Refund of duty under bilateral safeguard measures applies when the final duty rate is lower than the provisional rate collected. Rule 13 governs refund of duty where the final bilateral safeguard measure imposed after investigation carries a lower rate than the provisional bilateral ... Summary
Refund of duty under bilateral safeguard measures applies when the final duty rate is lower than the provisional rate collected.
Rule 13 governs refund of duty where the final bilateral safeguard measure imposed after investigation carries a lower rate than the provisional bilateral safeguard measure already applied. In that event, the differential duty collected under the provisional measure must be refunded to the importer, so that the importer is not kept under a higher duty than the rate finally determined.
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