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  4. Antidumping and Countervailing Duties
  5. Continued Dumping and Subsidy Offset Act of 2000

Continued Dumping and Subsidy Offset Act of 2000

CDSOA, otherwise known as the Byrd Amendment, was passed on October 28, 2000 and was repealed effective October 1, 2007. The provisions of this act allow for anti-dumping and countervailing (AD/CV) duties collected by CBP to be disbursed to domestic producers injured by foreign dumping and subsidies. Per the repeal, AD/CV duties collected on entries made prior to October 1, 2007 are still eligible for CDSOA at liquidation.

Frequently Asked Questions


CDSOA Data Organized By Fiscal Year

FY 2024 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2024 activities. The 2024 Annual Report is only for FY 2024 and does not reflect prior years. This report contains three sections as described below:

Updated: 11/13/2024

This report contains information on the disbursements for FY 2024. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

  • Section II: FY 2024 Uncollected Duties

This report lists the amount of uncollected antidumping and countervailing duties on each CDSOA eligible case as of September 30, 2024. Only uncollected duties on entries filed prior to October 1, 2007, which liquidated during Fiscal Year 2024 appear on this report. All CDSOA subject-entries were liquidated prior to FY2024; therefore, there is no report to publish.

  • Section III: FY 2024 Clearing Account Balances as of October 1, 2024

All CDSOA subject-entries were liquidated prior to FY2024. There are no amounts contained in the Clearing Account for any CDSOA eligible cases; therefore, there is no report to publish. NOTE: The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2023 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2023 activities. The 2023 Annual Report is only for FY 2023 and does not reflect prior years. This report contains three sections as described below:

Updated: 12/04/2023

This report contains information on the disbursements for FY 2023. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 12/04/2023

This report lists the amount of uncollected antidumping and countervailing duties on each CDSOA eligible case as of September 30, 2023. Only uncollected duties on entries filed prior to October 1, 2007, which liquidated during Fiscal Year 2023 appear on this report. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

  • Section III: FY 2023 Clearing Account Balances as of October 1, 2023

As of October 1, 2023, all CDSOA-subject entries have been liquidated.  There are no amounts contained in the Clearing Account for each CDSOA eligible case; therefore, no report will be published. NOTE: the Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2022 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2022 activities. The 2022 Annual Report is only for FY 2022 and does not reflect prior years. This report contains three sections as described below:

Updated: 11/30/2022

This report contains information on the disbursements for FY 2022. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 11/30/2022

This report lists the amount of uncollected antidumping and countervailing duties on each CDSOA eligible case as of September 30, 2022. Only uncollected duties on entries filed prior to October 1, 2007, which liquidated during Fiscal Year 2022 appear on this report. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 11/30/2022

This report lists the amounts contained in the Clearing Account for each CDSOA eligible case. These amounts represent estimated antidumping and countervailing duties filed with the entry prior to October 1, 2007. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce's final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2021 Annual Report 

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2021 activities. The 2021 Annual Report is only for FY 2021 and does not reflect prior years. This report contains three sections as described below: 

Updated: 12/02/2021 

This report contains information on the disbursements for FY 2021. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases. 

Updated: 12/02/2021 

This report lists the amount of uncollected antidumping and countervailing duties on each CDSOA eligible case as of September 30, 2021. Only uncollected duties on entries filed prior to October 1, 2007, which liquidated during Fiscal Year 2021 appear on this report. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received. 

Updated: 12/02/2021 

This report lists the amounts contained in the Clearing Account for each CDSOA eligible case. These amounts represent estimated antidumping and countervailing duties filed with the entry prior to October 1, 2007. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce's final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation. 
 


FY 2020 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2020 activities. The 2020 Annual Report is only for FY 2020, and does not reflect prior years. This report contains three sections as described below:

Updated: 12/03/2020

This report contains information on the disbursements for FY 2020. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 12/03/2020

This report lists the amount of uncollected antidumping and countervailing duties on each CDSOA eligible case as of September 30, 2020. Only uncollected duties on entries filed prior to October 1, 2007 which liquidated during Fiscal Year 2020 appear on this report. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 12/03/2020

This report lists the amounts contained in the Clearing Account for each CDSOA eligible case. These amounts represent estimated antidumping and countervailing duties filed with the entry prior to October 1, 2007. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce's final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.
 

FY 2019 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2019 activities. The 2019 Annual Report is only for FY 2019, and does not reflect prior years. This report contains three sections as described below:

Updated: 11/25/2019

This report contains information on the disbursements for FY 2019. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 11/25/2019

This report lists the amount of uncollected antidumping and countervailing duties on each CDSOA eligible case as of September 30, 2019. Only uncollected duties on entries filed prior to October 1, 2007 which liquidated during Fiscal Year 2019 appear on this report. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 11/25/2019

This report lists the amounts contained in the Clearing Account for each CDSOA eligible case. These amounts represent estimated antidumping and countervailing duties filed with the entry prior to October 1, 2007. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce's final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2018 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2018 activities. The 2018 Annual Report is only for FY 2018, and does not reflect prior years. This report contains three sections as described below:

