CD

In tariff-measure tables, “CD” generally means countervailing duty. A countervailing duty measure addresses government subsidies that benefit imported goods, and it normally applies based on the goods’ country of origin and the product’s classification. Country of origin means the country where the goods were produced or underwent the required level of processing—not the country they were shipped from, invoiced from, or routed through.

Origin matters because trade-remedy measures such as CD can apply to goods from one country but not another, even when the products are identical. For goods made in multiple countries, customs generally looks at the country where the last substantial transformation occurred, but the result depends on the product and the applicable rules. Simple repacking, relabeling, or routing through another country usually does not change origin. Do not assume the shipping country, supplier location, or country-of-export field proves customs origin.

What to check

• Confirm the product’s tariff classification before checking whether a CD measure applies; origin and classification are evaluated together.
• Trace where each major manufacturing step occurs and identify the country of the last substantial transformation.
• Keep production records, bills of materials, supplier origin statements, manufacturing descriptions, and shipping documents that support the declared origin.
• Check for processing that may be insufficient to change origin, such as simple assembly, repacking, or relabeling, and investigate possible transshipment concerns.
• Compare the facts with official customs and trade-remedy sources, and ask a customs broker or trade attorney to review complex, multi-country production or origin determinations.