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5 U.S.C. 301; 19 U.S.C. 1202 note; 19 U.S.C. 1303 note; 19 U.S.C. 1671 et seq.; and 19 U.S.C. 3538.
62 FR 27379, May 19, 1997, unless otherwise noted.
63 FR 65407, Nov. 25, 1998, unless otherwise noted.
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Subscribe to: 19 CFR 351.515
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Nomenclature changes to part 351 appear at 78 FR 62418, Oct. 22, 2013, and at 89 FR 20832, Mar. 25, 2024.
(a) Benefit —
(1) In general. In the case of internal transport and freight charges on export shipments, a benefit exists to the extent that the charges paid by a firm for transport or freight with respect to goods destined for export are less than what the firm would have paid if the goods were destined for domestic consumption. The Secretary will consider the amount of the benefit to equal the difference in amounts paid.
(2) Exception. For purposes of paragraph (a)(1) of this section, a benefit does not exist if the Secretary determines that:
(i) Any difference in charges is the result of an arm's-length transaction between the supplier and the user of the transport or freight service; or
(ii) The difference in charges is commercially justified.
(b) Time of receipt of benefit. In the case of internal transport and freight charges for export shipments, the Secretary normally will consider the benefit as having been received by the firm on the date on which the firm paid, or in the absence of payment was due to pay, the charges.
(c) Allocation of benefit to a particular time period. Normally, the Secretary will allocate (expense) the benefit from internal transport and freight charges for export shipments to the year in which the benefit is considered to have been received under paragraph (b) of this section.