For all entries, or withdrawals from warehouse, for consumption of merchandise subject to a countervailing duty order on or after the date of publication of such order, no customs officer may deliver merchandise of that class or kind to the person by whom or for whose account it was imported unless that person complies with the requirement of subsection (b) and deposits with the appropriate customs officer an estimated countervailing duty in an amount determined by the administering authority.
19 U.S. Code § 1671h. Conditional payment of countervailing duties
(a) In general
(b) Importer requirementsIn order to meet the requirements of this subsection, a person shall—
pay, or agree to pay on demand, to the customs officer the amount of countervailing duty imposed under this part on that merchandise.