PRIA, Government Policy, Made Personal

Summary

When an importer’s estimated antidumping payment is different from the final duty, the law tells what happens to the difference based on when the goods entered. If the goods entered or were taken from warehouse for use before the Commission’s affirmative decision was published, any amount the importer underpaid is ignored (not collected), and any amount paid too much is returned or released. If the goods entered or were taken for use after that decision was published, any underpayment must be collected, and any overpayment must be refunded with interest as provided by section 1677g.

Title 19, §1673f

Customs Duties, Source: USLM XML via OLRC

(a)Deposit of estimated antidumping duty under section 1673b(d)(1)(B) of this title

If the amount of a cash deposit, or the amount of any bond or other security, required as security for an estimated antidumping duty under section 1673b(d)(1)(B) of this title is different from the amount of the antidumping duty determined under an antidumping duty order published under section 1673e of this title, then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption before notice of the affirmative determination of the Commission under section 1673d(b) of this title is published shall be—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 antidumping duty under section 1673e(a)(3) of this title

If the amount of an estimated antidumping duty deposited under section 1673e(a)(3) of this title is different from the amount of the antidumping duty determined under an antidumping duty order published under section 1673e of this title, then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption after notice of the affirmative determination of the Commission under section 1673d(b) of this title is published shall be—

(1)collected, to the extent that the deposit under section 1673e(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 1673e(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.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1996—Subsec. (a). Pub. L. 104–295, § 40(1), substituted “deposit, or the amount of any bond or other security, required” for “deposit collected” in introductory provisions. Subsec. (a)(1). Pub. L. 104–295, § 40(2), substituted “that the cash deposit, bond, or other security” for “the cash deposit collected”. Subsec. (a)(2). Pub. L. 104–295, § 40(3), substituted “refunded or released, to the extent that the cash deposit, bond, or other security” for “refunded, to the extent the cash deposit”. 1994—Subsec. (a). Pub. L. 103–465 substituted “1673b(d)(1)(B)” for “1673b(d)(2)” in heading and text.

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.

§1673f Treatment of Difference Between Deposit of Estimated Antidumping Duty and Final Assessed Duty Under Antidumping Duty Order