Options for Collecting Revenues on Liquidated Entries of Merchandise Evading Antidumping and Countervailing Duties

Gao ID: GAO-12-131R November 2, 2011

In Process

CBP has three options for assessing revenues on liquidated entries brought in through evasion of AD/CV duties: reliquidation, duty demands, and penalties. Two factors that can influence which of these options CBP will use in a given instance are (1) how much time has elapsed since the entry was liquidated and (2) whether Commerce has issued liquidation instructions conveying the applicable final duty rate. Two key factors affect the amount of revenues CBP collects on liquidated entries brought in through evasion of AD/CV duties. First, the amount of duties or penalties CBP ultimately collects may be lower than the amount initially assessed, due to successful protest or petition by the importer. Second, CBP faces difficulty in collecting revenues from importers that may be unscrupulous, difficult to locate, or outside of U.S. jurisdiction



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