[Federal Register Volume 63, Number 73 (Thursday, April 16, 1998)]
[Notices]
[Pages 18885-18891]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-10168]
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DEPARTMENT OF COMMERCE
International Trade Administration
[C-489-502]
Certain Welded Carbon Steel Pipe and Tube and Welded Carbon Steel
Line Pipe From Turkey; Final Results and Partial Rescission of
Countervailing Duty Administrative Reviews
AGENCY: Import Administration, International Trade Administration,
Department of Commerce.
ACTION: Notice of final results of countervailing duty administrative
reviews.
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SUMMARY: On December 9, 1997, the Department of Commerce published in
the Federal Register its preliminary results of administrative reviews
of the countervailing duty orders on certain welded carbon steel pipe
and tube and welded carbon steel line pipe from Turkey for the period
January 1, 1996 through December 31, 1996 (62 FR 64808). The Department
has now completed these administrative reviews in accordance with
section 751(a) of the Tariff Act of 1930, as amended. For information
on the net subsidy for each reviewed company, and for all non-reviewed
companies, please see the Final Results of Reviews section of this
notice. We will instruct the U.S. Customs Service to assess
countervailing duties as detailed in the Final Results of Reviews
section of this notice.
EFFECTIVE DATE: April 16, 1998.
FOR FURTHER INFORMATION CONTACT: Stephanie Moore or Maria MacKay,
Office of CVD/AD Enforcement VI, Import Administration, International
Trade Administration, U.S. Department of Commerce, 14th Street and
Constitution Avenue, N.W., Washington, D.C. 20230; telephone: (202)
482-3692 or (202) 482-2786.
SUPPLEMENTARY INFORMATION:
Background
Pursuant to 19 CFR 355.22(a), these reviews cover only those
producers or exporters of the subject merchandise for which a review
was specifically requested. Accordingly, the review of the order on
certain welded carbon steel pipe and tube (pipe and tube) covers
[[Page 18886]]
Borusan Birlesik Boru Fabrikalari A.S. and Borusan Ihracat Ithalat ve
Dagitim A.S. (Borusan Group). The review of the order on welded carbon
steel line pipe (line pipe) covers Mannesmann-Sumerbank Boru Endustrisi
T.A.S. (Mannesmann). These reviews cover the period January 1, 1996
through December 31, 1996, and 21 programs.
The Department also received a timely request from Wheatland Tube
Company and the Maverick Tube Corporation (the petitioners) to conduct
reviews of Erciyas Boru Sanayii ve Ticaret A.S. (Erbosan), Yucel Boru
ve Profil Endustrisi A.S. (Yucel Boru), Bant Boru Sanayii ve Ticaret
A.S. (Bant Boru), Erkboru Profil San ve Tic A.S. (Erkboru). These
companies did not export pipe and tube or line pipe to the United
States during the period of review. Therefore, in the preliminary
results notice, we rescinded the reviews with respect to these
companies.
Since the publication of the preliminary results on December 9,
1997 (62 FR 64808), the following events have occurred. We invited
interested parties to comment on the preliminary results. On January 8,
1997, a case brief was submitted by the Government of the Republic of
Turkey (GRT), Mannesmann, which exported line pipe, and the Borusan
Group, which exported pipe and tube to the United States during the
review period (the respondents). On January 15, 1998, a rebuttal brief
was submitted by the petitioners.
Applicable Statute and Regulations
Unless otherwise indicated, all citations to the statute are
references to the provisions of the Tariff Act of 1930, as amended by
the Uruguay Round Agreements Act (URAA) effective January 1, 1995 (the
Act). The Department is conducting these administrative reviews in
accordance with section 751(a) of the Act. Because these administrative
reviews were initiated on April 24, 1997, 19 CFR Part 355 is
applicable.
Scope of the Reviews
Imports covered by these reviews are shipments from Turkey of two
classes or kinds of merchandise: (1) Certain welded carbon steel pipe
and tube, having an outside diameter of 0.375 inch or more, but not
more than 16 inches, of any wall thickness. These products, commonly
referred to in the industry as standard pipe and tube or structural
tubing, are produced to various American Society for Testing and
Materials (ASTM) specifications, most notably A-53, A-120, A-135, A-
500, or A-501; and (2) Certain welded carbon steel line pipe with an
outside diameter of 0.375 inch or more, but not more than 16 inches,
and with a wall thickness of not less than 0.065 inch. These products
are produced to various American Petroleum Institute (API)
specifications for line pipe, most notably API-L or API-LX. These
products are classifiable under the Harmonized Tariff Schedule of the
United States (HTSUS) as item numbers 7306.30.10 and 7306.30.50. The
HTSUS item numbers are provided for convenience and Customs purposes.
The written description remains dispositive.
Analysis of Programs
Based upon the responses to our questionnaire and written comments
from the interested parties, we determine the following:
I. Programs Conferring Subsidies
A. Programs Previously Determined to Confer Subsidies
1. Pre-shipment Export Credit. In the preliminary results, we found
that this program conferred countervailable subsidies on the subject
merchandise. We did not receive any comments on this program from the
interested parties. However, a review of the record has led us to
modify the calculations. In the preliminary results, we inadvertently
did not calculate the benefit on two loans for the Borusan Group. We
also amended our calculations of the benefit from all loans of the
Borusan Group to conform with the term of the commercial loans obtained
by the company. Accordingly, the net subsidies for this program have
changed from the preliminary results and are as follows:
------------------------------------------------------------------------
Rate
Manufacturer/exporter of pipe and tube (percent)
------------------------------------------------------------------------
Borusan Group................................................ 0.22
Mannesmann................................................... 0.29
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2. Freight Program. In the preliminary results, we found that this
program conferred countervailable subsidies on the subject merchandise.
Our review of the record and our analysis of the comments submitted by
the interested parties, summarized below (see comments 3 and 4,
Adjustment of the Freight Program Denominator), has led us to modify
our calculations for this program from the preliminary results.
Accordingly, the net subsidies for this program have changed and are as
follows:
------------------------------------------------------------------------
Rate
Manufacturer/exporter of pipe and tube (percent)
------------------------------------------------------------------------
Borusan Group................................................ 2.43
Mannesmann................................................... 3.28
------------------------------------------------------------------------
3. Foreign Exchange Loan Assistance. In the preliminary results, we
found that this program conferred countervailable subsidies on pipe and
tube. We did not receive any comments on this program from the
interested parties, and our review of the record has not led us to
change any findings or calculations. Accordingly, the net subsidy for
this program remain unchanged from the preliminary results and are as
follows:
------------------------------------------------------------------------
Rate
Manufacturer/exporter of pipe and tube (percent)
------------------------------------------------------------------------
Borusan Group................................................ 0.43
------------------------------------------------------------------------
4. Incentive Premium on Domestically Obtained Goods. In the
preliminary results, we found that this program conferred
countervailable subsidies on pipe and tube. We did not receive any
comments on this program from the interested parties, and our review of
the record has not led us to change any findings or calculations.
