---
kind: "section"
citation: "19 U.S.C. § 1671h"
title: "19"
title_heading: "Customs Duties"
number: "1671h"
heading: "Conditional payment of countervailing duty"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/19/1671h"
units:
  - "Chapter 4 — Tariff Act of 1930"
  - "Subtitle IV — Countervailing and Antidumping Duties"
  - "Part I — Imposition of Countervailing Duties"
---

# §1671h. Conditional payment of countervailing duty

- (a) **In general—** For all [entries](/usc/19/1677.md?p=23), or withdrawals from warehouse, for consumption of merchandise subject to a countervailing duty order on or after the date of publication of such order, no customs officer may deliver merchandise of that class or kind to the [person](/usc/19/1683.md?p=8) by whom or for whose account it was imported unless that [person](/usc/19/1683.md?p=8) complies with the requirement of [subsection (b)](#b) and deposits with the appropriate customs officer an estimated countervailing duty in an amount determined by the [administering authority](/usc/19/1677.md?p=1).
- (b) **Importer requirements—** In order to meet the requirements of this subsection, a [person](/usc/19/1683.md?p=8) shall—
  - (1) furnish, or arrange to have furnished, to the appropriate customs officer such information as the [administering authority](/usc/19/1677.md?p=1) deems necessary for ascertaining any countervailing duty to be imposed under this part,
  - (2) maintain and furnish to the customs officer such records concerning such merchandise as the [administering authority](/usc/19/1677.md?p=1), by regulation, requires, and
  - (3) pay, or agree to pay on demand, to the customs officer the amount of countervailing duty imposed under this part on that merchandise.

## Source credit

(June 17, 1930, ch. 497, title VII, § 709, as added Pub. L. 98–573, title VI, § 608, Oct. 30, 1984, 98 Stat. 3029.)

## Notes

### Editorial Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective Oct. 30, 1984, see section 626(a) of Pub. L. 98–573, set out as an Effective Date of 1984 Amendment note under section 1671 of this title.