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<h1>Customs Tariff Rules, 1995: Guidelines for Countervailing Duties on Subsidized Imports and Domestic Industry Protection</h1> The Customs Tariff Rules, 1995, establish guidelines for identifying, assessing, and collecting countervailing duties on subsidized imports and determining injury to domestic industries. These rules, effective from January 1, 1995, replace the 1985 regulations. They define key terms, outline the responsibilities of a designated authority, and set procedures for investigating subsidies and their impact on domestic markets. The rules also address the calculation of subsidies, confidentiality of information, and conditions for imposing duties. They allow for provisional duties, termination of investigations, and acceptance of price undertakings, with provisions for refund and review of duties.