Accordingly, the net subsidy for this program remain unchanged from the
preliminary results and are as follows:
------------------------------------------------------------------------
Rate
Manufacturer/exporter of pipe and tube (percent)
------------------------------------------------------------------------
Borusan Group................................................ 0.01
------------------------------------------------------------------------
5. Investment Allowance. In the preliminary results, we found that
this program conferred countervailable subsidies on pipe and tube. We
did not receive any comments on this program from the interested
parties, and our review of the record has not led us to change any
findings or calculations. Accordingly, the net subsidy for this program
remain unchanged from the preliminary results and are as follows:
------------------------------------------------------------------------
Rate
Manufacturer/exporter of pipe and tube (percent)
------------------------------------------------------------------------
Borusan Group................................................ 0.02
------------------------------------------------------------------------
B. New Program Determined to Confer Subsidies
Deduction from Taxable Income for Export Revenues. In the
preliminary results, we found that the Deduction from Taxable Income
for Export Revenues conferred countervailable benefits on the subject
merchandise. We did not receive any comments on this program from the
interested parties.
[[Page 18887]]
Accordingly, the net subsidies for this program remain unchanged from
the preliminary results and are as follows:
------------------------------------------------------------------------
Rate
Manufacturer/exporter of pipe and tube (percent)
------------------------------------------------------------------------
Borusan Group................................................ <0.005 mannesmann...................................................="" 0.16="" ------------------------------------------------------------------------="" ii.="" programs="" found="" to="" be="" not="" used="" in="" the="" preliminary="" results,="" we="" found="" that="" the="" producers="" and/or="" exporters="" of="" the="" subject="" merchandise="" did="" not="" apply="" for="" or="" receive="" benefits="" under="" the="" following="" programs:="" 1.="" resource="" utilization="" support.="" 2.="" state="" aid="" for="" exports="" program.="" 3.="" advance="" refunds="" of="" tax="" savings.="" 4.="" export="" credit="" through="" the="" foreign="" trade="" corporate="" companies="" rediscount="" credit="" facility="" (eximbank).="" 5.="" past="" performance="" related="" foreign="" currency="" export="" loans="" (eximbank).="" 6.="" export="" credit="" insurance="" (eximbank).="" 7.="" subsidized="" turkish="" lira="" credit="" facilities.="" 8.="" subsidized="" credit="" for="" proportion="" of="" fixed="" expenditures.="" 9.="" fund="" based="" credit.="" 10.="" export="" incentive="" certificate="" customs="" duty="" &="" other="" tax="" exemptions.="" 11.="" resource="" utilization="" support="" premium="" (rusp).="" 12.="" regional="" subsidies.="" (a)="" additional="" refunds="" of="" vat="" (vat="" +="" 10%).="" (b)="" postponement="" of="" vat="" on="" imported="" goods.="" (c)="" land="" allocation="" (gip).="" (d)="" taxes,="" fees="" (duties),="" charge="" exemption="" (gip).="" we="" did="" not="" receive="" any="" comments="" on="" these="" programs="" from="" the="" interested="" parties,="" and="" our="" review="" of="" the="" record="" has="" not="" led="" us="" to="" change="" our="" findings="" from="" the="" preliminary="" results.="" analysis="" of="" comments="" comment="" 1:="" measurement="" of="" countervailable="" benefit:="" earned="" versus="" receipt="" basis="" the="" respondents="" argue="" that="" the="" department's="" preliminary="" finding="" that="" exporters="" could="" not="" ``predict="" at="" the="" time="" of="" export="" what="" the="" benefit="" would="" be''="" under="" the="" freight="" program="" was="" in="" error="" and="" is="" contrary="" to="" the="" department's="" long-standing="" practice.="" the="" respondents="" state="" that="" the="" department's="" practice="" is="" to="" measure="" benefits="" on="" the="" date="" of="" export="" in="" cases="" where="" the="" benefit="" is="" earned="" on="" a="" shipment-by-="" shipment="" basis,="" and="" the="" exporter="" knows="" the="" amount="" of="" the="" benefit="" at="" the="" time="" of="" export.="" thus,="" because="" the="" exporters="" earned="" the="" benefit="" on="" a="" shipment-by-shipment="" basis="" upon="" exportation,="" and="" knew="" the="" precise="" u.s.="" dollar="" amount="" of="" the="" benefit="" at="" the="" time="" of="" exportation,="" the="" benefit="" should="" be="" measured="" on="" an="" ``earned="" basis.''="" the="" respondents="" also="" cite,="" but="" do="" not="" discuss,="" several="" cases="" to="" demonstrate="" the="" department's="" practice="" of="" measuring="" benefits="" on="" the="" date="" of="" export="" in="" cases="" where="" the="" benefit="" is="" earned="" on="" a="" shipment-by-="" shipment="" basis,="" and="" the="" exporter="" knows="" the="" amount="" of="" the="" benefit="" at="" the="" time="" of="" export.="" therefore,="" since="" the="" freight="" program="" encompasses="" these="" facts,="" they="" argue="" that,="" in="" order="" to="" apply="" this="" rule="" consistently,="" the="" department="" must="" calculate="" the="" benefits="" under="" the="" freight="" program="" on="" an="" ``as="" earned''="" basis,="" or="" explain="" the="" reason="" for="" the="" methodological="" change.="" in="" addition,="" the="" respondents="" claim="" that="" in="" certain="" welded="" carbon="" steel="" pipes="" and="" tubes="" and="" welded="" carbon="" steel="" line="" pipe="" from="" turkey;="" preliminary="" results="" of="" countervailing="" duty="" administrative="" reviews,="" 62="" fr="" 16782,="" 16787="" (april="" 8,="" 1997)="" and="" certain="" welded="" carbon="" steel="" pipes="" and="" tubes="" and="" welded="" carbon="" steel="" line="" pipe="" from="" turkey;="" final="" results="" of="" countervailing="" duty="" administrative="" reviews,="" 62="" fr="" 43984="" (august="" 18,="" 1997)="" (pipe="" and="" tube="" and="" line="" pipe="" 1995),="" the="" department="" countervailed="" benefits="" provided="" under="" the="" export="" performance="" credit="" program,="" which="" are="" similar="" to="" those="" provided="" under="" the="" freight="" program,="" on="" the="" date="" the="" merchandise="" was="" exported.="" the="" respondents="" state="" that="" the="" export="" performance="" credit="" program="" provided="" credits="" to="" exporters="" based="" on="" a="" percentage="" of="" the="" f.o.b.