April 2019 — Question 34

Qualifying expenditures, which may be offset by a distribution of assessed antidumping and countervailing duties, must fall within all of the categories described below, EXCEPT: “These expenditures must be incurred after the issuance, and prior to the termination, of the antidumping duty order or finding or countervailing duty order under which the distribution is sought. Further, these expenditures must be related to the production of the same product that is the subject of the related order or finding, with the exception of expenses incurred by associations which must relate to a specific case.”

• AManufacturing facilities
• BHousing✓ CBP's answer
• CPersonnel training
• DHealth care benefits for employees paid for by the employer F. Equipment