§4392 Annual Report on Prevention and Investigation of Evasion of Antidumping and Countervailing Duty Orders

Summary

Every year by January 15 — starting with any year whose January 1 falls at least 270 days after February 24, 2016 — the head of U.S. Customs and Border Protection, after working with the Secretary of Commerce and the Director of ICE, must send a report to the Senate Finance Committee and the House Ways and Means Committee about actions to stop and investigate goods that try to avoid antidumping and countervailing duties. The report must cover the previous calendar year. It must summarize CBP’s work, the number of evasion complaints and how many led to investigations, what investigations were opened and how they ended, amounts of duties and penalties found and collected (and why any were not collected), and the countries where evaded goods came from. It must also show how much duty was collected because of these actions, how staff and other resources were used, and what training was done. The report must describe CBP’s rules and procedures, how well those rules work, any big changes since the last report, how bond rules (single entry and continuous bonds) are used to protect duty collection, how CBP shares information with Commerce, ICE, and other agencies, and any recommended policy or law changes. CBP must also publish a public summary listing the types of goods investigated, duty amounts found and collected, countries of origin, and the main steps CBP used to prevent and investigate evasion.