="" value="" of="" their="" exports,="" and="" the="" freight="" program="" provided="" rebates="" to="" exporters="" in="" the="" amount="" of="" $50="" per="" ton="" for="" merchandise="" exported="" on="" turkish="" vessels,="" and="" $30="" per="" ton="" for="" non-="" turkish="" vessels.="" they="" argue="" that="" the="" exporters="" did="" not="" know,="" at="" the="" time="" of="" export,="" the="" exact="" rate="" of="" exchange="" that="" would="" be="" used="" to="" convert="" the="" dollar="" amount="" to="" turkish="" lira="" (tl)="" under="" either="" of="" the="" programs="" and,="" therefore,="" the="" exporters="" did="" not="" know="" the="" ``precise''="" amount="" of="" the="" benefit="" in="" tl="" that="" they="" would="" receive="" at="" a="" later="" date.="" the="" respondents="" also="" claim="" that,="" in="" designing="" the="" freight="" program,="" the="" grt="" was="" well="" aware="" that="" turkish="" companies="" invoice="" their="" export="" shipments="" in="" u.s.="" dollars.="" because="" both="" the="" benefit="" and="" the="" sales="" value="" were="" expressed="" in="" u.s.="" dollars,="" they="" claim="" that="" a="" benefit="" denominated="" in="" u.s.="" dollars="" would="" directly="" affect="" the="" price="" turkish="" companies="" charged="" their="" customers.="" by="" contrast,="" a="" benefit="" denominated="" in="" tl="" that="" would="" be="" given="" at="" an="" unspecified="" later="" date="" would,="" in="" a="" hyperinflationary="" economy,="" have="" been="" of="" unknown="" value="" at="" the="" time="" of="" export="" and="" would="" have="" had="" little="" or="" no="" effect="" on="" the="" price="" or="" volume="" of="" goods="" exported.="" therefore,="" they="" argue="" that="" a="" benefit="" amount="" expressed="" in="" u.s.="" dollars="" clearly="" provided="" the="" exporters="" with="" a="" far="" more="" certain="" knowledge="" of="" the="" true="" ``value''="" of="" the="" benefit,="" because="" u.s.="" dollars="" hold="" their="" value,="" than="" if="" the="" benefit="" had="" originally="" been="" expressed="" in="" tl="" because="" of="" high="" inflation="" in="" turkey.="" the="" petitioners="" argue="" that,="" on="" the="" date="" of="" export,="" the="" exporters="" knew="" only="" the="" u.s.="" dollar-denominated="" amount="" that="" would="" be="" used="" to="" calculate="" the="" tl="" benefit="" at="" some="" uncertain="" future="" date,="" and="" that="" the="" participants="" were="" not="" assured="" that="" they="" would="" ultimately="" receive="" the="" equivalent="" of="" the="" u.s.="" dollar-denominated="" amount="" in="" tl.="" instead,="" the="" conversion="" of="" the="" benefit="" into="" a="" tl="" amount="" was="" accomplished="" using="" an="" exchange="" rate="" that="" was="" not="" contemporaneous="" with="" either="" the="" date="" of="" export="" or="" the="" date="" of="" payment.="" between="" the="" exchange="" rate="" date="" and="" the="" date="" of="" payment,="" the="" real="" benefit="" eroded="" from="" hyperinflation.="" as="" a="" result,="" the="" amount="" the="" exporters="" received="" was="" not="" the="" tl="" equivalent="" of="" the="" dollar-denominated="" benefit.="" the="" petitioners="" further="" argue="" that,="" in="" fact,="" the="" borusan="" group="" and="" mannesmann="" did="" not="" ultimately="" receive="" a="" benefit="" of="" $30/$50="" per="" ton.="" at="" the="" time="" of="" payment,="" the="" lira-="" denominated="" benefit="" was="" worth="" no="" more="" than="" $17.10/$28.50,="" respectively.="" the="" petitioners="" also="" claim="" that="" none="" of="" the="" cases="" cited="" by="" the="" respondents="" argues="" for="" a="" different="" result="" from="" that="" in="" the="" preliminary="" determination="" or="" the="" department's="" decision="" in="" pipe="" and="" tube="" and="" line="" pipe="" 1995.="" the="" petitioners="" point="" to="" the="" final="" affirmative="" countervailing="" duty="" determinations;="" certain="" welded="" carbon="" steel="" pipe="" and="" tube="" products="" from="" turkey,="" 51="" fr="" 1268,="" 1273="" (january="" 10,="" 1986)="" (final="" affirmative="" 1986)="" (wherein="" the="" department="" enunciated="" its="" general="" rule="" for="" assessing="" benefits="" on="" an="" ``as="" earned''="" basis="" where="" the="" benefit="" rebates="" a="" fixed="" proportion="" of="" the="" value="" of="" the="" shipment="" and="" is="" known="" to="" the="" exporter),="" noting="" that="" the="" rationale="" for="" countervailing="" amounts="" received="" applies="" when="" the="" recipient="" could="" not="" anticipate="" precisely="" how="" much="" would="" be="" received="" and="" hence="" could="" not="" make="" business="" decisions="" based="" upon="" benefits="" received="" at="" a="" future="" date.="" thus,="" they="" argue="" that="" the="" department's="" position="" in="" the="" final="" affirmative="" 1986="" is="" consistent="" with="" its="" treatment="" of="" the="" freight="" program="" in="" this="" review="" because="" the="" exporters="" did="" not="" know="" and="" could="" not="" have="" known="" precisely="" the="" amount="" of="" the="" benefit="" at="" the="" time="" of="" export.="" [[page="" 18888]]="" moreover,="" all="" the="" other="" cases="" cited="" by="" the="" respondents,="" the="" petitioners="" argue,="" did="" not="" deal="" with="" hyperinflationary="" economies.="" see="" certain="" iron-metal="" castings="" from="" india="" (indian="" castings),="" 60="" fr="" 44843="" (august="" 29,="" 1995);="" cotton="" shop="" towels="" from="" pakistan="" (shop="" towels),="" 61="" fr="" 50273,="" 50275="" (september="" 25,="" 1996),="" (rebates="" earned="" on="" a="" shipment-by-="" shipment="" basis="" upon="" export="" with="" no="" diminution="" of="" value="" due="" to="" hyperinflation).="" see="" also,="" carbon="" steel="" butt-weld="" pipe="" fittings="" from="" thailand="" (butt-weld="" pipe="" fittings),="" 55="" fr="" 1695="" (january="" 18,="" 1990)="" (benefits="" under="" the="" tax="" certificates="" for="" exports="" program="" assessed="" on="" ``as="" earned''="" because="" the="" benefits="" were="" payable="" on="" a="" fixed="" percentage="" of="" the="" f.o.b.="" value="" of="" export);="" certain="" carbon="" steel="" products="" from="" brazil,="" 49="" fr="" 17988="" (april="" 26,="" 1984).="" however,="" the="" petitioners="" argue="" that="" in="" a="" hyperinflationary="" economy,="" a="" delay="" in="" receiving="" payment="" can="" render="" the="" amount="" of="" the="" eventual="" benefit="" uncertain,="" unless="" it="" is="" tied="" to="" a="" stable="" currency.