Question 28
Domain 4: Duty Calculations, Fees, and Trade ProgramsWhen 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.
Correct answer: C
Explanation
AD/CVD entries require a reimbursement certification before liquidation because CBP may assess duties based on whether the importer was reimbursed. The source states that for AD/CVD, “CBP has been directed not to accept any such certification after liquidation,” so the importer must submit the reimbursement certification prior to liquidation.
Why each option is right or wrong
A. An importation certification
Importation certification is not the AD/CVD filing required before liquidation.
B. An origin certification
Origin certification relates to country of origin, not AD/CVD reimbursement.
C. A reimbursement certification
19 CFR 351.402(f)(2) requires the importer to file a reimbursement certificate for entries subject to AD/CVD, and if no reimbursement occurred the certificate must so state; if reimbursement did occur, CBP may increase the antidumping or countervailing duty assessment by the amount reimbursed. Because liquidation is the cutoff point for CBP action here, the certificate must be on file before liquidation, and CBP’s direction not to accept it afterward makes any post-liquidation submission ineffective.
D. A registration certification Section 3: Examination Process Evaluation Survey This survey is administered to collect information about the Customs Broker License Examination process (CBLE). The survey is voluntary, and your responses will have no impact on your score.
Registration certification is not the certification used for AD/CVD liquidation requirements.