Minneapolis Area Service Port

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Association Educational Seminar Antidumping

st, 2014 Import Specialists DISCLAIMER: This

Recognizing that many complicated factors

Protection matters, an importer may wish to

177. Reliance solely on this information may

Importers are referred to Treasury Decision

Register of December 4, 1997, and in the

1 Minneapolis Area Service Port Trade Operations Division Midwest Global Trade Association Educational Seminar Antidumping & Countervailing Duty (AD/CVD) November 21 st, 2014 Import Specialists DISCLAIMER: This material is intended to provide guidance. Recognizing that many complicated factors are involved in Customs and Border Protection matters, an importer may wish to obtain a binding ruling under 19 CFR Part 177. Reliance solely on this information may not be considered reasonable care. Importers are referred to Treasury Decision 97-96, which was published in the Federal Register of December 4, 1997, and in the Customs Bulletin of December 17, 1997, for in-depth information on the concept of reasonable care.

2 Briefing Outline AD/CVD Definitions Stages in the AD/CVD Process Retrospective AD/CVD System Website Material for AD/CVD Program & Guidelines CBP AD/CVD Process Determining the AD/CVD Case Number & Rate Scope Rulings Certificates of Reimbursement CBP AD/CVD Liquidation Process Best Practices for AD/CVD Compliance Import Specialist Division Commodity Assignments & Contact Information

3 AD/CVD Definitions A supplemental duty or subsidy assessed on imported merchandise subject to either an anti-dumping duty (AD) or a countervailing duty (CV) order. Anti-Dumping Dumping occurs when a foreign producer sells a product in the United States at a price that is below that producer s sales price in its home market, or at a price that is lower than its cost of production. Countervailing Duty Subsidizing occurs when a foreign government provides financial assistance to benefit the production, manufacture, or exportation of a good.

5) Order Issued by ITA (DOC) If No If Yes 6) Suspension Agreements Negotiated If No Steps 7 & 8 Repeat Until

4 Stages in the AD/CVD Process 1) Investigation Initiated 2) Preliminary Injury Determination Issued by ITC If Yes 3) Final Determination Issued by DOC If No If No If Yes 4) Final Injury Determination by ITC If No If Yes 5) Order Issued by ITA (DOC) If No If Yes 6) Suspension Agreements Negotiated If No Steps 7 & 8 Repeat Until Case Ends If Yes 7) Administrative Reviews Initiated 8) Liquidation Initiated If No 9) Investigation Terminated

5 Retrospective AD/CVD System Importers Pay Estimated AD/CVD Duties Upon Importation of Goods The U.S. Department of Commerce, Upon Request, Conducts Reviews to Determine Final AD/CVD Liability CBP Assesses Final AD/CVD Duties as Instructed by the U.S. Department of Commerce

6 Web Site Material AD/CVD Program & Guidelines

7 Web Site Material AD/CVD Search

8 Web Site Material AD/CVD Search Cont d

9 Web Site Material AD/CVD Search Cont d

10 Web Site Material AD/CVD Search Cont d Scope Description

11 Web Site Material AD/CVD Data - Active Cases

12 Web Site Material AD/CVD Data Active Cases Cont d

13 CBP AD/CVD Process ABI System Alerts Filer to Possible AD/CVD for a Particular Tariff Number Filer Queries ABI for the Particular Tariff Number & Country to Determine if an AD/CVD Case Exists Tariff Numbers are Provided for Convenience Only It s Necessary to Consult the Actual Scope Description for the Particular Case The ABI Query Should also Provide the Specific Case Numbers and the Applicable AD/CVD Deposit Rates

14 Determining the AD/CVD Case Number & Rate Most AD/CVD Cases Follow this Hierarchy when Determining the Applicable Case Number & Rate: 1. If Exporter Has Its Own Rate Use that Rate 2. If Exporter Does Not Have Its Own Rate, but the Manufacturer Has Its Own Rate Use Manufacturer s Rate 3. If Neither the Exporter or Manufacturer Has Its Own Rate Use the All Other Rate

Determining the AD/CVD Case Number & Rate Cont d Case Numbers are Created as Follows: 1. First Character Designates Whether Antidumping (A) or Countervailing Duty (C) 2.

