                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
           SUBTITLE IV--COUNTERVAILING AND ANTIDUMPING DUTIES
 
               Part I--Imposition of Countervailing Duties
 
Sec. 1671f. Treatment of difference between deposit of estimated 
        countervailing duty and final assessed duty under countervailing 
        duty orders
        

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

    If the amount of a cash deposit, or the amount of any bond or other 
security, required as security for an estimated countervailing duty 
under section 1671b(d)(1)(B) of this title is different from the amount 
of the countervailing duty determined under a countervailing duty order 
issued under section 1671e of this title, then the difference for 
entries of merchandise entered, or withdrawn from warehouse, for 
consumption before notice of the affirmative determination of the 
Commission under section 1671d(b) of this title 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) Deposit of estimated countervailing duty under section 1671e(a)(3) 
        of this title

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merchandise entered, or withdrawn from warehouse, for consumption after 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

together with interest as provided by section 1677g of this title.

(June 17, 1930, ch. 497, title VII, Sec. 707, as added Pub. L. 96-39, 
title I, Sec. 101, July 26, 1979, 93 Stat. 161; amended Pub. L. 103-465, 
title II, Sec. 264(c)(10), Dec. 8, 1994, 108 Stat. 4914.)


                               Amendments

    1994--Subsec. (a). Pub. L. 103-465 substituted ``1671b(d)(1)(B)'' 
for ``1671b(d)(2)'' in heading and text.


                    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.
