Countervailing duty on steam coal may be claimed at the concessional applied rate alongside FTA customs duty relief. Clarifies that the FTA grants a preferential Basic Customs Duty exemption for steam coal but that such preference is limited to BCD; Countervailing Duty is set by reference to domestic excise yet may be prescribed at a lower applied rate by notification. A concessional applied CVD rate for steam coal was prescribed and may be availed simultaneously with the FTA BCD exemption; customs authorities are to implement this position and report difficulties.