Updated: 12/01/2018

This report contains information on the disbursements for FY 2018. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 12/01/2018

This report lists the amount of uncollected antidumping and countervailing duties on each CDSOA eligible case as of September 30, 2018. Only uncollected duties on entries filed prior to October 1, 2007 which liquidated during Fiscal Year 2018 appear on this report. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 12/01/2018

This report lists the amounts contained in the Clearing Account for each CDSOA eligible case. These amounts represent estimated antidumping and countervailing duties filed with the entry prior to October 1, 2007. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce's final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2017 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2017 activities. The 2017 Annual Report is only for FY 2017, and does not reflect prior years. This report contains three sections as described below:

Updated: 03/16/2018

This report contains information on the disbursements for FY 2017. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 11/29/2017

This report lists the amount of uncollected antidumping and countervailing duties on each CDSOA eligible case as of September 30, 2017. Only uncollected duties on entries filed prior to October 1, 2007 which liquidated during Fiscal Year 2017 appear on this report. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 11/29/2017

This report lists the amounts contained in the Clearing Account for each CDSOA eligible case. These amounts represent estimated antidumping and countervailing duties filed with the entry prior to October 1, 2007. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce’s final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2016 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2016 activities. The 2016 Annual Report is only for FY 2016, and does not reflect prior years. This report contains three sections as described below:

Updated: 03/16/2018

This report contains information on the disbursements for FY 2016. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 12/01/2016

This report lists the amount of uncollected antidumping and countervailing duties on each CDSOA eligible case as of September 30, 2016. Only uncollected duties on entries filed prior to October 1, 2007 which liquidated during Fiscal Year 2016 appear on this report. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 12/01/2016

This report lists the amounts contained in the Clearing Account for each CDSOA eligible case. These amounts represent estimated antidumping and countervailing duties filed with the entry prior to October 1, 2007. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce’s final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2015 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2015 activities. The 2015 Annual Report is only for FY 2015, and does not reflect prior years. This report contains three sections as described below:

Updated: 03/09/2018

This report contains information on the disbursements for FY 2015. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 12/18/2015

This report lists the amount of uncollected antidumping and countervailing duties on each CDSOA eligible case as of September 30, 2015. Only uncollected duties on entries filed prior to October 1, 2007 which liquidated during Fiscal Year 2015 appear on this report. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 12/18/2015

This report lists the amounts contained in the Clearing Account for each CDSOA eligible case. These amounts represent estimated antidumping and countervailing duties filed with the entry prior to October 1, 2007. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce’s final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2014 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2014 activities. The 2014 Annual Report is only for FY 2014, and does not reflect prior years. This report contains three sections as described below:

Updated: 06/24/2016

This report contains information on the disbursements for FY 2014. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 12/04/2014

This report lists the amount of uncollected antidumping and countervailing duties on each CDSOA eligible case as of September 30, 2014. Only uncollected duties on entries filed prior to October 1, 2007 which liquidated during Fiscal Year 2014 appear on this report. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 12/04/2014

This report lists the amounts contained in the Clearing Account for each CDSOA eligible case. These amounts represent estimated antidumping and countervailing duties filed with the entry prior to October 1, 2007. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce’s final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2013 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2013 activities. The 2013 Annual Report is only for FY 2013, and does not reflect prior years. This report contains three sections as described below:

Updated: 06/24/2016
This report contains information on the disbursements for FY 2013. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 11/22/2013
This report lists the amount of uncollected antidumping and countervailing duties on each CDSOA eligible case as of September 30, 2013. Only uncollected duties on entries filed prior to October 1, 2007 which liquidated during Fiscal Year 2013 appear on this report. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 11/22/2013
This report lists the amounts contained in the Clearing Account for each CDSOA eligible case. These amounts represent estimated antidumping and countervailing duties filed with the entry prior to October 1, 2007. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce’s final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2012 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2012 activities. The 2012 Annual Report is only for FY 2012, and does not reflect prior years. This report contains three sections as described below:

Updated: 06/24/2016
This report contains information on the disbursements for FY 2012. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 11/27/2012
This report lists the amount of uncollected antidumping and countervailing duties on each CDSOA eligible case as of September 30, 2012. Only uncollected duties on entries filed prior to October 1, 2007 which liquidated during Fiscal Year 2012 appear on this report. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 11/27/2012
This report lists the amounts contained in the Clearing Account for each CDSOA eligible case. These amounts represent estimated antidumping and countervailing duties filed with the entry prior to October 1, 2007. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce’s final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2011 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2011 activities. The 2011 Annual Report is only for FY 2011, and does not reflect prior years. This report contains three sections as described below:

Updated: 06/24/2016
This report contains information on the disbursements for FY 2011. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 12/05/2011
This report lists the amount of uncollected antidumping and countervailing duties on each CDSOA eligible case as of September 30, 2011. Only uncollected duties on entries filed prior to October 1, 2007 which liquidated during Fiscal Year 2011 appear on this report. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 12/05/2011
This report lists the amounts contained in the Clearing Account for each CDSOA eligible case. These amounts represent estimated antidumping and countervailing duties filed with the entry prior to October 1, 2007. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce’s final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