="" department's="" position:="" as="" we="" have="" already="" stated="" in="" pipe="" and="" tube="" and="" line="" pipe="" 1995,="" it="" is="" the="" department's="" long-standing="" practice="" to="" countervail="" an="" export="" subsidy="" on="" the="" date="" of="" export="" on="" an="" ``earned="" basis''="" rather="" than="" on="" the="" date="" the="" benefit="" is="" received="" where="" it="" is="" provided="" as="" a="" percentage="" of="" the="" value="" of="" the="" exported="" merchandise="" on="" a="" shipment-by-shipment="" basis,="" and="" the="" exact="" amount="" of="" the="" countervailable="" subsidy="" is="" known="" at="" the="" time="" of="" export.="" contrary="" to="" the="" respondents'="" assertions,="" we="" have="" not="" departed="" from="" our="" practice.="" in="" pipe="" and="" tube="" and="" line="" pipe="" 1995="" at="" 16785,="" and="" in="" these="" preliminary="" results,="" we="" stated="" that="" although="" the="" benefit="" under="" the="" freight="" program="" is="" calculated="" based="" on="" export="" tonnage="" and="" not="" as="" a="" percent="" of="" the="" f.o.b.="" value,="" it="" is="" possible="" that="" the="" value="" of="" a="" benefit="" determined="" by="" tonnage="" could="" be="" known="" at="" the="" time="" of="" export="" and,="" thus,="" the="" countervailable="" benefit="" could="" be="" earned="" upon="" exportation.="" however,="" as="" we="" previously="" determined="" in="" pipe="" and="" tube="" and="" line="" pipe="" 1995,="" and="" as="" the="" facts="" in="" these="" reviews="" establish,="" with="" regard="" to="" the="" freight="" program,="" the="" exporter="" did="" not="" know="" the="" amount="" of="" the="" benefit="" at="" the="" time="" of="" export.="" the="" benefits="" under="" the="" freight="" program="" were="" stated="" in="" u.s.="" dollars="" per="" ton="" at="" the="" time="" of="" export,="" and="" were="" converted="" to="" tls="" when="" they="" were="" paid="" at="" a="" later="" date.="" because="" the="" grt="" did="" not="" commit="" to="" use="" the="" exchange="" rate="" prevailing="" on="" the="" day="" the="" payment="" was="" made,="" as="" in="" the="" export="" performance="" credit="" program,="" the="" exporter="" could="" not="" have="" known="" the="" value="" of="" the="" benefit="" at="" the="" time="" of="" export,="" neither="" in="" u.s.="" dollars="" nor="" in="" tls.="" in="" fact,="" the="" grt="" announced="" in="" february="" 1995,="" two="" months="" after="" the="" shipments="" took="" place,="" that="" it="" would="" convert="" the="" dollar="" amount="" of="" the="" freight="" benefits="" using="" the="" exchange="" rate="" that="" was="" in="" effect="" on="" the="" last="" day="" in="" december="" 1994.="" thus,="" the="" exporter="" ultimately="" received="" in="" 1996="" an="" amount="" in="" tls="" that="" did="" not="" correspond="" to="" the="" u.s.="" dollar="" value="" of="" the="" benefit="" granted="" by="" the="" government="" in="" 1994="" at="" the="" time="" of="" shipment;="" under="" the="" circumstances,="" it="" is="" also="" obvious="" that,="" at="" the="" time="" of="" shipment,="" the="" exporter="" was="" in="" no="" position="" to="" predict="" what="" the="" amount="" of="" the="" final="" payment="" would="" be.="" see="" pipe="" and="" tube="" and="" line="" pipe="" 1995="" at="" 43991.="" indeed,="" the="" respondents="" concede="" that="" ``[h]ad="" the="" benefit="" been="" denominated="" in="" tl,="" the="" value="" of="" the="" ultimate="" benefit="" received,="" as="" measured="" in="" constant="" tl,="" would="" not="" have="" been="" known="" at="" the="" time="" of="" export="" due="" to="" the="" high="" inflation="" in="" turkey="" at="" the="" time.''="" case="" brief="" p.="" 7-8.="" contrary="" to="" the="" respondents'="" argument="" that="" the="" freight="" program="" is="" indistinguishable="" from="" the="" export="" performance="" credit="" program,="" we="" found="" that="" the="" programs="" are="" distinguishable.="" under="" the="" export="" performance="" credit="" program,="" the="" value="" of="" the="" benefit="" was="" tied="" to="" the="" u.s.="" dollar.="" exporters="" would="" receive="" a="" percentage="" of="" the="" u.s.="" dollar="" value="" of="" their="" exports="" in="" tls="" based="" on="" the="" foreign="" exchange="" rate="" prevailing="" at="" the="" time="" of="" payment.="" thus,="" although="" at="" the="" time="" of="" receipt="" the="" exporters="" received="" more="" tl="" than="" they="" would="" have="" been="" paid="" upon="" exportation,="" because="" the="" benefit="" was="" tied="" to="" the="" u.s.="" dollar,="" the="" value="" of="" the="" tl="" amount="" remained="" the="" same="" in="" u.s.="" dollar="" terms.="" however,="" under="" the="" freight="" program,="" the="" grt="" converted="" the="" u.s.="" dollar="" value="" in="" tl="" using="" an="" exchange="" rate="" that="" did="" not="" reflect="" the="" full="" u.s.="" dollar="" value="" of="" the="" benefit="" at="" the="" time="" of="" payment.="" therefore,="" we="" have="" determined="" that="" in="" the="" case="" of="" the="" export="" performance="" program,="" the="" value="" of="" the="" benefit="" was="" known="" at="" the="" time="" of="" export,="" and="" therefore="" can="" be="" calculated="" on="" an="" ``as="" earned''="" basis,="" but="" in="" the="" case="" of="" the="" freight="" program,="" the="" value="" of="" the="" benefit="" was="" not="" known="" at="" the="" point="" of="" export="" because="" the="" exporters="" did="" not="" know="" the="" exchange="" rate="" that="" the="" grt="" would="" use="" to="" convert="" the="" u.s.="" dollar="" benefit="" into="" tls.="" as="" such,="" for="" the="" freight="" program,="" the="" calculation="" must="" be="" based="" on="" an="" ``as="" received''="" basis.="" as="" petitioners="" point="" out,="" the="" cases="" cited="" accord="" with="" the="" department's="" measurement="" of="" the="" benefits="" for="" the="" freight="" program.="" in="" shop="" towels="" and="" in="" indian="" castings,="" export="" rebates="" were="" earned="" on="" a="" shipment-by-shipment="" basis,="" and="" the="" exact="" amount="" of="" the="" rebate="" was="" known="" at="" the="" time="" of="" export="" because="" the="" rebate="" was="" set="" as="" a="" percentage="" of="" the="" f.o.b.="" value="" of="" the="" exported="" merchandise.="" see="" also,="" butt-weld="" pipe="" fittings;="" certain="" textile="" mill="" products="" and="" apparel="" from="" colombia;="" certain="" textile="" mill="" products="" from="" thailand;="" certain="" carbon="" steel="" products="" from="" brazil.="" further,="" in="" paint="" filters="" and="" strainers="" from="" brazil,="" 52="" fr="" 19184="" (may="" 21,="" 1987)="" (paint="" filters),="" the="" department="" did="" not="" countervail="" the="" benefit="" from="" the="" ipi="" export="" credit="" premium="" program="" because="" we="" found="" that="" the="" program="" was="" terminated="" prior="" to="" the="" initiation="" of="" that="" case,="" and="" companies="" could="" no="" longer="" receive="" benefits="" after="" the="" date="" of="" termination.