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The United States imposes antidumping and countervailing (AD/CV) duties to remedy unfair foreign trade practices that cause injury to domestic industries. Evasion of AD/CV duties weakens protections for U.S. industry and reduces U.S. revenues. U.S. Customs and Border Protection (CBP) sometimes detects such evasion after the merchandise has been "liquidated," i.e., the goods have entered commerce and the agency has completed processing the entry. Congress requested that we examine CBP's options for attempting to collect revenues in such cases. In this report, we examine (1) options available to CBP to assess revenues on entries of goods subject to AD/CV duties that entered the United States through evasion and have already been liquidated and (2) factors that affect the amount of revenues collected by CBP through the use of these options.

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