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Guidance for Reimbursement Certificates

Document Posting Date: 
November 30, 2018

The current Department of Commerce (Commerce) regulations require that, prior to liquidation and the assessment of antidumping (AD) duties, the importer is required to file a certificate advising whether it has entered into an agreement or otherwise has received reimbursement of AD duties. If an importer fails to provide a statement of reimbursement prior to liquidation, CBP should presume reimbursement and double the duties.

Last modified: 
November 30, 2018