15 Determining the AD/CVD Case Number & Rate Cont d Case Numbers are Created as Follows: 1. First Character Designates Whether Antidumping (A) or Countervailing Duty (C) 2. Next Three Numbers are the Country Code 3. Next Three Numbers Identify the Particular Case 4. Last Three Digits Designate the Particular Exporter, Manufacturer, or even a Combination Thereof For All Others, these Numbers will be Zeros A

Determining the AD/CVD Case Number & Rate Cont d Possible to Have Both an AD Case and a CVD Case for a Given Commodity an Example is Pasta Some Exporters or Manufacturers are Excluded from a

16 Determining the AD/CVD Case Number & Rate Cont d Possible to Have Both an AD Case and a CVD Case for a Given Commodity an Example is Pasta Some Exporters or Manufacturers are Excluded from a Particular AD/CVD Order if Excluded, Type 01 Consumption Entries May be Filed Some Exporters or Manufacturers have an Initial AD/CVD Deposit Rate of Zero if Zero Deposit Rate, Type 03 Consumption Entries Must Still be Filed, with Applicable AD/CVD Case Information Remember the Initial Deposit Rate is an Estimate Only the Final Rate Could Be Different

Scope Rulings If There is any Doubt as to Whether Merchandise is Subject to an AD/CVD Case, an Importer Should Request a Scope Ruling from the Dept.

17 Scope Rulings If There is any Doubt as to Whether Merchandise is Subject to an AD/CVD Case, an Importer Should Request a Scope Ruling from the Dept. of Commerce (DOC) A Scope Ruling Must be Obtained Prior to Liquidation of the Entry The Applicability of AD/CVD is Not a Protestable Issue with CBP under Sec. 514

18 Certificates of Reimbursement DOC Regulations Require that the Importer File, Prior to Liquidation, a Certificate Advising Whether the Importer has Entered into an Agreement or has otherwise Received Reimbursement of the Antidumping Duties The Certificate Must Be Signed by a Competent Officer of the Importer a Broker May Not Sign the Certificate on Behalf of the Importer A Certificate may be Created for each Entry, or a Blanket Certificate may be Used for a 12-month Period or the Administrative Review Period, Whichever is Longer

19 Certificates of Reimbursement Cont d If the Importer Fails to Provide a Reimbursement Certificate Prior to Liquidation, CBP must Presume that Reimbursement has Occurred and the Antidumping Duties must be Doubled CBP has been Instructed to No Longer Reject Entries or Issue Requests for the Submission of a Reimbursement Certificate The Guidance for Certificates of Reimbursement may be Found on the CBP Website, including a Sample Blanket Certificate In Most Cases, a Certificate of Reimbursement is Required Only for Antidumping Cases Not for CVD

20 CBP AD/CVD Liquidation Process CBP Must Suspend Liquidation of Entries until Liquidation Instructions are Issued by the DOC Instructions will be Issued for a Particular Period of Review Usually One Year AD/CVD Assessed at Time of Liquidation May Differ Significantly from Initial Estimated Deposit Rate Oftentimes, Liquidation Instructions for a Specific Exporter or Manufacturer Instruct CBP to Liquidate Only Those Entries Imported by a Specific Company at a Preferred Lower Rate... the Instructions May Indicate that Entries with Other Importers of Record are to be Liquidated at the All Other Rate For Entries having Several Different AD/CVD Cases, the Suspension of Liquidation Will Not be Lifted until Instructions have been Issued for the Last Case Number

