Bilateral safeguard duty refund applies when the final rate is lower than the provisional duty already collected. A refund mechanism applies where a bilateral safeguard measure imposed after completion of the investigation results in a lower duty rate than the provisional bilateral safeguard measure previously applied. In that situation, the differential duty already collected must be refunded to the importer. The rule operates only on the excess collected under the provisional measure and aligns the final duty burden with the lower rate determined after investigation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Bilateral safeguard duty refund applies when the final rate is lower than the provisional duty already collected.
A refund mechanism applies where a bilateral safeguard measure imposed after completion of the investigation results in a lower duty rate than the provisional bilateral safeguard measure previously applied. In that situation, the differential duty already collected must be refunded to the importer. The rule operates only on the excess collected under the provisional measure and aligns the final duty burden with the lower rate determined after investigation.
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