Anti-dumping duty adjustment prevents recovery above provisional collections and requires refunds for excess or withdrawn provisional duty. Anti-dumping duty is adjusted against provisional duty collected during investigation. If final duty is higher than provisional duty, no differential is ... Summary
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Anti-dumping duty adjustment prevents recovery above provisional collections and requires refunds for excess or withdrawn provisional duty.
Anti-dumping duty is adjusted against provisional duty collected during investigation. If final duty is higher than provisional duty, no differential is collected from the importer. If final duty is lower, the excess provisional duty is refunded. Any provisional duty already collected must also be refunded when that provisional duty is withdrawn under the applicable withdrawal provision.
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