93 STAT, 174
PUBLIC LAW 96-39—JULY 26, 1979 "(1) disregarded, to the extent the cash deposit collected is lower than the duty under the order, or "(2) refunded, to the extent the cash deposit is higher than the duty under the order. "(b) DEPOSIT OF ESTIMATED ANTIDUMPING DUTY UNDER SECTION
736(a)(3).—If the amount of an estimated antidumping duty deposited under section 736(a)(3) is different from the amount of the antidumping duty determined under an antidumping duty order published under section 736, then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption after notice of the affirmative determination of the Commission under section 735 (b) is published shall be— "(1) collected, to the extent that the deposit under section 736(a)(3) is lower than the duty determined under the order, or "(2) refunded, to the extent that the deposit under section 736(a)(3) is higher than the duty determined under the order, together with interest as provided by section 778. 19 USC 1673g.
"SEC. 738. CONDITIONAL PAYMENT OF ANTIDUMPING DUTY.
"(a) GENERAL RULE.—For all entries, or withdrawals from warehouse, for consumption of merchandise subject to an antidumping duty order on or after the date of publication of such order, no customs officer may deliver merchandise of that class or kind to the person by whom or for whose account it was imported unless that person complies with the requirements of subsection (b) and deposits with the appropriate customs officer an estimated antidumping duty in an amount determined by the administering authority. "(b) IMPORTER REQUIREMENTS.—In order to meet the requirements of this subsection, a person shall— "(1) furnish, or arrange to have furnished, to the appropriate customs officer such information as the administering authority deems necessary for determining the United States price of the merchandise imported by or for the account of that person, and such other information as the administering authority deems necessary for ascertaining any antidumping duty to be imposed under this title; "(2) maintain and furnish to the customs officer such records concerning the sale of the merchandise as the administering authority, by regulation, requires; "(3) state under oath before the customs officer that he is not an exporter, or if he is an exporter, declare under oath at the time of entry the exporter's sales price of the merchandise to the customs officer if it is then known, or, if not, so declare within 30 days after the merchandise has been sold, or has been made the subject of an agreement to be sold, in the United States; and "(4) pay, or agree to pay on demand, to the customs officer the amount of antidumping duty imposed under section 731 on that merchandise. 19 USC 1673h.
"SEC. 739. DUTIES OF CUSTOMS OFFICERS.
"In the case of all imported merchandise of a class or kind as to which the administering authority has published an antidumping duty order under section 736 under which entries have not been liquidated, the appropriate customs officer shall, by all reasonable ways and means and consistently with the provisions of this title, ascertain and determine, or estimate, the foreign market value, the United States price, and any other information which the administer-
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