19 C.F.R. § 351.510

Indirect taxes and import charges (other than export programs)

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(a) Benefit—(1) Exemption or remission of taxes. In the case of a program other than an export program that provides for the full or partial exemption or remission of an indirect tax or an import charge, a benefit exists to the extent that the taxes or import charges paid by a firm as a result of the program are less than the taxes the firm would have paid in the absence of the program, including as a result of being located in an area designated by the government as being outside the customs territory of the country.

(2) Deferral of taxes. In the case of a program, other than an export program, that provides for a deferral of indirect taxes or import charges, a benefit exists to the extent that appropriate interest charges are not collected. Normally, a deferral of indirect taxes or import charges will be treated as a government-provided loan in the amount of the taxes deferred, according to the methodology described in § 351.505. The Secretary will use a short-term interest rate as the benchmark for tax deferrals of one year or less. The Secretary will use a long-term interest rate as the benchmark for tax deferrals of more than one year.

(b) Time of receipt of benefit—(1) Exemption or remission of taxes. In the case of a full or partial exemption or remission of an indirect tax or import charge, the Secretary normally will consider the benefit as having been received at the time the recipient firm otherwise would be required to pay the indirect tax or import charge.

(2) Deferral of taxes. In the case of the deferral of an indirect tax or import charge of one year or less, the Secretary normally will consider the benefit as having been received on the date on which the deferred tax becomes due. In the case of a multi-year deferral, the Secretary normally will consider the benefit as having been received on the anniversary date(s) of the deferral.

(c) Allocation of benefit to a particular time period. The Secretary normally will allocate (expense) the benefit of a full or partial exemption, remission, or deferral described in paragraph (a) of this section to the year in which the benefit is considered to have been received under paragraph (b) of this section.

[63 FR 65407, Nov. 25, 1998, as amended at 89 FR 101766, Dec. 16, 2024]

Notes of Decisions

Cited in 5 cases (1 in the last 5 years), 2002–2023 · leading case: MTZ Polyfilms, Ltd. v. United States, 659 F. Supp. 2d 1303 (Ct. Intl. Trade 2009).

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MTZ Polyfilms, Ltd. v. United States, 659 F. Supp. 2d 1303 (Ct. Intl. Trade 2009). · cites it 2× “” Indirect Taxes and Import Charges (Other than Export Programs), 19 C.F.R. § 351.510 (a)(2). When “the repayment obligation is contingent upon the company taking some future action or achieving some goal in fulfillment of the loan’s requirements,” Commerce is normally required…”

Bethlehem Steel Corp. v. United States, 223 F. Supp. 2d 1372 (Ct. Intl. Trade 2002). · cites it 2× “Under 19 C.F.R. § 351.510 (a)(1), “[i]n the case of a program, other than an export program, that provides for the full or partial exemption or remission of an indirect tax or an import charge, a benefit exists to the extent that the taxes or import charges paid by a firm as a…”

Essar Steel Ltd. v. United States, 721 F. Supp. 2d 1285 (Ct. Intl. Trade 2010). “(citing 19 C.F.R. § 351.510 (a)(1) (“[A] benefit exists to the extent that the taxes or import charges paid by a firm as a result of the program are less than the taxes the firm would have paid in the absence of the program.”

Archer Daniels Midland Co. v. United States, 2019 CIT 103 (Ct. Intl. Trade 2019). “” 19 C.F.R. § 351.510 (a)(1). Thus, in order to measure the value of the financial contribution, Commerce must calculate the taxes the firm would have paid absent the countervailable program.”

The Mosaic Co. v. United States, 2023 CIT 134 (Ct. Intl. Trade 2023). “As Commerce explained, “the VAT exemptions obtained by OCP on its input purchases reduce the credits it accumulated, and there are no additional credits granted; therefore, it does not receive a benefit under 19 CFR 351.510(a).” Final I&D Mem. at 81–82.”

— 19 C.F.R. § 351.510(a) — 1 case

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