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On May 31, 2016, U.S. Customs and Border Protection (CBP) published in the Federal Register a notice, pursuant to the Continued Dumping and Subsidy Offset Act of 2000, of its intent to distribute assessed antidumping or countervailing duties (known as the continued dumping and subsidy offset) for Fiscal Year 2016 in connection with countervailing duty orders, antidumping duty orders, or findings under the Antidumping Act of 1921. The document provides the instructions for affected domestic producers, or anyone alleging eligibility to receive a distribution, to file certifications to claim a distribution in relation to the listed orders or findings. Certifications to obtain a continued dumping and subsidy offset under a particular order or finding must be received by August 1, 2016. Any certification received after August 1, 2016 will be denied, making claimants ineligible for the distribution. Although section 7601(a) of the Deficit Reduction Act of 2005 repealed the CDSOA, as of October 1, 2005, section 7601(b) provides that all duties collected on an entry filed before October 1, 2007, must be distributed as if the CDSOA had not been repealed by section 7601(a). The funds available for distribution were also affected by section 822 of the Claims Resolution Act of 2010 and section 504 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. Historically, the antidumping and countervailing duties assessed and received by CBP on CDSOA-subject entries, along with the interest assessed and received on those duties pursuant to 19 U.S.C. 1677g, were transferred to the CDSOA Special Account for distribution (66 FR 48546, Sept. 21, 2001) see also 19 C.F.R. 159.64(e). Other types of interest, including delinquency interest that accrued pursuant to 19 U.S.C. 1505(d), equitable interest under common law, and interest under 19 U.S.C. 580, were not subject to distribution. Section 605 of the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA) (Pub. L. 114–125, February 24, 2016), provides new authority for CBP to deposit into the CDSOA Special Account for distribution delinquency interest that accrued pursuant to 19 U.S.C. 1505(d), equitable interest under common law, and interest under 19 U.S.C. 580 for payments received on or after October 1, 2014, on CDSOA subject entries if the payment was made by a surety in connection with a customs bond pursuant to a court order or judgment, or a litigation settlement with the surety, including any payments made during the litigation by the surety with respect to the bond. Surety payments received from October 1, 2014, through September 30, 2016, for which delinquency, equitable, and 19 U.S.C. 580 interest are subject to distribution under Section 605 of the TFTEA will be deposited into the Special Account during Fiscal Year 2016 for inclusion in the Fiscal Year 2016 distribution. Any domestic producer seeking distribution of interest as provided under Section 605 of the TFTEA for payments received from October 1, 2014, through September 30, 2016, must file a timely Fiscal Year 2016 certification. CBP will utilize the Fiscal Year 2016 certifications to determine each domestic producer’s pro-rata share of the assessed duties received during Fiscal Year 2016, the assessed 19 U.S.C. 1677g interest received during Fiscal Year 2016, as well as the interest provided for under Section 605 of the TFTEA for payments received from October 1, 2014, through September 30, 2016. |
