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19 U.S.C. § 1671f — Treatment of difference between deposit of estimated countervailing duty and final assessed duty under countervailing duty order

Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1671f — Treatment of difference between deposit of estimated countervailing duty and final assessed duty under countervailing duty order

**(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then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption before notice of the affirmative determination of the Commission under [section 1671d(b) of this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

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Stable record: federal_law:legal_authorities:record_usc_d32f04c9f0fdb4b16dd27d9a
Source file: Laws/federal/codes/united-states-code/title-19/section-1671f-treatment-of-difference-between-deposit-of-estimated-countervailing-duty--dffde585ac.md
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Passage SHA-256: ee6dfe2f600f5aaad277357a142d2ca6457b431b85f80a5f5247f0813f74d09e

Source location: Title 19, Chapter 4, § 1671f; chapter-004-tariff-act-of-1930.md

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**(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 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 after 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) collected, to the extent that the deposit 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 lower than the duty determined under the order, or (2) refunded, to the extent that the deposit 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 higher than the duty determined under the order, together with interest as provided by [section 1677g of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1677g&num=0&edition=prelim).

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1677g — Interest on certain overpayments and underpayments

**(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.

Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1677g

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1671 — Countervailing duties imposed

**(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

19 U.S.C. § 1671e — Assessment of duty

**(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

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1671f — Treatment of difference between deposit

Page 349 TITLE 19—CUSTOMS DUTIES § 1671h § 1671f. Treatment of difference between deposit of estimated countervailing duty and final assessed duty under countervailing duty order (a) Deposit of estimated countervailing duty under section 1671b(d)(1)(B) of this title If the amount of a cash deposit, or the amount of any bond or other security, required as secu- rity for an estimated countervailing duty under section 1671b(d)(1)(B) of this title is different from the amount of the countervailing duty de- termined under a countervailing duty order issued under section 1671e of this title, then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption be- fore notice of the affirmative determination of the Commission under section 1671d(b) of this title 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 If the amount of an estimated countervailing duty deposited under section 1671e(a)(3) of this title is different from the amount of the coun- tervailing duty determined under a counter- vailing duty order issued under section 1671e of this title, then the difference for entries of mer- chandise entered, or withdrawn from warehouse, for consumption after notice of the affirmative determination of the Commission under section 1671d(b) of this title is published shall be— (1) collected, to the extent that the deposit under section 1671e(a)(3) of this title is lower than the duty determined under the order, or

Source: Supplied 2024 U.S. Code historical extraction · 19 U.S.C. § 1671f

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