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Code · U.S. Code · Title 19 - CUSTOMS DUTIES · CHAPTER 4— TARIFF ACT OF 1930 · Part I— Imposition of Countervailing Duties · § 1671e

§ 1671e. Assessment of duty

973 words·~4 min read·/usc/title-19/section-1671e

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(a)Publication of countervailing duty order 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the end of the annual accounting period of the manufacturer or exporter within which the merchandise is entered, or withdrawn from warehouse, for consumption,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)Imposition of duties
(1)General rule 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)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 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of an industry in the United States, then merchandise subject to a countervailing duty order which is entered, or withdrawn from warehouse, for consumption on or after the date of publication of notice of an affirmative determination of the Commission under section 1671d(b) of this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)Special rule for regional industries
(1)In general 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)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.)
Connections45 cite this · traces to 6
Cited by 45 sections · top 31
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18 references not yet in our index
  • June 17, 1930, ch. 497
  • Pub. L. 96–39, title I, § 101
  • 93 Stat. 160
  • Pub. L. 98–573, title VI, § 607
  • 98 Stat. 3029
  • Pub. L. 99–514, title XVIII, § 1886(a)(5)
  • 100 Stat. 2922
  • Pub. L. 103–465, title II
  • 108 Stat. 4855
  • Pub. L. 103–465, § 270(a)(1)(H)
  • Pub. L. 103–465
  • Pub. L. 103–465, § 264(c)(9)
  • Pub. L. 103–465, § 218(b)(1)
  • Pub. L. 99–514
  • Pub. L. 98–573
  • section 291 of Pub. L. 103–465
  • section 626(a) of Pub. L. 98–573
  • section 1140 of Pub. L. 99–514
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cites case law
§ 1671e
Assessment of duty
U.S.C.×19
Bills×9
Stat.×6
Fed. Reg.×4
Stat. Comp.×3
Pub. L.×2
C.F.R.×2
ActJune 17, 1930, ch. 497
Pub. L.Pub. L. 96–39, title I, § 101
Stat.93 Stat. 160
Pub. L.Pub. L. 98–573, title VI, § 607
Stat.98 Stat. 3029
Cites 24 · showing 11Cited by 45 across 7 sources
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