="" we="" did="" make="" a="" statement="" in="" paint="" filters="" that,="" the="" department="" had="" consistently="" calculated="" the="" benefit="" under="" the="" ipi="" export="" credit="" premium="" program="" in="" prior="" cases="" based="" on="" the="" date="" the="" premium="" was="" earned.="" however,="" as="" noted="" in="" certain="" carbon="" steel="" products="" from="" brazil,="" the="" ipi="" export="" credit="" premium="" was="" based="" on="" the="" f.o.b.="" value="" of="" the="" exported="" merchandise,="" and="" the="" amount="" of="" the="" benefit="" was="" known="" at="" the="" time="" of="" export.="" comment="" 2:="" policy="" considerations="" for="" measurement="" of="" benefits="" the="" respondents="" argue="" that="" policy="" considerations="" dictate="" that="" the="" freight="" program="" should="" be="" countervailed="" based="" on="" the="" date="" the="" benefit="" was="" earned="" because="" benefits="" should="" be="" countervailed="" when="" they="" will="" have="" the="" greatest="" potential="" effect="" on="" a="" company's="" export="" volumes="" or="" pricing="" to="" the="" united="" states.="" since,="" they="" argue,="" the="" countervailing="" duty="" law="" is="" intended="" to="" offset="" export="" subsidies,="" it="" makes="" no="" sense="" to="" now="" countervail="" benefits="" under="" the="" freight="" program,="" which="" was="" terminated="" at="" the="" end="" of="" 1994,="" because="" there="" were="" no="" longer="" any="" incentives="" for="" companies="" to="" export="" during="" the="" period="" of="" review.="" in="" proffering="" this="" policy="" argument,="" the="" respondents="" claim="" that,="" because="" the="" benefits="" under="" the="" freight="" program="" were="" intended="" to="" offset="" freight="" charges="" incurred="" on="" export="" shipments,="" the="" benefit="" should="" only="" be="" countervailable="" on="" the="" date="" of="" export="" because="" the="" freight="" charges="" were="" payable="" immediately="" after="" the="" goods="" were="" exported.="" in="" support,="" the="" respondents="" point="" to="" section="" 351.514(b)="" of="" the="" countervailing="" duties:="" notice="" of="" proposed="" rulemaking,="" 62="" fr="" 8818="" (february="" 26,="" 1997)="" (department's="" proposed="" regulations),="" which="" deals="" with="" freight="" charges.="" the="" respondents="" argue="" that="" under="" this="" proposed="" regulation,="" the="" department="" will="" consider="" the="" benefit="" to="" have="" been="" received="" as="" of="" the="" date="" on="" which="" the="" firm="" pays="" or,="" in="" the="" absence="" of="" payment,="" was="" due="" to="" pay="" the="" [[page="" 18889]]="" transport="" or="" freight="" charges.="" therefore,="" because="" section="" 351.514(b)="" countervails="" freight="" benefits="" when="" they="" are="" actually="" incurred,="" they="" argue="" that="" the="" freight="" program="" benefits="" should="" be="" countervailed="" on="" the="" date="" the="" freight="" charges="" were="" incurred,="" and="" not="" when="" the="" reimbursements="" for="" these="" charges="" were="" later="" received.="" the="" petitioners="" counter="" that="" it="" is="" incorrect="" for="" the="" respondents="" to="" suggest="" that="" there="" is="" any="" support="" for="" their="" position="" in="" section="" 351.514(b)="" of="" the="" department's="" proposed="" regulations.="" section="" 351.514="" corresponds="" to="" paragraph="" (c)="" of="" the="" illustrative="" list="" of="" export="" subsidies="" (illustrative="" list),="" annexed="" to="" the="" agreement="" on="" subsidies="" and="" countervailing="" measures="" and="" deals="" with="" preferential="" internal="" transport="" and="" freight="" charges="" on="" export="" shipments.="" the="" petitioners="" argue="" that="" neither="" subsection="" (c)="" of="" the="" illustrative="" list="" nor="" section="" 351.514="" can="" apply="" to="" the="" freight="" program,="" because="" the="" turkish="" freight="" program="" does="" not="" involve="" the="" provision="" of="" internal="" transport="" at="" preferential="" rates.="" rather,="" petitioners="" claim="" that="" the="" freight="" program="" provides="" a="" bounty,="" which="" may="" lower="" the="" exporter's="" costs,="" but="" the="" actual="" freight="" charge="" payable="" is="" not="" altered.="" they="" claim="" that="" where="" the="" benefit="" consists="" of="" providing="" freight="" at="" preferential="" rates,="" the="" exporter="" reaps="" the="" benefit="" at="" the="" time="" of="" shipment.="" therefore,="" it="" makes="" sense="" to="" assess="" duties="" on="" the="" basis="" of="" shipment="" when="" there="" is="" a="" simultaneous="" discount="" in="" a="" fixed="" amount.="" however,="" it="" is="" another="" matter="" to="" provide="" a="" bounty="" of="" an="" indeterminate="" amount="" at="" some="" later="" time,="" particularly="" in="" a="" hyperinflationary="" economy.="" department's="" position:="" we="" disagree="" with="" the="" respondents'="" argument="" that,="" as="" a="" matter="" of="" policy,="" the="" department="" should="" countervail="" benefits="" under="" the="" freight="" program="" on="" the="" date="" of="" export="" because="" benefits="" should="" be="" countervailed="" when="" they="" have="" the="" greatest="" potential="" to="" affect="" the="" exporters'="" volume="" and="" pricing="" decisions.="" the="" countervailing="" duty="" law="" does="" not="" examine="" when="" benefits="" will="" have="" the="" greatest="" potential="" effect="" on="" exports="" to="" the="" united="" states.="" pursuant="" to="" section="" 771(5)(c),="" ``the="" administering="" authority="" is="" not="" required="" to="" consider="" the="" effect="" of="" the="" subsidy="" in="" determining="" whether="" a="" subsidy="" exists="" *="" *="" *.''="" moreover,="" under="" the="" act,="" a="" benefit="" that="" is="" contingent="" upon="" export="" is="" an="" export="" subsidy="" and,="" thus,="" countervailable.="" see="" section="" 771(5a)(b).="" therefore,="" in="" accordance="" with="" section="" 771(5a)(b),="" we="" found="" the="" freight="" program="" to="" be="" a="" countervailable="" export="" subsidy="" because="" the="" benefit="" is="" contingent="" upon="" export="" performance,="" regardless="" of="" whether="" we="" measure="" the="" benefit="" on="" an="" earned="" or="" received="" basis.="" moreover,="" we="" disagree="" with="" the="" respondents'="" argument="" that="" once="" a="" program="" is="" terminated,="" benefits="" received="" thereafter="" should="" not,="" as="" a="" matter="" of="" policy,="" be="" countervailed="" because="" the="" effect="" of="" such="" benefits="" on="" the="" exporters'="" decision="" to="" export="" has="" passed.