§1677g. Interest on certain overpayments and underpayments — Inbound Citations
19 U.S.C. § 1677g
Cited by 4 provisions in release 119-102.
Citations to 19 U.S.C. § 1677g as a whole
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(b) If the amount of an estimated countervailing duty deposited under section 1671e(a)(3) of this title is different from the amount of the countervailing duty determined under a countervailing duty order issued under section 1671e of this title, then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption after notice of the affirmative determination of the Commission under section 1671d(b) of this title is published shall be—(1) collected, to the extent that the deposit under section 1671e(a)(3) of this title is lower than the duty determined under the order, or(2) refunded, to the extent that the deposit under section 1671e(a)(3) of this title is higher than the duty determined under the order,together with interest as provided by section 1677g of this title.
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(b) If the amount of an estimated antidumping duty deposited under section 1673e(a)(3) of this title is different from the amount of the antidumping duty determined under an antidumping duty order published under section 1673e of this title, then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption after notice of the affirmative determination of the Commission under section 1673d(b) of this title is published shall be—(1) collected, to the extent that the deposit under section 1673e(a)(3) of this title is lower than the duty determined under the order, or(2) refunded, to the extent that the deposit under section 1673e(a)(3) of this title is higher than the duty determined under the order,together with interest as provided by section 1677g of this title.
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In the case of nonrubber footwear imported from Brazil—
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(A) Interest accrued under section 1677g of this title.