19 U.S.C. § 1671e — Assessment of duty

(a) Within 7 days after the Commission gives notice of an affirmative decision under section 1671d(b), the administering authority must publish a countervailing-duty order that—
(1) directs customs officers to assess a duty equal to the amount of the net countervailable subsidy found or estimated to exist. The authority must assess it within 6 months after receiving satisfactory information on which the assessment may be based. In no event may it assess the duty later than 12 months after the end of the manufacturer's or exporter's annual accounting period in which the merchandise is entered, or withdrawn from a warehouse, for consumption. If the merchandise was not sold before importation, the latest permissible assessment date is 12 months after the end of the manufacturer's or exporter's annual accounting period in which the merchandise is sold in the United States to a person other than the exporter;
(2) includes a description of the subject merchandise in as much detail as the administering authority considers necessary; and
(3) requires estimated countervailing duties to be deposited while entries await liquidation, at the same time that estimated normal customs duties on that merchandise are deposited.

(b) Imposition of duties. (1) General rule. If the Commission's final determination under section 1671d(b) finds material injury, or finds a threat of material injury that would have led to a finding of material injury but for the suspension of liquidation under section 1671b(d)(2), entries of merchandise subject to the countervailing-duty order whose liquidation was suspended under section 1671b(d)(2) are subject to countervailing duties under section 1671(a).
(2) Special rule. If the Commission's final determination under section 1671d(b) finds a threat of material injury other than the threat described in paragraph (1), or finds that establishing a United States industry was materially retarded, merchandise subject to the countervailing-duty order that is entered, or withdrawn from a warehouse, for consumption on or after publication of notice of the Commission's affirmative determination under section 1671d(b) is subject to countervailing duties under section 1671(a). The administering authority must release any bond or other security and refund any cash deposit securing countervailing duties for merchandise entered, or withdrawn from a warehouse, for consumption before that date.

(c) Special rule for regional industries. (1) In general. In an investigation in which the Commission makes a regional-industry determination under section 1677(4)(C), the administering authority must, to the maximum extent possible, direct that duties be assessed only on subject merchandise of the specific exporters or producers that exported the subject merchandise for sale in the region concerned during the period of investigation.
(2) Exception for new exporters and producers. After the countervailing-duty order is published, if the administering authority finds that a new exporter or producer is exporting subject merchandise for sale in the region concerned, it must direct that duties be assessed on that new exporter's or producer's subject merchandise consistently with section 1675(a)(2)(B).