19 U.S.C. § 1671e | Assessment of duty

(a)

Publication of countervailing duty order

section 1671d(b) of this titleWithin 7 days after being notified by the Commission of an affirmative determination under , 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the end of the annual accounting period of the manufacturer or exporter within which the merchandise is entered, or withdrawn from warehouse, for consumption,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

section 1671d(b) of this title section 1671b(d)(2) of this title section 1671b(d)(2) of this title section 1671(a) of this titleIf the Commission, in its final determination under , finds material injury or threat of material injury which, but for the suspension of liquidation under , 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 , shall be subject to the imposition of countervailing duties under .

(2)

Special rule

section 1671d(b) of this title section 1671d(b) of this title section 1671(a) of this titleIf the Commission, in its final determination under , 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of an industry in the United States, then merchandise subject to a countervailing duty order which is entered, or withdrawn from warehouse, for consumption on or after the date of publication of notice of an affirmative determination of the Commission under shall be subject to the imposition of countervailing duties under , 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

section 1677(4)(C) of this titleIn an investigation under this part in which the Commission makes a regional industry determination under , 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

section 1675(a)(2)(B) of this titleAfter 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 .

June 17, 1930, ch. 497 Pub. L. 96–39, title I, § 101July 26, 197993 Stat. 160 Pub. L. 98–573, title VI, § 607Oct. 30, 198498 Stat. 3029 Pub. L. 99–514, title XVIII, § 1886(a)(5)Oct. 22, 1986100 Stat. 2922 Pub. L. 103–465, title IIDec. 8, 1994108 Stat. 4855(, title VII, § 706, as added , , ; amended , , ; , , ; , §§ 218(b)(1), 233(a)(5)(O), 264(c)(9), 265, 270(a)(1)(H), , , 4899, 4914, 4917.)

Editorial Notes

Amendments

Pub. L. 103–465, § 270(a)(1)(H)1994—Subsec. (a)(1). , substituted “countervailable subsidy” for “subsidy”.

Pub. L. 103–465Subsec. (a)(2) to (4). , §§ 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,”.

Pub. L. 103–465, § 264(c)(9)Subsec. (b)(1). , substituted “1671b(d)(2)” for “1671b(d)(1)” in two places.

Pub. L. 103–465, § 218(b)(1)Subsec. (c). , added subsec. (c).

Pub. L. 99–5141986—Subsec. (a)(2). realigned the margins in provisions following subpar. (B), which realignment had been editorially supplied, thereby requiring no change in text.

Pub. L. 98–5731984—Subsec. (a)(2) to (4). added par. (2) and redesignated pars. (2) and (3) as (3) and (4), respectively.

Statutory Notes and Related Subsidiaries

Effective Date of 1994 Amendment

Pub. L. 103–465Jan. 1, 1995section 291 of Pub. L. 103–465 section 1671 of this titleAmendment by effective, except as otherwise provided, on the date on which the WTO Agreement enters into force with respect to the United States (), and applicable with respect to investigations, reviews, and inquiries initiated and petitions filed under specified provisions of this chapter after such date, see , set out as a note under .

Effective Date of 1984 Amendment

Pub. L. 98–573Oct. 30, 1984section 626(a) of Pub. L. 98–573 section 1671 of this titleAmendment by effective , see , set out as a note under .

Plan Amendments Not Required Until January 1, 1989

Pub. L. 99–514Jan. 1, 1989section 1140 of Pub. L. 99–514 section 401 of Title 26For 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 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 , see , as amended, set out as a note under , Internal Revenue Code.