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

Page 347 TITLE 19—CUSTOMS DUTIES § 1671e of its determination and of the facts and conclu- sions of law upon which the determination is based, and it shall publish notice of its deter- mination in the Federal Register. (e) Correction of ministerial errors The administering authority shall establish procedures for the correction of ministerial er- rors in final determinations within a reasonable time after the determinations are issued under this section. Such procedures shall ensure op- portunity for interested parties to present their views regarding any such errors. As used in this subsection, the term ‘‘ministerial error’’ in- cludes errors in addition, subtraction, or other arithmetic function, clerical errors resulting from inaccurate copying, duplication, or the like, and any other type of unintentional error which the administering authority considers ministerial. (June 17, 1930, ch. 497, title VII, § 705, as added Pub. L. 96–39, title I, § 101, July 26, 1979, 93 Stat. 159; amended Pub. L. 98–573, title VI, §§ 602(a)(2), 605(a), 606, Oct. 30, 1984, 98 Stat. 3024, 3028, 3029; Pub. L. 100–418, title I, §§ 1324(a)(3), 1333(a), Aug. 23, 1988, 102 Stat. 1200, 1209; Pub. L. 103–465, title II, §§ 212(b)(1)(B), 214(a)(2), 233(a)(5)(N), 263(b), 264(b), (c)(7), (8), 270(a)(1)(F), (G), Dec. 8, 1994, 108 Stat. 4848, 4850, 4899, 4912–4914, 4917; Pub. L. 104–295, § 20(b)(15), Oct. 11, 1996, 110 Stat. 3527.) Editorial Notes AMENDMENTS 1996—Subsec. (c)(1)(B)(i)(II). Pub. L. 104–295 inserted ‘‘section’’ after ‘‘if’’. 1994—Subsec. (a)(1). Pub. L. 103–465, §§ 233(a)(5)(N), 270(a)(1)(F), substituted ‘‘countervailable subsidy’’ for ‘‘subsidy’’ and ‘‘the subject merchandise’’ for ‘‘the mer- chandise’’. Subsec. (a)(2)(A). Pub. L. 103–465, §§ 214(a)(2)(A)(i), 270(a)(1)(G), substituted ‘‘countervailable subsidy’’ for ‘‘subsidy’’ and ‘‘Subsidies Agreement’’ for ‘‘Agree- ment’’. Subsec. (a)(2)(B). Pub. L. 103–465, § 214(a)(2)(A)(ii), sub- stituted ‘‘subject merchandise’’ for ‘‘class or kind of merchandise involved’’. Subsec. (a)(3). Pub. L. 103–465, § 263(b), added par. (3). Subsec. (b)(1). Pub. L. 103–465, § 212(b)(1)(B), inserted at end of concluding provisions ‘‘If the Commission de- termines that imports of the subject merchandise are negligible, the investigation shall be terminated.’’ Subsec. (b)(4)(A). Pub. L. 103–465, § 214(a)(2)(B), amend- ed subpar. (A) generally, substituting present provi- sions for provisions requiring, in the case of an affirma- tive critical circumstances determination, an addi- tional finding as to whether retroactive imposition of a countervailing duty would be necessary to prevent re- currence of material injury caused by massive imports of subject merchandise over a relatively short period of time. Subsec. (c)(1). Pub. L. 103–465, § 264(b)(1), struck out ‘‘and’’ at end of subpar. (A), added subpar. (B), and re- designated former subpar. (B) as (C) and substituted ‘‘the suspension of liquidation under paragraph (2) of section 1671b(d) of this title’’ for ‘‘under paragraphs (1) and (2) of section 1671b(d) of this title the suspension of liquidation and the posting of a cash deposit, bond, or other security’’. Subsec. (c)(2). Pub. L. 103–465, § 264(c)(7), in subpar. (A), substituted ‘‘1671b(d)(2)’’ for ‘‘1671b(d)(1)’’ and in subpar. (B), substituted ‘‘1671b(d)(1)(B)’’ for ‘‘1671b(d)(2)’’. Subsec. (c)(3)(B). Pub. L. 103–465, § 264(c)(8), sub- stituted ‘‘1671b(d)(1)(B)’’ for ‘‘1671b(d)(2)’’. Subsec. (c)(5). Pub. L. 103–465, § 264(b)(2), added par. (5). 1988—Subsec. (b)(4)(A). Pub. L. 100–418, § 1324(a)(3), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: ‘‘If the finding of the ad- ministering authority under subsection (a)(2) of this section is affirmative, then the final determination of the Commission shall include findings as to whether— ‘‘(i) there is material injury which will be difficult to repair, and ‘‘(ii) the material injury was by reason of such mas- sive imports of the subsidized merchandise over a rel- atively short period.’’ Subsec. (e). Pub. L. 100–418, § 1333(a), added subsec. (e). 1984—Subsec. (a)(1). Pub. L. 98–573, § 606, inserted pro- vision that when an investigation under this part is ini- tiated 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 deter- mination under this paragraph to the date of the final determination of the administering authority in such investigation initiated under part II of this subtitle. Subsec. (a)(2). Pub. L. 98–573, § 605(a)(1), inserted pro- vision after subpar. (B) that such findings may be af- firmative even though the preliminary determination under section 1671b(e)(1) of this title was negative. Subsec. (b)(1). Pub. L. 98–573, § 602(a)(2), inserted ‘‘, or sales (or the likelihood of sales for importation,’’ in provision after subpar. (B). Subsec. (c)(3)(A). Pub. L. 98–573, § 605(a)(3), inserted reference to par. (4). Subsec. (c)(4). Pub. L. 98–573, § 605(a)(2), added par. (4). