MESSAGE NO: 3064202 DATE: 03 05 2003
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 588 - 703 - -
- - - -
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PERIOD COVERED: 11 24 1987 TO 05 31 1989

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION OF FORKLIFS FROM JAPAN EXPORTED BY NISSAN
(A-588-703)



THERE ARE NO RESTRICTIONS ON THE RELEASE OF THIS INFORMATION.

1. MESSAGE 6286111, DATED OCTOBER 13, 1995, INSTRUCTED CUSTOMS
TO LIQUIDATE ENTRIES OF CERTAIN INTERNAL-COMBUSTION FORKLIFT
TRUCKS FROM JAPAN EXPORTED BY NISSAN MOTOR COMPANY, LTD., AND
ENTERED, OR WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION DURING THE
PERIOD 11/24/1987 THROUGH 05/31/1989.

2. IF YOU ARE STILL SUSPENDING LIQUIDATION ON ANY ENTRIES OF
CERTAIN INTERNAL COMBUSTION FORKLIFT TRUCKS FROM JAPAN PRODUCED
OR EXPORTED BY NISSAN MOTOR COMPANY, LTD., FOR THE PERIOD
11/24/1987 THROUGH 05/31/1989 AFTER APPLYING THE ABOVE-REFERENCED
LIQUIDATION INSTRUCTIONS BECAUSE THOSE ENTRIES WERE NOT
IDENTIFIED IN MESSAGE 6286111, YOU SHOULD NOW LIQUIDATE SUCH
ENTRIES AT THE DEPOSIT RATE REQUIRED AT THE TIME OF ENTRY OF THE
MERCHANDISE.

3. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRY SUMMARIES FOR THE MERCHANDISE
AND PERIOD LISTED ABOVE.

4. THE ASSESSMENT OF ANTIDUMPING DUTIES BY THE CUSTOMS SERVICE
ON ENTRIES OF THIS MERCHANDISE IS SUBJECT TO THE PROVISIONS OF
SECTION 778 OF THE TARIFF ACT OF 1930. SECTION 778 REQUIRES THAT
CUSTOMS PAY INTEREST ON OVERPAYMENTS AND ASSESS INTEREST ON
UNDERPAYMENTS OF THE REQUIRED AMOUNTS DEPOSITED AS ESTIMATED
ANTIDUMPING DUTIES. THE INTEREST PROVISIONS ARE NOT APPLICABLE
TO CASH OR BONDS POSTED AS ESTIMATED ANTIDUMPING DUTIES BEFORE
THE DATE OF PUBLICATION OF THE ANTIDUMPING DUTY ORDER WHICH IS
JUNE 7, 1988. INTEREST SHALL BE CALCULATED FROM THE DATE PAYMENT
OF ESTIMATED ANTIDUMPING DUTIES IS REQUIRED THROUGH THE DATE OF
LIQUIDATION. THE RATE AT WHICH SUCH INTEREST IS PAYABLE IS THE
RATE IN EFFECT UNDER SECTION 6621 OF THE INTERNAL REVENUE CODE OF
1954 FOR SUCH PERIOD.

5. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CUSTOMS SHOULD REQUIRE
THAT THE IMPORTER PROVIDE A REIMBURSEMENT STATEMENT AS DESCRIBED
IN 19 CFR 353.26 (1996). THE IMPORTER SHOULD PROVIDE THE
REIMBURSEMENT STATEMENT PRIOR TO LIQUIDATION OF THE ENTRY. IF
THE IMPORTER CERTIFIES THAT IT HAS AN AGREEMENT WITH THE EXPORTER
TO BE REIMBURSED ANTIDUMPING DUTIES, CUSTOMS SHOULD DOUBLE THE
ANTIDUMPING DUTIES IN ACCORDANCE WITH THE ABOVE-REFERENCED
REGULATION. ADDITIONALLY, IF THE IMPORTER DOES NOT RESPOND TO
YOUR FORMAL REQUEST (VIA CF 28 OR 29) FOR THE REIMBURSEMENT
STATEMENT PRIOR TO LIQUIDATION, CUSTOMS SHOULD PRESUME
REIMBURSEMENT AND DOUBLE THE ANTIDUMPING DUTIES DUE.

6. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY CUSTOMS
OFFICERS, PLEASE CONTACT VIA E-MAIL, THROUGH THE APPROPRIATE
SUPERVISORY CHANNELS, OTHER GOVERNMENT AGENCY LIAISON, USING THE
ATTRIBUTE HQ OAB. IMPORTING PUBLIC AND INTERESTED PARTIES SHOULD
CONTACT JEFFREY FRANK AT 202-482-0090, AD/CVD ENFORCEMENT 3,
IMPORT ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION,
DEPARTMENT OF COMMERCE.

7. THERE ARE NO RESTRICTIONS ON THE RELEASE OF THIS INFORMATION.

CATHY SAUCEDA