Title 19Customs DutiesRelease 119-73

§1671h Conditional payment of countervailing duty

Title 19 › Chapter CHAPTER 4— - TARIFF ACT OF 1930 › Subtitle SUBTITLE IV— - COUNTERVAILING AND ANTIDUMPING DUTIES › Part Part I— - Imposition of Countervailing Duties › § 1671h

Last updated Apr 6, 2026|Official source

Summary

When a countervailing duty order is published, customs will not give those imported goods to the importer for entries or warehouse withdrawals for consumption on or after that date unless the importer follows the rules and deposits an estimated countervailing duty set by the agency in charge. To follow the rules, the importer must give any information the agency needs to figure the duty, keep and provide the records the agency requires, and pay — or agree to pay when asked — the duty amount.

Full Legal Text

Title 19, §1671h

Customs Duties — Source: USLM XML via OLRC

(a)For all entries, or withdrawals from warehouse, for consumption of merchandise subject to a countervailing duty order on or after the date of publication of such order, no customs officer may deliver merchandise of that class or kind to the person by whom or for whose account it was imported unless that person complies with the requirement of subsection (b) and deposits with the appropriate customs officer an estimated countervailing duty in an amount determined by the administering authority.
(b)In order to meet the requirements of this subsection, a person shall—
(1)furnish, or arrange to have furnished, to the appropriate customs officer such information as the administering authority deems necessary for ascertaining any countervailing duty to be imposed under this part,
(2)maintain and furnish to the customs officer such records concerning such merchandise as the administering authority, by regulation, requires, and
(3)pay, or agree to pay on demand, to the customs officer the amount of countervailing duty imposed under this part on that merchandise.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Statutory Notes and Related Subsidiaries

Effective Date

Section 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.

Reference

Citations & Metadata

Citation

19 U.S.C. § 1671h

Title 19Customs Duties

Last Updated

Apr 6, 2026

Release point: 119-73