Countervailing-duty circumvention covers assembly, product alteration, and trade rerouting practices that undermine duty protection while subsidy benefits continue.

Countervailing-duty circumvention covers unjustified changes in trade patterns that undermine duty relief while imported goods or their parts retain the identified subsidy benefit. It includes assembly, finishing or completion of imported unfinished goods where the operation is linked to the notified country and adds less than thirty-five percent of the completed article's cost. It also includes alterations to an article's description, name or composition, routing through non-subject exporters, producers or countries, and other methods that render countervailing duty ineffective.

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