What is the Continued Dumping and Subsidy Offset Act of 2000 (CDSOA or Byrd Amendment)?

CDSOA, otherwise known as the Byrd Amendment, was passed on October 28, 2000 and was repealed effective October 1, 2007. The provisions of this act allow for anti-dumping and countervailing (AD/CV) duties collected by CBP to be disbursed to domestic producers injured by foreign dumping and subsidies. Per the repeal, AD/CV duties collected on entries made prior to October 1, 2007 are still eligible for CDSOA at liquidation.