PUBLIC LAW 96-39—JULY 26, 1979 "(1) directs customs officers to assess a countervailing duty equal to the amount of the net 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the end of the annual accounting period of the manufactuer or exporter within which the merchandise is entered, or withdrawn from warehouse, for consumption, "(2) includes a description of the class or kind of merchandise to which it applies, in such detail as the administering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.
93 STAT. 161
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"(b) IMPOSITION OF DUTIES.— "(1) GENERAL RULE.—If the
Commission, in its final determination under section 705(b), finds material injury or threat of material injury which, but for the suspension of liquidation under section 703(d)(1), 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 703(d)(1), shall be subject to the imposition of countervailing duties under section 701(a). "(2) SPECIAL RULE.—If the Commission, in its final determination under section 705(b), 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of an industry in the United States, then merchandise subject to a countervailing duty order which is entered, or withdrawn from warehouse, for consumption on or after the date of publication of notice of an affirmative determination of the Commission under section 705(b) shall be subject to the imposition of countervailing duties under section 701(a), 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deposit made, to secure the payment of countervailing duties with respect to entries of the merchandise entered, or withdrawn from warehouse, for consumption before that date.
"SEC. 707. TREATMENT OF DIFFERENCE BETWEEN DEPOSIT OF ESTIMATED COUNTERVAILING DUTY AND FINAL ASSESSED DUTY UNDER COUNTERVAILING DUTY ORDER. "(a) DEPOSIT OF ESTIMATED COUNTERVAILING DUTY UNDER SECTION
703(d)(2).—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 703(d)(2) is different from the amount of the countervailing duty determined under a countervailing duty order issued under section 706, 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 705(b) 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
706(a)(3).—If the amount of an estimated countervailing duty deposited under section 706(a)(3) is different from the amount of the
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19 USC 1671f.
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