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Valuation & Appraisement

April 2025 — Question 80

When 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.

CBP's cited authority

§ 19 CFR 351.402(f)(2)(i)§ 19 CFR 351.402(f)(2)(iii)

Answer and citations as published in CBP's official answer key for the April 2025 examination.

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