October 2021 — Question 49

Qualifying expenditures may be offset by a distribution of assessed antidumping and countervailing duties. 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. These expenditures must fall within the categories described below, EXCEPT:

• AHousing✓ CBP's answer
• BHealth Care Benefits for employees paid for by the employer
• CEquipment
• DManufacturing facilities
• EPersonnel Training