Guidance for Reimbursement Certificates

This document may qualify as a “guidance document” as set forth in Executive Order 13891 and interpretations thereof; such guidance documents are not binding and lack the force and effect of law, except as authorized by law or as incorporated into a contract. This document is being posted to this portal to provide stakeholders with useful information.

The current Department of Commerce (Commerce) regulations require that, prior to liquidation and the assessment of antidumping (AD) duties, the importer is required to file a certificate advising whether it has entered into an agreement or otherwise has received reimbursement of AD duties. If an importer fails to provide a statement of reimbursement prior to liquidation, CBP should presume reimbursement and double the duties.