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April 2025, question 80
Valuation, Appraisement and Duty Assessment · Antidumping and countervailing duties
When an entry is subject to antidumping and/or countervailing duties (AD/CVD), what certification is required to be submitted prior to liquidation by the importer? For the purposes of this question, CBP has been directed not to accept any such certification after liquidation.
- An importation certification
- An origin certification
- A reimbursement certification
- A registration certification
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CBP's answer: C. C: A reimbursement certification
Section 351.402(f)(2)(i) requires the importer to certify with CBP, before liquidation, whether it has been reimbursed by the manufacturer, producer, seller or exporter for the AD/CVD. A reimbursement certification is the one required (C). Under (f)(2)(iii) CBP may accept it after liquidation through the protest procedure unless directed otherwise, which the question rules out.
The importer must certify with U.S. Customs and Border Protection prior to liquidation 19 CFR 351.402(f)(2)(i)
may accept the reimbursement certification in accordance with its protest procedures under 19 U.S.C. 1514, unless otherwise directed 19 CFR 351.402(f)(2)(iii)
Search for: Reimbursement certification
CBP's key cites: 19 CFR 351.402(f)(2)(i); 19 CFR 351.402(f)(2)(iii)
Question and key from CBP's April 2025 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).