C208u—Determining Antidumping and Countervailing Duty
Subscriber price: $91.00, Non-subscriber price: $134.00
Estimated total study time: 6 hours 8 minutes
This course dives into the nitty-gritty of Antidumping and Countervailing duties. Beginning with the investigative process, we walk through determining the applicability of an order, filing the entry, obtaining the reimbursement certificate, liquidation and other post-entry aspects, importer best practices, and the penalties for non-compliance.
AD/CVD Introduction, Law and Government Action
Antidumping and Countervailing Duties (AD/CVD) help U.S. companies compete with foreign industry on a level playing field. These duties are authorized by the General Agreement on Tariffs and Trade for importing countries that are members of the World Trade Organization, like the U.S., that can prove when dumping or subsidies are causing injury to their domestic industry. We will begin this lesson by defining what these duties are and who is involved in developing them.
(Estimated study time: 35 minutes)
- Introduction
- Antidumping and Countervailing Duties Background
- Antidumping Duties Explained
- Countervailing Duties Explained
- Legislation and Regulations
- Key Participants Involved in AD/CVD Proceedings
- Interested Parties Role in AD/CVD Proceedings
- The Role of the International Trade Commission (ITC) in AD/CVD Proceedings
- The Role of the International Trade Administrations (ITA) and Enforcement and Compliance in AD/CVD Proceedings
- AD/CVD Operations
- Office of Operations Support
- Customs Liaison
- The Role of U.S. Customs and Border Protection (CBP) in AD/CVD Proceedings
AD/CVD Investigative Process
This lesson is about the process and timetable by which Antidumping and Countervailing Duties get set up in the U.S.
(Estimated study time: 48 minutes)
- Introduction
- Simplified Timeline of the Investigative Process
- Filing the Petition
- Initiation of the Investigation
- Preliminary Investigation Determination
- Final Investigation Determination
- Annual and Sunset Review
- Administrative Review
- Sunset Review
- AD/CVD Suspension Agreement
- Suspension of Liquidation and Collection of Additional Duties
- Critical Circumstances
Determining if AD/CVD Applies to the Product
Using ACE searches to determine whether ADD or CVD applies to particular imported shipments.
(Estimated study time: 49 minutes)
- Introduction
- AD/CVD through the Automated Broker Interface (ABI)
- The AD/CVD Query in ABI
- Company Status Field Descriptions
- Active: File with AD/CVD Entry Type if Included in Scope
- Inactive: Look Carefully AD/CVD May Apply
- AD/CVD through the ACE portal
- AD/CVD Cases Search
- Deposit Rates
- List of Events
- Bond or Cash Requirement
- Administrative Review
- Manufacturer/Exporter Parties
- Harmonized Tariff Schedule (HTS) Numbers
- Entries Subject to Liquidation Suspension (Susp ES)
- AD/CVD Messages Search
- Verifying the Scope
Determining the Correct AD/CVD Duty Rate
This lesson will describe how ADD and CVD rates are determined, and the types of deposit rates that may be encountered. Once the correct case has been identified, the rate must be determined by identifying the correct exporter, and producer or manufacturer. Then applying specific rules to identify which case number and rate applies.
(Estimated study time: 35 minutes)
- Introduction
- Rate or Percentage of Duty Assessed
- Normal Value less Export Price Equals Antidumping Margin
- Countervailing Duty Rate
- The Difference Between a Nonmarket Economy and a Market Economy
- Types of Deposit Rates
- Ad Valorem Deposit Rate for AD/CVD
- Specific Deposit Rate for AD/CVD
- Identify the Exporter and Manufacturer
- Third Country Processing Cases
Filing the AD/CVD Entry Summary
This lesson is concentrated on filing of the entry summary with AD/CVD additional duties including where and how to enter ADD and CVD information and how bonds and cash deposits are handled.
(Estimated study time: 1 hour 15 minutes)
- Introduction
- Entry Type Codes for AD/CVD Entries (Block 2)
- Order of Reporting for Multiple HTSUS Classifications (Column 29A)
- Reporting AD/CVD Case Numbers (Column 29B)
- Reporting the AD/CVD Rate (Column 33B)
- Reporting Other Duties and Fees for AD/CVD (Block 39)
- Calculating Total Duties and Fees with AD/CVD (Block 40)
- AD/CVD Rejected Entry Summaries
- Bond Sufficiency and Cash Deposits
Certificate of Reimbursement for AD/CVD Entries
The lesson begins with a general explanation of how, why, and when the importer must file a reimbursement certificate and the consequences of non-submission.
(Estimated study time: 34 minutes)
- Introduction
- Notification of Non-Reimbursement Statement Requirement
- Individual Reimbursement Certificate for a Single Entry
- Blanket Reimbursement Certificate Covering Multiple Entries
- Signature on Certificate
- Certificates Submitted in ACE
- A Reimbursement was provided by the Exporter or Producer
- Failure to Submit Certificate of Reimbursement
AD/CVD Post Entry
This lesson provides insight into post entry occurrences and correction measures.
(Estimated study time: 34 minutes)
- Introduction
- Liquidation
- AD/CVD Refunds or Additional Duty Bills with Interest
- Recordkeeping
- AD/CVD Post Summary Correction
- AD/CVD Protests, Drawback and Deferral
- Requests by CBP
Importer Options for Tackling AD/CVD
This lesson is geared toward advice for the importer. We offer best practices, how to find the case number and scope without access to the ACE Portal, monitoring petitions and open investigations, alternate sourcing considerations.
(Estimated study time: 27 minutes)
- Introduction
- Importers Best Practices
- Finding the Case Number without using ACE
- Monitor New Petitions and Open Investigations
- Importers Considering Alternate Sourcing Must be Mindful of Surrogate Countries
- Importers Who are No Longer in Business
AD/CVD Enforcement and Penalties
In 2015 the Trade Facilitation and Trade Enforcement Act brought to life the Enforce and Protect act that established a formal process for CBP to investigate AD/CVD evasion. This lesson is about these enforcement issues, circumvention schemes, and the possible liability for criminal and civil penalties.
(Estimated study time: 30 minutes)
- Introduction
- The Enforce and Protect Act
- Evasion of AD/CVD Duties is a Federal Crime
- Limitations of Using a Foreign Trade Zone
- Circumvention Schemes
- Enforcement of the AD/CVD Laws
- e-Allegations Online Trade Violations Reporting System
- Criminal and Civil Penalties