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.
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.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
