GEORGE R. TUTTLE GEORGE R. TUTTLE LAW OFFICES LARKSPUR, CALIFORNIA 94939 PHONE (415) 986-8780 FAX (415) 986-0908 EMAIL: [email protected]WEB: WWW.TUTTLELAW.COM Anti-Dumping & Countervailing Duties 101 – What you need to know Advanced Topics in Customs Compliance Conference Feb 3-5, 2016 Houston, Texas Deleon Trade, LLC
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Anti-Dumping & Countervailing Duties - ADVANCED TOPICS · What is Dumping? v Dumping occurs when a foreign exporter/producer: • sells a product to the United States (“export price”
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G E O R G E R . T U T T L E G E O R G E R . T U T T L E L AW O F F I C E S L A R K S P U R , C A L I F O R N I A 9 4 9 3 9 P H O N E ( 4 1 5 ) 9 8 6 - 8 7 8 0 FA X ( 4 1 5 ) 9 8 6 - 0 9 0 8 E M A I L : G E O @ T U T T L E L AW. C O M W E B : W W W. T U T T L E L AW. C O M
Anti-Dumping & Countervailing Duties 101 – What you need to know
v AnVdumpingduVesmakeupforthedifferenceinpriceofimportsthataresoldintheUnitedStatesandthepricetheyaresoldforinproducer’shomecountry(the“normalvalue”*)("dumped")(Soldat“LessThanFairValue”)
v CountervailingduVesoffsetthebenefitgainedbyforeignexportersfromsubsidiesprovidedbyaforeigngovernmentonexportmerchandisethatissoldintheUnitedStates
v Foreigngovernmentssubsidizeindustrieswhentheyprovide:§ financialassistancetobenefittheproducVon,manufactureorexportaVonofgoods.
v Subsidiescantakemanyforms,suchas:§ directcashpayments,creditsagainsttaxes,and
§ loansattermsthatdonotreflectmarketcondiVons
v Inmostcases,thedomesVcindustryissufferingmaterialinjuryasaresultofimportsofthesubsidizedproducts.
v Theamountofsubsidiestheforeignproducerreceivesfromthegovernmentisthebasisforthesubsidyratebywhichthesubsidyisoffset,or"countervailed,"throughhigherimportduVes.
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SeKng of AD/CVD Rates v IfinvesVgaVoninvolvesalargenumberofexportersandproducers,statuteauthorizesselecVonof
v UseofcombinaVonrates(producer/exporter)o SeparatecashdepositrateswillapplyforeachExporter/ProducercombinaVon.
o Newshippers:Formerchandiseexportedbyacompanythatisnottheproducer,the“all-othersrate”willapplyunlessacashdepositratefortheproducerhasbeenpreviouslyestablished
v Nonmarketeconomycountries(NMEs)“rates”mayconsistofasingledumpingmarginapplicabletoallexportersandproducers.
o SeediscussiononestablishingofSeparateAratesinNMEs(i.e.,China)
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SSuussppeennssiioonn ooff LLiiqquuiiddaaBBoonn v OnceaninvesVgaVoniscommencedandanaffirmaVvepreliminarydeterminaVonbyCommerce
v IftheentryinquesVonisaType03entryandsubjecttoAD/CVDduVes,thensuspensionofliquidaVonoccurs.
v SuspensionofliquidaVonremainsineffectunVltheunderlyingAD/CVDissueisresolvedandaffirmaVvefinaldeterminaVonisissued.
v CommercethenissuesinstrucVonstoCBPtolinthesuspensionandliquidatetheentries.
v SuspensionofliquidaVoncanremainineffectwhilecaseisunderjudicialreview.
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Determining the Scope of the Order v PeVVoniniVallydeterminesthescopeoftheproductsthatarethesubjectoftheinvesVgaVono peVVonerisrequiredtoincludeadetaileddescripVonofthemerchandise
o includesthephysicalandtechnicalcharacterisVcsandusesofthemerchandiseanditscurrentHTSUSclassificaVonnumber.
v InterestedparVesareabletoraiseissuesregardingscopewithinthe20daysofthenoVceofiniVaVon.
v CommerceisresponsiblefordescribingthegoodsubjecttotheinvesVgaVon/orders,and
v interpreVngtheADandCVDordersanddeterminingwhetherproductsfallwithinthescopeoftheorder
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Cash Deposits vs. Assessments
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Posting of Cash Deposits for AD/CVD duties v CBPcollectsthecashdepositattheVmeofentrysummaryfiling
o CashdepositrateremainsineffectpendingaFinalAffirmaVveDeterminaVonbyCommerceo IntheFinalAffirmaVveDeterminaVonbyCommercetheAD/CVDratecanchange.o FollowingtheFinalAffirmaVveDeterminaVonbyITC,Commerceissuesinstruc(onstoCBPtoliquidatethe
suspendedentriesatthefinaldesignatedrates
v Iffinalrateishigherthanthepreliminarydepositrate,CBPistodisregardthedifference(prelimperiodonly)
v Iffinalrateislowerthanpreliminarydepositrate,CBPwillliquidatewithdutyrefund.
v IfFinalDeterminaVonbyCommerceisnegaVve,CBPwillliquidatewithrefundofdeposit.
v SubsequentlegalchallengewillsuspendfinalacVonpendingcourtdecisionandanyappeals(maytakeyearstoresolve)
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PosBng of Cash Deposits for AD/CVD duBes
v FinalOrders–LiningofSuspensionofLiquidaVono CBPhas180daysfromdateofordertoliquidateasuspendedentry(refundorincrease)basedon
instrucVonsfromCommerce
o Aner180daysentrywillbe“deemedliquidated”asenteredifnoacVontaken.o Importerhas180daystofileprotestfollowingdeemedliquidateddateifentryisnotliquidated
withrefund
o AcourtchallengetoadumpingorCVDordermustrequesttheconVnuedsuspensionofliquidaVonoftheentriesfortheexporter(s)ofthegoods.§ Importers/exporters
§ DomesVcparVes
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Annual AdministraBve Reviews
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AdministraBve (Annual) Reviews
v SubsequentassessmentofAD/CVDduVeso EachAD/CVDordercoversaspecificperiodofVme(generallyoneyear)
o DuringtheAnniversarymonthofthefinalaffirmaVveorder,interestedparVes(importers,exporters,foreignmanufacturersanddomesVcparVes)mayrequestareviewofthedepositrates.
v SpecialrequirementsforimportssubjecttoAD/CVDduVes
v TheimporterisrequiredtofileacerVficateadvisingwhetherithasenteredintoanagreementorotherwisehasreceivedreimbursementofADduVes.
v MaybeindividualorblanketcerVficaVonstatements
v IfanimporterfailstoprovideastatementofreimbursementpriortoliquidaVon,CBPwillpresumereimbursementanddoublethedu(es.
v Importersmayfilenon-reimbursementstatementsthroughACE.
v FormoreinformaVononreimbursementcerVficates,seeh^p://www.cbp.gov/linkhandler/cgov/trade/priority_trade/add_cvd/program_guidelines/guidance_for_cert.c^/guidance_for_cert.pdf.
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Thank You! Any Questions? GeorgeR.Tu5le,IIIA^orney,Tu^leLawPhone:(415)986-8780