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Title 19 — Customs DutiesRelease 119-73not60

§1671e Assessment of Duty

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

Last updated Apr 5, 2026|Official source

Summary

When the trade commission finds that imports got illegal subsidies, the agency in charge must publish a countervailing duty order within 7 days. The order tells customs to collect a duty equal to the net subsidy. Customs must assess that duty within 6 months after getting reliable information to base the assessment, but no later than 12 months after the end of the exporter’s yearly accounting period in which the goods were entered or taken from a warehouse for use. The order must describe the goods and require estimated countervailing duties to be deposited when estimated normal customs duties are deposited. If the commission finds the imports caused or would have caused injury that was delayed only because final customs settlement was put on hold, those suspended entries must be charged the duty. If the commission finds a threat of injury or that a new U.S. industry is being slowed, goods entered or withdrawn on or after the notice date must be charged the duty, and bonds or deposits for earlier entries must be released or refunded. In regional cases, the agency should try to charge duties only on the exporters or producers who actually sold into the region during the investigation. If a new exporter or producer later starts selling there, the agency must begin assessing duties on them the same way.

Full Legal Text

Title 19, §1671e

Customs Duties — Source: USLM XML via OLRC

(a)Within 7 days after being notified by the Commission 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 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the end of the annual accounting period of the manufacturer or exporter within which the merchandise is entered, or withdrawn from warehouse, for consumption,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)(1)If the Commission, in its final determination under section 1671d(b) of this title, finds material 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)If the Commission, in its final determination under section 1671d(b) of this title, 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 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 withdrawn from warehouse, for consumption before that date.
(c)(1)In an investigation under this part in which the Commission makes a regional industry determination 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 exported the subject merchandise for sale in the region concerned during the period of investigation.
(2)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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1994—Subsec. (a)(1). Pub. L. 103–465, § 270(a)(1)(H), substituted “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 investigated, except that if— “(A) the administering authority determines there is a significant differential between companies receiving subsidy benefits, or “(B) a State-owned enterprise is involved, the order may provide for differing countervailing duties,”. 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 margins in provisions following subpar. (B), which realignment 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), respectively.

Statutory Notes and Related Subsidiaries

Effective Date

of 1994 AmendmentAmendment 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 investigations, reviews, and inquiries initiated and petitions 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 AmendmentAmendment 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, 1989For 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.

Reference

Citations & Metadata

Citation

19 U.S.C. § 1671e

Title 19 — Customs Duties

Last Updated

Apr 5, 2026

Release point: 119-73not60