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1994 AMENDMENT Amendment by Pub. L. 103–465 effective, except as otherwise provided, on the date on which the WTO Agreement enters into force with respect to the United States (Jan. 1, 1995), and applicable with respect to in- vestigations, reviews, and inquiries initiated and peti- tions filed under specified provisions of this chapter after such date, see section 291 of Pub. L. 103–465, set out as a note under section 1671 of this title. EFFECTIVE DATE OF 1988 AMENDMENT Amendment by section 1333(a) of Pub. L. 100–418 effec- tive Aug. 23, 1988, and amendment by section 1324(a)(3) of Pub. L. 100–418 applicable with respect to investiga- tions initiated after Aug. 23, 1988, see section 1337(a), (c) of Pub. L. 100–418, set out as a note under section 1671 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by section 602(a)(2) of Pub. L. 98–573 ap- plicable with respect to investigations initiated by pe- tition or by the administering authority under parts I and II of this subtitle, and to reviews begun under sec- tion 1675 of this title, on or after Oct. 30, 1984, and amendment by sections 605(a) and 606 of Pub. L. 98–573 effective Oct. 30, 1984, see section 626(a), (b)(1) of Pub. L. 98–573, as amended, set out as a note under section 1671 of this title. § 1671e. Assessment of duty (a) Publication of countervailing duty order Within 7 days after being notified by the Com- mission of an affirmative determination under section 1671d(b) of this title, the administering authority shall publish a countervailing duty order which— (1) directs customs officers to assess a coun- tervailing duty equal to the amount of the net countervailable subsidy determined or esti- mated to exist, within 6 months after the date Page 348 TITLE 19—CUSTOMS DUTIES § 1671e on which the administering authority receives satisfactory information upon which the as- sessment may be based, but in no event later than 12 months after the end of the annual ac- counting period of the manufacturer or ex- porter within which the merchandise is en- tered, or withdrawn from warehouse, for con- sumption, (2) includes a description of the subject mer- chandise, in such detail as the administering authority deems necessary, and (3) requires the deposit of estimated counter- vailing 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, finds mate- rial injury or threat of material injury which, but for the suspension of liquidation under section 1671b(d)(2) of this title, 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, shall be subject to the imposition of countervailing duties under section 1671(a) of this title. (2) Special rule If the Commission, in its final determination under section 1671d(b) of this title, finds threat of material injury, other than threat of mate- rial injury described in paragraph (1), or mate- rial retardation of the establishment of an in- dustry 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 publica- tion of notice of an affirmative determination of the Commission under section 1671d(b) of this title shall be subject to the imposition of countervailing duties under section 1671(a) of this title, 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 with- drawn 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 de- termination under section 1677(4)(C) of this title, 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 ex- ported the subject merchandise for sale in the region concerned during the period of inves- tigation. (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. (June 17, 1930, ch. 497, title VII, § 706, as added Pub. L. 96–39, title I, § 101, July 26, 1979, 93 Stat. 160; amended Pub. L. 98–573, title VI, § 607, Oct. 30, 1984, 98 Stat. 3029; Pub. L. 99–514, title XVIII, § 1886(a)(5), Oct. 22, 1986, 100 Stat. 2922; Pub. L. 103–465, title II, §§ 218(b)(1), 233(a)(5)(O), 264(c)(9), 265, 270(a)(1)(H), Dec. 8, 1994, 108 Stat. 4855, 4899, 4914, 4917.) Editorial Notes AMENDMENTS 1994—Subsec. (a)(1). Pub. L. 103–465, § 270(a)(1)(H), sub- stituted ‘‘countervailable subsidy’’ for ‘‘subsidy’’. Subsec. (a)(2) to (4). Pub. L. 103–465, §§ 233(a)(5)(O), 265, redesignated par. (3) as (2) and substituted ‘‘subject merchandise’’ for ‘‘class or kind of merchandise to which it applies’’, redesignated par. (4) as (3), and struck out former par. (2) which read as follows: ‘‘(2) shall presumptively apply to all merchandise of such class or kind exported from the country inves- tigated, except that if— ‘‘(A) the administering authority determines there is a significant differential between companies re- ceiving subsidy benefits, or ‘‘(B) a State-owned enterprise is involved, the order may provide for differing countervailing du- ties,’’. Subsec. (b)(1). Pub. L. 103–465, § 264(c)(9), substituted ‘‘1671b(d)(2)’’ for ‘‘1671b(d)(1)’’ in two places. Subsec. (c). Pub. L. 103–465, § 218(b)(1), added subsec. (c). 