19 U.S. Code § 1671h - Conditional payment of countervailing duties
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(a) In general
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) of this section and deposits with the appropriate customs officer an estimated countervailing duty in an amount determined by the administering authority.
(b) Importer requirements
In order to meet the requirements of this subsection, a person shall—
(1) furnish, or arrange to have furnished, to the appropriate customs officer such information as the administering authority deems necessary for ascertaining any countervailing duty to be imposed under this part,
(2) maintain and furnish to the customs officer such records concerning such merchandise as the administering authority, by regulation, requires, and