="" under="" the="" logic="" of="" the="" respondents'="" argument,="" the="" department="" would="" never="" be="" able="" to="" countervail="" export="" subsidies="" unless="" the="" benefit="" from="" such="" subsidies="" could="" be="" measured="" at="" the="" time="" of="" shipment.="" clearly="" this="" proposal="" conflicts="" with="" the="" statute="" and="" our="" long-standing="" practice.="" our="" standard="" methodology="" is="" to="" countervail="" subsidies="" at="" the="" time="" the="" subsidy="" affects="" the="" cash="" flow="" of="" the="" company.="" see,="" e.g.,="" ferrochrome="" from="" south="" africa;="" final="" results="" of="" countervailing="" duty="" administrative="" review,="" 56="" fr="" 33254,="" 33255="" (july="" 19,="" 1991).="" generally,="" that="" can="" only="" be="" determined="" when="" the="" subsidy="" is="" paid="" or="" received="" by="" the="" company.="" the="" only="" exception="" to="" this="" general="" proposition="" has="" been="" when="" export="" subsidies="" are="" paid="" as="" a="" percentage="" of="" the="" f.o.b.="" value="" of="" the="" exported="" merchandise.="" see="" the="" department's="" position="" on="" comment="" 1.="" only="" in="" these="" situations="" does="" the="" company="" know="" with="" precision="" at="" all="" times="" what="" the="" benefit="" from="" the="" subsidy="" is.="" only="" under="" these="" circumstances="" is="" the="" department="" able="" to="" determine="" the="" subsidy="" rate="" on="" an="" ``as="" earned''="" basis.="" because="" the="" respondents="" received="" benefits="" during="" the="" period="" of="" review,="" we="" have="" properly="" included="" these="" benefit="" amounts="" in="" our="" subsidy="" calculations.="" the="" fact="" that="" the="" program="" was="" terminated="" prior="" to="" the="" period="" of="" review="" is="" not="" material.="" it="" is="" the="" department's="" practice="" to="" countervail="" residual="" benefits="" from="" a="" terminated="" program.="" see,="" e.g.,="" live="" swine="" from="" canada;="" notice="" of="" preliminary="" results="" of="" countervailing="" duty="" administrative="" reviews;="" initiation="" and="" preliminary="" results="" of="" changed="" circumstances="" review="" and="" intent="" to="" revoke="" order="" in="" part,="" 61="" fr="" 26879,="" 26889="" (may="" 29,="" 1996)="" and="" live="" swine="" from="" canada;="" final="" results="" of="" countervailing="" duty="" administrative="" reviews,="" 61="" fr="" 52408="" (october="" 7,="" 1996);="" pipe="" and="" tube="" and="" line="" pipe="" 1995="" at="" 43991.="" furthermore,="" we="" note="" that,="" in="" the="" instant="" case,="" because="" the="" benefits="" were="" provided="" in="" cash="" and="" bonds="" with="" a="" two-year="" maturity,="" benefits="" will="" continue="" to="" accrue="" beyond="" this="" period="" of="" review.="" finally,="" the="" respondents="" also="" argue="" that="" the="" department="" should="" countervail="" the="" benefits="" under="" the="" freight="" program="" on="" the="" date="" the="" freight="" charges="" for="" exportation="" were="" payable="" and="" not="" when="" the="" reimbursements="" for="" these="" charges="" were="" received.="" in="" support="" of="" their="" argument,="" the="" respondents="" cite="" to="" section="" 351.514="" of="" the="" department's="" proposed="" regulations.="" first,="" we="" note="" that="" the="" proposed="" regulations="" have="" not="" yet="" been="" finalized,="" and,="" thus,="" are="" not="" controlling="" in="" these="" reviews.="" however,="" even="" in="" citing="" to="" those="" proposed="" regulations,="" the="" respondents="" have="" erred="" in="" their="" interpretation.="" section="" 351.514(b)="" of="" the="" department's="" proposed="" regulations="" corresponds="" to="" paragraph="" (c)="" of="" the="" illustrative="" list,="" and="" deals="" with="" preferential="" internal="" transport="" and="" freight="" charges="" on="" goods="" destined="" for="" export.="" paragraph="" (a)(1)="" restates="" the="" general="" principle="" that="" a="" benefit="" exists="" to="" the="" extent="" that="" a="" firm="" pays="" less="" for="" the="" internal="" transport="" of="" goods="" destined="" for="" export="" than="" it="" would="" for="" the="" transport="" of="" goods="" destined="" for="" domestic="" consumption.="" therefore,="" the="" financial="" contribution="" is="" provided="" when="" the="" payment="" for="" the="" freight="" charges="" occurs.="" consequently,="" we="" would="" countervail="" the="" benefit="" at="" the="" time="" of="" payment="" of="" the="" reduced="" freight="" charges.="" as="" stated="" in="" the="" proposed="" regulations,="" ``the="" secretary="" normally="" will="" consider="" the="" benefit="" as="" having="" been="" received="" by="" the="" firm="" on="" the="" date="" the="" firm="" paid,="" or="" in="" the="" absence="" of="" payment,="" was="" due="" to="" pay,="" the="" charges.''="" the="" freight="" program,="" on="" the="" other="" hand,="" does="" not="" involve="" the="" provision="" of="" transport="" services="" at="" preferential="" rates.="" rather,="" according="" to="" the="" enabling="" legislation,="" the="" freight="" program="" was="" a="" freight="" bonus,="" i.e.,="" a="" benefit="" contingent="" upon="" export.="" see,="" questionnaire="" response,="" volume="" ii--exhibit="" 9,="" dated="" june="" 30,="" 1997.="" therefore,="" we="" continue="" to="" countervail="" this="" benefit="" at="" the="" time="" the="" financial="" contribution="" affects="" the="" cash="" flow="" of="" the="" company,="" which="" is="" when="" the="" company="" receives="" the="" payment="" of="" the="" subsidy="" to="" which="" it="" is="" entitled="" as="" a="" result="" of="" prior="" exportations.="" comment="" 3:="" adjustment="" of="" sales="" values="" for="" foreign="" exchange="" difference="" (kur="" farki)="" the="" respondents="" argue="" that="" the="" department's="" decision="" to="" adjust="" the="" sales="" value="" by="" the="" amount="" of="" the="" foreign="" exchange="" difference="" (kur="" farki="" account)="" reduced="" the="" export="" sales="" amount="" in="" the="" denominator,="" which="" led="" to="" an="" erroneous="" increase="" of="" the="" countervailable="" benefit="" for="" each="" company="" under="" review.="" the="" respondents="" state="" that="" the="" department="" specifically="" requested="" that="" the="" respondents="" provide="" total="" sales="" as="" booked="" and="" recorded="" in="" their="" accounting="" records,="" which="" included="" the="" sales="" revenue="" account="" plus="" the="" sum="" of="" the="" values="" in="" the="" kur="" farki="" account.="" this="" accounting="" practice="" is="" consistent="" with="" the="" standardized="" turkish="" accounting="" principles.