CBP is issuing this guidance as a reminder about the correct use of the anti-dumping and countervailing duty (AD/CVD) specific (aka special) value fields when submitting AD/CVD entry summary transactions. CBP previously issued CSMS messages CSMS #04-001995 and CSMS #03-002707 concerning this entry summary reporting issue.
The AD/CVD specific values fields (the AD/CVD Value of Goods Amount and the AD/CVD Quantity – as reported in the ACE entry summary AE transaction 53-record) should only be reported and used to calculate duty for an entry summary line when the Department of Commerce indicates that a value (or quantity) different from the CBP appraised value (or quantity) may be used. The fields to be used for AD/CVD duty calculation are normally the Value of Goods Amount or Quantity as reported in the ACE entry summary AE transaction 50-record.
Currently there is not either an antidumping or countervailing case where Commerce has established specific value other than the CBP appraised value.
Continued misuse of the AD/CVD special value fields (the AD/CVD Value of Goods Amount and the AD/CVD Quantity – as reported in the ACE entry summary AE transaction 53-record) will be considered for penalty action pursuant to 19 USC 1641.