                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
           SUBTITLE IV--COUNTERVAILING AND ANTIDUMPING DUTIES
 
                Part II--Imposition of Antidumping Duties
 
Sec. 1673f. Treatment of difference between deposit of estimated 
        antidumping duty and final assessed duty under antidumping duty 
        order
        

(a) Deposit of estimated antidumping duty under section 1673b(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 antidumping duty under 
section 1673b(d)(1)(B) of this title is different from the amount of the 
antidumping duty determined under an antidumping duty order published 
under section 1673e 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merchandise entered, or withdrawn from warehouse, for consumption before 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 
1673d(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 antidumping duty under section 1673e(a)(3) of 
        this title

    If the amount of an estimated antidumping duty deposited under 
section 1673e(a)(3) of this title is different from the amount of the 
antidumping duty determined under an antidumping duty order published 
under section 1673e 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merchandise entered, or withdrawn from warehouse, for consumption after 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 
1673d(b) of this title is published shall be--
        (1) collected, to the extent that the deposit under section 
    1673e(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 
    1673e(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. 737, as added Pub. L. 96-39, 
title I, Sec. 101, July 26, 1979, 93 Stat. 173; amended Pub. L. 103-465, 
title II, Sec. 219(c)(10), Dec. 8, 1994, 108 Stat. 4857; Pub. L. 104-
295, Sec. 40, Oct. 11, 1996, 110 Stat. 3541.)


                               Amendments

    1996--Subsec. (a). Pub. L. 104-295, Sec. 40(1), substituted 
``deposit, or the amount of any bond or other security, required'' for 
``deposit collected'' in introductory provisions.
    Subsec. (a)(1). Pub. L. 104-295, Sec. 40(2), substituted ``that the 
cash deposit, bond, or other security'' for ``the cash deposit 
collected''.
    Subsec. (a)(2). Pub. L. 104-295, Sec. 40(3), substituted ``refunded 
or released, to the extent that the cash deposit, bond, or other 
security'' for ``refunded, to the extent the cash deposit''.
    1994--Subsec. (a). Pub. L. 103-465 substituted ``1673b(d)(1)(B)'' 
for ``1673b(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.