="" they="" state="" that="" the="" department's="" explanation="" for="" deducting="" [[page="" 18890]]="" the="" foreign="" exchange="" difference="" from="" the="" sales="" value="" is="" based="" on="" a="" fundamental="" misunderstanding="" of="" what="" the="" kur="" farki="" account="" actually="" represents.="" they="" argue="" that="" it="" does="" not="" represent="" an="" inflation="" adjustment,="" but="" actual="" revenue="" earned="" on="" export="" sales.="" they="" claim="" that="" the="" department="" incorrectly="" assumes="" that="" the="" benefits="" initially="" denominated="" in="" dollars="" are="" received="" precisely="" on="" the="" date="" of="" export="" and="" are="" converted="" to="" tl="" on="" that="" date,="" whereas="" the="" income="" from="" the="" sale="" is="" converted="" at="" a="" later="" date="" and="" is="" therefore="" ``inflation="" adjusted.''="" specifically,="" they="" claim="" that="" the="" kur="" farki="" account="" reflects="" the="" difference="" between="" the="" estimated="" tl="" amount="" recorded="" on="" the="" invoice="" date,="" when="" the="" sale="" is="" booked,="" and="" the="" tl="" amount="" actually="" received="" upon="" receipt="" of="" payment="" from="" the="" customer.="" depending="" on="" the="" date="" that="" the="" payment="" is="" received,="" the="" exchange="" difference="" can="" increase="" or="" decrease="" the="" invoice="" value.="" therefore,="" the="" total="" amount="" in="" the="" kur="" farki="" account="" and="" the="" sale="" revenues="" account="" represents="" total="" actual="" income="" received="" from="" export="" sales="" transactions.="" finally,="" the="" respondents="" argue="" that="" if="" the="" department="" insists="" on="" reducing="" the="" total="" export="" value="" by="" the="" foreign="" exchange="" difference,="" then="" it="" must="" compute="" and="" deduct="" from="" the="" numerator="" (the="" countervailable="" benefit)="" the="" foreign="" exchange="" difference="" included="" in="" the="" benefit="" calculated="" from="" the="" date="" of="" exportation="" generating="" the="" benefit="" until="" the="" date="" the="" benefit="" was="" converted="" to="" tl.="" the="" respondents="" conclude="" that="" such="" an="" adjustment="" would="" more="" than="" offset="" the="" adjustment="" to="" the="" denominator.="" the="" petitioners="" counter="" that="" the="" issue="" is="" not="" whether="" the="" foreign="" exchange="" difference="" amounts="" are="" actual="" revenue;="" the="" issue="" is="" how="" to="" treat="" an="" adjustment="" that="" is="" made="" solely="" to="" reflect="" differences="" in="" the="" relative="" value="" of="" currencies="" over="" time="" in="" a="" highly="" inflationary="" economy.="" the="" initial="" invoice="" price="" represents="" the="" true="" price="" in="" terms="" of="" the="" currency="" as="" it="" was="" valued="" on="" the="" date="" of="" the="" invoice,="" while="" the="" foreign="" exchange="" difference="" represents="" the="" true="" price="" in="" terms="" of="" the="" currency="" as="" it="" was="" valued="" on="" a="" different="" date.="" both="" prices="" are="" ``actual''="" prices="" but="" are="" expressed="" in="" currencies="" having="" different="" values.="" thus,="" they="" argue="" that="" the="" department="" would="" not="" wish="" to="" use="" dollar-denominated="" benefits="" in="" the="" numerator="" and="" lira-denominated="" benefits="" in="" the="" denominator,="" it="" also="" cannot="" allow="" the="" differing="" values="" of="" the="" tl="" over="" time="" to="" distort="" the="" results="" of="" its="" calculations.="" department's="" position:="" the="" same="" arguments="" were="" discussed="" in="" the="" prior="" review.="" although="" there="" was="" further="" explanation="" of="" the="" accounting="" system="" in="" this="" review,="" basically,="" the="" facts="" are="" the="" same="" and="" our="" position="" remains="" unchanged.="" see="" pipe="" and="" tube="" and="" line="" pipe="" 1995.="" we="" do="" not="" agree="" with="" the="" respondents="" that="" the="" amounts="" in="" their="" kur="" farki="" account="" are="" actual="" sales="" revenue.="" when="" the="" exporter="" makes="" a="" sale,="" the="" invoice="" amount="" in="" tl="" is="" recorded="" in="" the="" company's="" sales="" ledger.="" payment="" of="" the="" invoice="" is="" subsequently="" received="" in="" u.s.="" dollars="" which="" are="" converted="" into="" tl="" based="" on="" the="" exchange="" rate="" prevailing="" on="" that="" date.="" any="" difference="" between="" the="" invoice="" amount="" in="" tl="" and="" the="" actual="" payment="" in="" tl="" is="" recorded="" in="" the="" kur="" farki="" account.="" therefore,="" we="" conclude="" that="" the="" adjustment="" recorded="" in="" the="" kur="" farki="" account="" is="" income="" derived="" from="" fluctuations="" of="" the="" relative="" value="" of="" the="" dollar="" versus="" the="" tl,="" rather="" than="" additional="" sales="" revenue,="" as="" respondents="" claim.="" such="" foreign="" exchange="" difference="" becomes="" particularly="" significant="" in="" turkey's="" highly="" inflationary="" economy.="" as="" such,="" it="" is="" inappropriate="" to="" include="" it="" in="" the="" denominator.="" we="" understand="" that="" the="" amounts="" in="" the="" kur="" farki="" account="" are="" included="" in="" the="" companies'="" total="" revenue="" figures,="" in="" accordance="" with="" turkey's="" generally="" accepted="" principles.="" however,="" although="" the="" amounts="" recorded="" in="" the="" kur="" farki="" account="" may="" be="" included="" in="" the="" companies'="" income="" statement="" as="" part="" of="" the="" total="" revenue="" figure="" for="" tax="" purposes,="" this="" does="" not="" detract="" from="" our="" finding.="" see="" price="" waterhouse,="" doing="" business="" in="" turkey,="" chapter="" 11="" (1992)="" (lack="" of="" clearly="" defined="" commercial="" accounting="" principles="" and="" the="" predominance="" of="" tax="" law="" mean="" that="" turkish="" law="" should="" be="" treated="" with="" extreme="" caution,="" and="" international="" accounting="" standards="" are="" preferred).="" therefore,="" it="" is="" proper="" for="" the="" department="" to="" exclude="" the="" amounts="" in="" the="" kur="" farki="" account="" from="" the="" sales="" figures="" (denominators).="" we="" also="" disagree="" with="" the="" respondents'="" argument="" that="" the="" department="" must="" compute="" and="" deduct="" from="" the="" numerator="" the="" foreign="" exchange="" difference="" included="" in="" the="" benefit="" calculated="" from="" the="" date="" of="" export="" until="" the="" benefit="" was="" converted="" to="" tl.="" as="" discussed="" in="" the="" department's="" position="" on="" comment="" 1,="" the="" countervailable="" benefit="" under="" the="" freight="" program="" is="" the="" actual="" amount="" of="" tl="" measured="" at="" the="" time="" of="" receipt.