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GAO-20-50R 1 (2019-11-07)

handle is hein.gao/gaobaeaed0001 and id is 1 raw text is: GAO U.S. GOVERNMENT ACCOUNTABILITY OFFICE 441 G St. N.W. Washington, DC 20548 November 7, 2019 The Honorable Shelley Moore Capito Chairwoman The Honorable Jon Tester Ranking Member Subcommittee on Homeland Security Committee on Appropriations United States Senate The Honorable Lucille Roybal-Allard Chairwoman The Honorable Chuck Fleischmann Ranking Member Subcommittee on Homeland Security Committee on Appropriations House of Representatives Antidumping and Countervailing Duties: Information on Actions by Commerce and CBP to Address Reported Weaknesses in Duty Collection Processes The United States assesses antidumping (AD) duties on products imported at unfairly low prices and countervailing (CV) duties on products subsidized by foreign governments to address injury to domestic industries. The U.S. system for determining AD/CV duties involves the setting of an initial estimated duty rate upon the entry of goods into U.S. commerce, followed by the retrospective assessment of a final duty rate. The Department of Commerce (Commerce) sets an initial estimated AD/CV duty rate, based on a calculation of the estimated margin of dumping or the estimated amount of subsidy, and later determines a final duty rate based on the actual amount of dumping or subsidization that occurred. U.S. Customs and Border Protection (CBP) is responsible for collecting the estimated duties owed at the time of entry, which are based on the initial rate. Once Commerce assesses the final duty rate, which can occur, at the earliest, during the anniversary month of the initial rate setting, CBP either sends the importer a supplemental bill (when the final duty rate exceeds the initial duty rate), provides a refund (when the final duty is less than the initial duty), or does not issue a bill or a refund (when the final duty is the same as the initial duty). The amount that an importer may ultimately be billed can significantly exceed what the importer pays when the goods enter the country. In 2016, we reported that CBP continued to face challenges collecting payment on supplemental AD/CV duty bills, attributable in part to the U.S. government's retrospective assessment of final duties owed and the complex and lengthy process for determining final GAO-20-50R Mitigating Uncollected Duties Page 1

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