Countervailing duty rebatability: can be claimed as drawback via brand-rate application when inputs bearing CVD are used. Countervailing duty on imports is rebatable as duty drawback and must be claimed by applying for a brand rate under the Drawback Rules; drawback is admissible only when verification confirms that inputs which bore countervailing duty were actually used in the exported goods. If imported goods subject to countervailing duty are exported as such, the drawback on their export will include the countervailing duty component, subject to other drawback conditions.
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.
Countervailing duty rebatability: can be claimed as drawback via brand-rate application when inputs bearing CVD are used.
Countervailing duty on imports is rebatable as duty drawback and must be claimed by applying for a brand rate under the Drawback Rules; drawback is admissible only when verification confirms that inputs which bore countervailing duty were actually used in the exported goods. If imported goods subject to countervailing duty are exported as such, the drawback on their export will include the countervailing duty component, subject to other drawback conditions.
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