21 CBP AD/CVD Liquidation Process Cont d Interest is Attributed to All Increases and Refunds of AD/CVD if the Entries are Made On or After the Date of the Order (i.e. When the Cash Deposit Became Mandatory) Prior to the Date of the Order, No Interest is Payable or Refundable During the Bonding Period (Prior to the Order), a Separate Single Entry Bond (SEB) Must be Filed for Each Entry if the AD/CVD Deposit Rate is 5% or Greater If the Rate is Less Than 5%, the Continuous Bond is Sufficient If an SEB is Used for the Entry and the Rate is Less Than 5%, the Amount of AD/CVD Must be Taken Into Consideration When Calculating the Amount of the Entry SEB

22 Best Practices for AD/CVD Compliance Use ACE The Written Scope of the Order is Dispositive Estimated AD/CVD Duties are Due on Imports Entered or Withdrawn from Warehouse, for Consumption On or After the Effective Date Keep Up to Date on Which Exporters/Manufacturers are Applicable to Each Case Number and Cash Deposit Rate Pay Close Attention to Supply Chains Involving Exporter-Specific Rates Do Your Due Diligence on Your Suppliers Be Prepared to Document Your Entry Data Utilize PEAs, PSCs and Prior Disclosures

23 Import Specialist (IS) Assigned HTS Commodities Minneapolis Port of Entry: One Commodity Team Comprised of Two Sub-Team /Focus Areas Harmonized Tariff Schedule of the United States (HTSUS) Description/Sections/Chapters Sections I-IV. Animals, Animal Products, Vegetable Products, Animal Fats, Oils, Prepared Foodstuffs, Beverages & Tobacco Chapters 1-24: Sections V-VI. Mineral and Chemical Products Chapters 25-38: Sections VII-. Plastics, Rubber, Hides, Leather, Fur, Wood, Paper & Printed Matter Chapters 39-49: Section I. Textiles & Textile Articles Chapters 50-63: Section II. Footwear, Headgear, Umbrellas, & Feathers Chapters 64-67: Sections III. Stone, Ceramics, Glass & Jewelry Chapters 68-71: Sections IV-V. Base Metals & Articles Thereof Chapters 72-83: Sections VI-VII. Machinery, Electrical Equipment & Transportation Equipment Chapters 84-89: Sections VIII-I. Optics, Photographic, Measuring & Checking, Medical Apparatus, Clocks, Watches, Arms & Ammunition Chapters 90-93: Section. Furniture, Lighting Equipment, Bedding, Toys, Games, & Misc. Manufactured Articles Chapters 94-96: Section I. Works of Art Chapters 97: Import Specialist Assignments Focus Area 376 Michael Carriere Robert Burandt Brad Clemence Robert Burandt Brad Clemence Robert Burandt Brad Clemence Robert Burandt Focus Area 377 Jeremy Olson Jason Fu Jason Fu Jason Fu Peter Conniff Section II. Special Provisions Chapters 98: ; ; Chapters 99: [NOTE: The following areas of Chapter 98 are handled by the Entry Unit: American Goods Returned ( ); Defense Articles ( ; and TIB's ( )]

Focus Area 376 Senior Import Specialist Jeremy

Specialist Robert Burandt 612-348-1690 x121

Focus Area 376 Import Specialist Jason Fu

24 Minneapolis IS Unit Contact Information Supervisory Import Specialist Kristi L. Johnson x146 Senior Import Specialist Michael Carriere x166 Focus Area 376 Senior Import Specialist Jeremy Olson x129 Focus Area 377 Import Specialist Robert Burandt x121 Focus Area 376 Import Specialist Peter Conniff x128 Focus Area 377 Import Specialist Bradley Clemence x148 Focus Area 376 Import Specialist Jason Fu x135 Focus Area 377 Please Feel Free to Contact an IS with any Additional Questions. Thank You!

Chapter 40. Antidumping and Countervailing Duties.

Chapter 40. Antidumping and Countervailing Duties. Chapter 40.. PART 159 SUBPART D. Rate for Antidumping (ADD) and Countervailing (CVD) duties is based on: Country of Origin, and Manufacturer and/or Exporter GENERAL ADD AND CVD RATE. Tied to a country