Countervailing duty circumvention permits extension of existing duty to relevant imports, including retrospectively from investigation initiation.

Circumvention of countervailing duty may lead the designated authority to recommend extension of an existing duty to circumventing articles, including articles originating in or exported from countries not previously notified for the levy. The levy may apply retrospectively from initiation of the circumvention investigation. The authority must publish its findings, and the Central Government may extend the duty from the investigation-initiation date or another recommended date.

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