Customs Act — Article 61 (Timing for Assessing Countervailing Duties)

The assessment of a countervailing duty and a provisional measure shall apply to goods imported after the date on which such countervailing duty is assessed and such measure is taken: Provided, That if international conventions prescribe otherwise and Presidential Decree prescribes with respect to goods, in relation to which the provisional measure is taken, a countervailing duty may also be assessed on such goods.[This Article Wholly Amended on Dec. 30, 2010]