                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
           SUBTITLE IV--COUNTERVAILING AND ANTIDUMPING DUTIES
 
               Part I--Imposition of Countervailing Duties
 
Sec. 1671e. Assessment of duty


(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    exporter within which the merchandise is entered, or withdrawn from 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    which is entered, or withdrawn from warehouse, for consumption on or 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, Sec. 706, as added Pub. L. 96-39, 
title I, Sec. 101, July 26, 1979, 93 Stat. 160; amended Pub. L. 98-573, 
title VI, Sec. 607, Oct. 30, 1984, 98 Stat. 3029; Pub. L. 99-514, title 
XVIII, Sec. 1886(a)(5), Oct. 22, 1986, 100 Stat. 2922; Pub. L. 103-465, 
title II, Secs. 218(b)(1), 233(a)(5)(O), 264(c)(9), 265, 270(a)(1)(H), 
Dec. 8, 1994, 108 Stat. 4855, 4899, 4914, 4917.)


                               Amendments

    1994--Subsec. (a)(1). Pub. L. 103-465, Sec. 270(a)(1)(H), 
substituted ``countervailable subsidy'' for ``subsidy''.
    Subsec. (a)(2) to (4). Pub. L. 103-465, Secs. 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,''.
    Subsec. (b)(1). Pub. L. 103-465, Sec. 264(c)(9), substituted 
``1671b(d)(2)'' for ``1671b(d)(1)'' in two places.
    Subsec. (c). Pub. L. 103-465, Sec. 218(b)(1), added subsec. (c).
    1986--Subsec. (a)(2). Pub. L. 99-514 realigned the margins in 
provisions following subpar. (B), which realignment had been editorially 
supplied, thereby requiring no change in text.
    1984--Subsec. (a)(2) to (4). Pub. L. 98-573 added par. (2) and 
redesignated pars. (2) and (3) as (3) and (4), respectively.


                    Effective Date of 1994 Amendment

    Amendment 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.


                    Effective Date of 1984 Amendment

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


           Plan Amendments Not Required Until January 1, 1989

    For provisions directing that if any amendments made by subtitle A 
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1801-1899A] of Pub. L. 99-514 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 Jan. 1, 1989, see section 1140 of Pub. 
L. 99-514, as amended, set out as a note under section 401 of Title 26, 
Internal Revenue Code.

                  Section Referred to in Other Sections

    This section is referred to in sections 1671, 1671b, 1671c, 1671d, 
1671f, 1671g, 1676a, 1677, 1677f, 1677j, 1677m of this title.
