in the manifest or other accompanying documentation.
(B) Reviewing the manifest and other accompanying documentation of an article imported into the United States to determine if the country of origin of the article listed in the manifest or other accompanying documentation is accurate.
(C) Customs valuation.
(D) Industry supply chains and other related matters as determined to be appropriate by the Commissioner.
(2) **T
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 4314
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.