Rule 25 - Circumvention of countervailing duties

Circumvention of countervailing duties targets assembly, relabelling, transshipment and altered trade practices that undermine remedial effects.

Circumvention is a change in trade pattern or practice lacking economic justification other than avoidance of countervailing duty, producing injury or undermining remedial effects while the imported like product or its parts continue to benefit from the subsidy. Specified circumvention includes assembly or completion of unassembled imports where operations begin or rise only around investigations and value added is below the prescribed threshold, alteration of description or composition that changes form or appearance, routing exports through entities or countries not subject to the duty to evade measures, and any other manner that renders the duty ineffective. Intellectual property and related payments are excluded from value.