Public Law 119-73 (01/23/2026)

19 U.S.C. § 1671f

Treatment of difference between deposit of estimated countervailing duty and final assessed duty under countervailing duty order

(a)

section 1671b(d)(1)(B) of this title Deposit of estimated countervailing duty under

section 1671b(d)(1)(B) of this titlesection 1671e of this titlesection 1671d(b) of this titleIf the amount of a cash deposit, or the amount of any bond or other security, required as security for an estimated countervailing duty under is different from the amount of the countervailing duty determined under a countervailing duty order issued under , then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption before notice of the affirmative determination of the Commission under is published shall be—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)

section 1671e(a)(3) of this title Deposit of estimated countervailing duty under

section 1671e(a)(3) of this titlesection 1671e of this titlesection 1671d(b) of this titleIf the amount of an estimated countervailing duty deposited under is different from the amount of the countervailing duty determined under a countervailing duty order issued under , then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption after notice of the affirmative determination of the Commission under is published shall be—
(1)
section 1671e(a)(3) of this title collected, to the extent that the deposit under is lower than the duty determined under the order, or
(2)
section 1671e(a)(3) of this title refunded, to the extent that the deposit under is higher than the duty determined under the order,
section 1677g of this titletogether with interest as provided by .

June 17, 1930, ch. 497Pub. L. 96–39, title I, § 10193 Stat. 161Pub. L. 103–465, title II, § 264(c)(10)108 Stat. 4914(, title VII, § 707, as added , , ; amended , , .)

Editorial Notes

Amendments

Pub. L. 103–4651994—Subsec. (a). substituted “1671b(d)(1)(B)” for “1671b(d)(2)” in heading and text.

Statutory Notes and Related Subsidiaries

Effective Date of 1994 Amendment

Pub. L. 103–465section 291 of Pub. L. 103–465section 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 .