Federal · Title 19 — Customs Duties
19 U.S.C. § 1671f: Treatment of difference between deposit of estimated countervailing duty and final assessed duty under countervailing duty order
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disregarded, to the extent that the cash deposit, bond, or other security is lower than the duty under the order, or refunded or released, to the extent that the cash deposit, bond, or other security is higher than the duty under the order. 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 refunded, to the extent that the deposit under section 1671e(a)(3) of this title is higher than the duty determined under the order,
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