1986—Subsec. (a)(2). Pub. L. 99–514 realigned the mar- gins in provisions following subpar. (B), which realign- ment had been editorially supplied, thereby requiring no change in text. 1984—Subsec. (a)(2) to (4). Pub. L. 98–573 added par. (2) and redesignated pars. (2) and (3) as (3) and (4), respec- tively. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1994 AMENDMENT Amendment by Pub. L. 103–465 effective, except as otherwise provided, on the date on which the WTO Agreement enters into force with respect to the United States (Jan. 1, 1995), and applicable with respect to in- vestigations, reviews, and inquiries initiated and peti- tions filed under specified provisions of this chapter after such date, see section 291 of Pub. L. 103–465, set out as a note under section 1671 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–573 effective Oct. 30, 1984, see section 626(a) of Pub. L. 98–573, set out as a note under section 1671 of this title. PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989 For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1801–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code. 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 (2) refunded, to the extent that the deposit under section 1671e(a)(3) of this title is higher than the duty determined under the order, together with interest as provided by section 1677g of this title. (June 17, 1930, ch. 497, title VII, § 707, as added Pub. L. 96–39, title I, § 101, July 26, 1979, 93 Stat. 161; amended Pub. L. 103–465, title II, § 264(c)(10), Dec. 8, 1994, 108 Stat. 4914.) Editorial Notes AMENDMENTS 1994—Subsec. (a). Pub. L. 103–465 substituted ‘‘1671b(d)(1)(B)’’ for ‘‘1671b(d)(2)’’ in heading and text. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1994 AMENDMENT Amendment by Pub. L. 103–465 effective, except as otherwise provided, on the date on which the WTO Agreement enters into force with respect to the United States (Jan. 1, 1995), and applicable with respect to in- vestigations, reviews, and inquiries initiated and peti- tions filed under specified provisions of this chapter after such date, see section 291 of Pub. L. 103–465, set out as a note under section 1671 of this title. § 1671g. Effect of derogation of Export-Import Bank financing Nothing in this subtitle shall be interpreted as superseding the provisions of section 635a–3 of title 12, except that in the event of an assess- ment of duty based on a derogation under sec- tion 1671e of this title or action under section 1671b(d)(1)(B) of this title, the Secretary of the Treasury shall not authorize the Bank to pro- vide guarantees, insurance and credits to com- peting United States sellers pursuant to section 635a–3 of title 12. (June 17, 1930, ch. 497, title VII, § 708, as added Pub. L. 98–181, title I [title VI, § 650(c)], Nov. 30, 1983, 97 Stat. 1266; amended Pub. L. 99–514, title XVIII, § 1886(a)(6)(A), Oct. 22, 1986, 100 Stat. 2922; Pub. L. 103–465, title II, § 264(c)(11), Dec. 8, 1994, 108 Stat. 4914.) Editorial Notes AMENDMENTS 1994—Pub. L. 103–465 substituted ‘‘1671b(d)(1)(B)’’ for ‘‘1671b(d)(2)’’. 1986—Pub. L. 99–514 added section catchline. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1994 AMENDMENT Amendment by Pub. L. 103–465 effective, except as otherwise provided, on the date on which the WTO Agreement enters into force with respect to the United States (Jan. 1, 1995), and applicable with respect to in- vestigations, reviews, and inquiries initiated and peti- tions filed under specified provisions of this chapter after such date, see section 291 of Pub. L. 103–465, set out as a note under section 1671 of this title. PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989 For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1801–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code. § 1671h. Conditional payment of countervailing duty (a) In general For all entries, or withdrawals from ware- house, for consumption of merchandise subject to a countervailing duty order on or after the date of publication of such order, no customs of- ficer may deliver merchandise of that class or kind to the person by whom or for whose ac- count it was imported unless that person com- plies with the requirement of subsection (b) and deposits with the appropriate customs officer an estimated countervailing duty in an amount de- termined by the administering authority. (b) Importer requirements In order to meet the requirements of this sub- section, a person shall— (1) furnish, or arrange to have furnished, to the appropriate customs officer such informa- tion as the administering authority deems necessary for ascertaining any countervailing duty to be imposed under this part, (2) maintain and furnish to the customs offi- cer such records concerning such merchandise as the administering authority, by regulation, requires, and