Cash deposit rate

Definition

A cash deposit rate is the AD or CVD rate that an importer must pay (or secure with a bond) at the time of entry on a product subject to an active AD/CVD order. The cash-deposit rate is set by the Commerce Department and is producer-specific: each foreign producer named in the order typically has its own cash-deposit rate. The rate is adjusted after each annual administrative review, with the new rate taking effect for entries made after the review's final results publication. Cash-deposit rates can differ significantly from the assessment rate that ultimately applies at liquidation — when the review-determined assessment rate is lower, importers receive a refund; when higher, they owe additional duty.