 

FY 2010 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2000 activities. The 2010 Annual Report is only for FY 2010, and does not reflect prior years. This report contains three sections as described below:

Updated: 05/26/2017
This report contains information on the disbursements for FY 2010. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 12/06/2010
This report reflects AD/CVD duties uncollected as of September 30, 2010 on all AD/CVD entries filed prior to October 1,2007 (the effective date of the CDSOA repeal), but liquidated for an increase in FY2010. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. For CDSOA eligible cases, any collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 12/06/2010
This report lists the amounts contained in the Clearing Account for each case. These amounts represent estimated duties filed with the entry. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce’s final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2009 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2009 activities. The 2009 Annual Report is only for FY 2009, and does not reflect prior years. This report contains three sections as described below:

Updated: 01/15/2016
This report contains information on the disbursements for FY 2009. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

This report reflects AD/CVD duties uncollected as of September 30, 2009 on all AD/CVD entries filed prior to October 1,2007 (the effective date of the CDSOA repeal), but liquidated for an increase in FY2009. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. For CDSOA eligible cases, any collections on these bills that take place in the future will be disbursed in the year in which they are received.

This report lists the amounts contained in the Clearing Account for each case. These amounts represent estimated duties filed with the entry. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce’s final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2008 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2008 activities. The 2008 Annual Report is only for FY 2008, and does not reflect prior years. This report contains three sections as described below:

Updated: 01/15/2016
This report contains information on the disbursements for FY 2008. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 01/15/2009
This report lists the amount of uncollected duties on each case as of September 30, 2008. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 01/15/2009
This report lists the amounts contained in the Clearing Account for each case. These amounts represent duties filed with the entry. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce’s final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation

FY 2007 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2007 activities. The 2007 Annual Report is only for FY 2007, and does not reflect prior years. This report contains three sections as described below:

Updated: 01/15/2016
This report contains information on the disbursements for FY 2007. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 12/05/2007
This report lists the amount of uncollected duties on each case as of September 30, 2007. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 12/05/2007
This report lists the amounts contained in the Clearing Account for each case. These amounts represent duties filed with the entry. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce’s final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2006 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2006 activities. The 2006 Annual Report is only for FY 2006, and does not reflect prior years. This report contains three sections as described below:

Updated: 01/15/2016
This report contains information on the disbursements for FY 2006. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 11/30/2006
This report lists the amount of uncollected duties on each case as of September 30, 2006. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 11/30/2006
This report lists the amounts contained in the Clearing Account for each case. These amounts represent duties filed with the entry. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce's final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2005 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2005 activities. The 2005 Annual Report is only for FY 2005, and does not reflect prior years. This report contains three sections as described below:

Updated: 11/29/2005
This report contains information on the disbursements for FY 2005. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 11/29/2005
This report lists the amount of uncollected duties on each case as of September 30, 2005. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 11/29/2005
This report lists the amounts contained in the Clearing Account for each case. These amounts represent duties filed with the entry. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce's final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does no include additional duty assessed at liquidation or reliquidation.

FY 2004 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2004 activities. The 2004 Annual Report is only for FY 2004, and does not reflect prior years. This report contains three sections as described below:

Updated: 12/17/2004
This report contains information on the disbursements for FY 2004. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Updated: 12/17/2004
This report lists the amount of uncollected duties on each case as of September 30, 2004. These amounts were subtracted from the liquidated duties on each case, as we cannot disburse funds that have not yet been collected. CBP is taking all collection actions available to collect amounts owed. All collections on these bills that take place in the future will be disbursed in the year in which they are received.

Updated: 12/17/2004
This report lists the amounts contained in the Clearing Account for each case. These amounts represent duties filed with the entry. These are preliminary numbers and may be refunded at liquidation to the importer of record based upon Commerce's final determination on the case, which may not occur during the current year. Funds do not transfer from the Clearing Account to the Special Account for CDSOA distribution until liquidation occurs. The Clearing Account does not include additional duty assessed at liquidation or reliquidation.

FY 2003 Annual Report

As set out in 19 CFR § 159.64(g), U.S. Customs and Border Protection (CBP) hereby issues its CDSOA Annual Report for Fiscal Year (FY) 2003 activities. The 2003 Annual Report is only for FY 2003, and does not reflect prior years. This report contains three sections as described below:

This report contains information on the disbursements for FY 2003. It includes case number, case name, the number CBP assigned to each certification, claimant name, dollar amount certified, allocation percentage, and dollar amount paid. Cases that show a negative disbursement amount are the result of refunds to importers as a result of reliquidations or court cases.

Section II contains information on the antidumping and countervailing duty dollar amounts remaining uncollected from CBP bills issued during FY2003, as of October 1, 2003. All collections on these bills that take place during FY2004 will be included in the FY2004 disbursements.

Section III contains information on the amount of antidumping and countervailing duty cash deposits and bonds on all unliquidated dumping and countervailing duty entries, as of October 1, 2003. CBP is currently reviewing this report with the Department of Commerce to ensure that all liquidation instructions have been timely issued and properly executed by CBP at the ports of entry.

Last Modified: Nov 22, 2024