Cash deposit (AD/CVD)
Also called: estimated duty deposit
An amount of estimated anti-dumping or countervailing duty paid by the importer at entry, at the rate in force for the exporter or the all-others rate. The deposit is adjusted to the final rate when the entries are liquidated after any administrative review.
In practice
Because the final rate is set later, importers may receive refunds or bills with interest years after import.
Applies to: 
USA
Related terms
- Administrative review (AD/CVD)
- The periodic review in which the US Department of Commerce calculates the final anti-dumping or countervailing duties owed on entries made during a…
- Liquidation
- CBP's final computation of the duties and fees owed on a US entry, normally about 314 days after entry. After liquidation, duty differences are…
- Anti-dumping duty
- An additional duty imposed on imports sold at prices below their normal value in the exporting country, when this causes injury to domestic industry.…