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19 U.S.C. § 1677h — Drawback treatment
Federal law — U.S. Code and appendices · legal_authorities
For purposes of any law relating to the drawback of customs duties, countervailing duties and antidumping duties imposed by this subtitle shall not be treated as being regular customs duties.
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Source location: Title 19, Chapter 4, § 1677h; chapter-004-tariff-act-of-1930.md
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For purposes of any law relating to the drawback of customs duties, countervailing duties and antidumping duties imposed by this subtitle shall not be treated as being regular customs duties.
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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
### Statutory Notes
Section, act June 17, 1930, ch. 497, title VII, § 740, as added July 26, 1979, Pub. L. 96–39, title I, § 101, 93 Stat. 175, provided that the antidumping duty imposed by [section 1673 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1673&num=0&edition=prelim) was to be treated as a normal customs duty for drawback purposes. See [section 1677h of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1677h&num=0&edition=prelim).
#### Effective Date of Repeal
Section repealed effective Oct. 30, 1984, see section 626(a) of Pub. L. 98–573, set out as an Effective Date of 1984 Amendment note under [section 1671 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1671&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
Page 417
TITLE 19—CUSTOMS DUTIES
§ 1677i
1 See References in Text note below.
1954’’, which for purposes of codification was translated
as ‘‘title 26’’ thus requiring no change in text.
1984—Subsec. (a). Pub. L. 98–573 amended subsec. (a)
generally, substituting provisions making interest pay-
able on and after the date of publication of a counter-
vailing or antidumping duty order under this subtitle
or section 1303 of this title or the date of a finding
under the Antidumping Act, 1921 for provisions making
interest payable on and after the date on which notice
of an affirmative determination by the Commission
under section 1671d(b) or 1673d(b) of this title with re-
spect to such merchandise was published.
Subsec. (b). Pub. L. 98–573 amended subsec. (b) gen-
erally, substituting provisions that the rate of interest
payable under subsec. (a) for any period of time is the
rate of interest established under section 6621 of title 26
for such period for provision that the rate at which
such interest was payable would be 8 percent per
annum or, if higher, the rate in effect under section
6621 of title 26 on the date on which the rate or amount
of the duty was finally determined.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98–573 applicable with respect
to merchandise that is unliquidated on or after Nov. 4,
1984, see section 626(b)(4) of Pub. L. 98–573, set out as a
note under section 1671 of this title.
§ 1677h. Drawback treatment
For purposes of any law relating to the draw-
back of customs duties, countervailing duties
and antidumping duties imposed by this subtitle
shall not be treated as being regular customs
duties.
(June 17, 1930, ch. 497, title VII, § 779, as added
Pub. L. 98–573, title
Source: Supplied 2024 U.S. Code historical extraction · 19 U.S.C. § 1677h
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