="" therefore,="" benefits="" from="" this="" program="" in="" the="" numerator="" reflect="" the="" tl="" received="" at="" that="" time.="" for="" these="" reasons,="" the="" department's="" position="" remains="" unchanged="" from="" the="" preliminary="" results.="" comment="" 4:="" adjustments="" of="" the="" freight="" program="" denominator="" the="" respondents="" contend="" that="" the="" department="" made="" a="" clerical="" error="" in="" calculating="" the="" denominator="" used="" to="" determine="" benefits="" received="" by="" the="" borusan="" group="" under="" the="" freight="" program.="" the="" respondents="" also="" argue="" that,="" if="" the="" department="" continues="" to="" incorrectly="" adjust="" the="" sales="" values="" by="" the="" foreign="" exchange="" difference,="" then="" the="" department="" must="" correct="" a="" clerical="" error="" it="" made="" in="" calculating="" the="" ``adjusted''="" value="" of="" mannesmann's="" total="" exports="" of="" the="" subject="" merchandise="" to="" the="" united="" states.="" the="" respondents="" state="" that="" mannesmann="" reported="" a="" negative="" foreign="" exchange="" difference="" in="" connection="" with="" export="" sales="" of="" the="" subject="" merchandise="" to="" the="" united="" states,="" and="" because="" the="" value="" is="" negative,="" they="" argue="" that="" the="" department="" should="" have="" added="" the="" negative="" foreign="" exchange="" difference="" to="" the="" original="" sales="" value="" rather="" than="" subtracting="" it.="" the="" petitioners="" claim="" that="" the="" ``error''="" in="" calculating="" mannesmann's="" denominator="" could="" not="" have="" been="" ministerial="" unless="" the="" department="" was="" clearly="" informed="" previously="" that="" a="" negative="" amount="" in="" the="" ``kur="" farki''="" account="" was="" intended="" to="" reflect="" the="" fact="" that="" mannesmann="" received="" payment="" from="" the="" customer="" prior="" to="" the="" date="" that="" the="" invoice="" was="" issued.="" the="" sole="" source="" cited="" by="" mannesmann="" for="" this="" alleged="" factual="" information="" is="" a="" letter="" submitted="" to="" the="" department="" on="" november="" 20,="" 1997,="" one="" month="" after="" the="" deadline="" for="" submissions="" of="" factual="" information.="" therefore,="" the="" petitioners="" argue="" that="" because="" mannesmann's="" factual="" information="" is="" untimely,="" the="" department="" should="" not="" consider="" it="" in="" its="" final="" results.="" department's="" position:="" we="" agree="" with="" the="" respondents="" that="" a="" clerical="" error="" was="" made="" in="" calculating="" the="" benefit="" to="" the="" borusan="" group="" from="" the="" freight="" program.="" in="" calculating="" the="" ``adjusted''="" denominator,="" the="" department="" did="" make="" a="" typographical="" error.="" we="" have="" now="" corrected="" the="" error="" and="" calculated="" a="" benefit="" of="" 2.43="" percent="" ad="" valorem="" for="" the="" borusan="" group.="" we="" also="" agree="" with="" the="" respondents="" that="" we="" incorrectly="" calculated="" the="" denominator="" for="" total="" exports="" of="" the="" subject="" merchandise="" to="" the="" united="" states="" for="" mannesmann.="" in="" instances="" where="" the="" foreign="" exchange="" difference="" was="" a="" positive="" amount="" it="" was="" deducted,="" therefore,="" in="" instances="" where="" the="" foreign="" exchange="" difference="" is="" denoted="" as="" a="" negative="" amount,="" which="" was="" the="" case="" for="" mannesmann,="" the="" amount="" should="" be="" added="" back="" to="" the="" total="" sales="" figure.="" see="" pipe="" and="" tube="" and="" line="" pipe="" 1995.="" we="" [[page="" 18891]]="" disagree="" with="" the="" petitioners="" that="" the="" respondents'="" comment="" is="" an="" untimely="" submission="" of="" factual="" information.="" the="" calculations="" were="" based="" on="" information="" that="" was="" requested="" by="" the="" department.="" we="" have="" now="" corrected="" the="" calculation="" and="" obtained="" a="" net="" countervailable="" subsidy="" under="" the="" freight="" program="" of="" 3.28="" percent="" ad="" valorem="" for="" mannesmann.="" final="" results="" of="" reviews="" in="" accordance="" with="" 19="" cfr="" 355.22(c)(4)(ii),="" we="" calculated="" an="" individual="" subsidy="" rate="" for="" each="" producer/exporter="" subject="" to="" these="" administrative="" reviews.="" for="" the="" period="" january="" 1,="" 1996="" through="" december="" 31,="" 1996,="" we="" determine="" the="" net="" subsidy="" to="" be="" as="" follows:="" ------------------------------------------------------------------------="" rate="" manufacturer/exporter="" of="" pipe="" and="" tube="" (percent)="" ------------------------------------------------------------------------="" borusan="" group................................................="" 3.10="" mannesmann...................................................="" 3.73="" ------------------------------------------------------------------------="" we="" will="" instruct="" the="" u.s.="" customs="" service="" (``customs'')="" to="" assess="" countervailing="" duties="" as="" indicated="" above.="" the="" department="" will="" also="" instruct="" customs="" to="" collect="" cash="" deposits="" of="" estimated="" countervailing="" duties="" in="" the="" percentages="" detailed="" above="" of="" the="" f.o.b.="" invoice="" price="" on="" all="" shipments="" of="" each="" class="" or="" kind="" of="" merchandise="" from="" reviewed="" companies,="" entered,="" or="" withdrawn="" from="" warehouse,="" for="" consumption="" on="" or="" after="" the="" date="" of="" publication="" of="" the="" final="" results="" of="" these="" reviews.="" because="" the="" uraa="" replaced="" the="" general="" rule="" in="" favor="" of="" a="" country-="" wide="" rate="" with="" a="" general="" rule="" in="" favor="" of="" individual="" rates="" for="" investigated="" and="" reviewed="" companies,="" the="" procedures="" for="" establishing="" countervailing="" duty="" rates,="" including="" those="" for="" non-reviewed="" companies,="" are="" now="" essentially="" the="" same="" as="" those="" in="" antidumping="" cases,="" except="" as="" provided="" for="" in="" sec.="" 777a(e)(2)(b)="" of="" the="" act.="" the="" requested="" review="" will="" normally="" cover="" only="" those="" companies="" specifically="" named.="" see="" 19="" cfr="" 355.22(a).="" pursuant="" to="" 19="" cfr="" 355.22(g),="" for="" all="" companies="" for="" which="" a="" review="" was="" not="" requested,="" duties="" must="" be="" assessed="" at="" the="" cash="" deposit="" rate,="" and="" cash="" deposits="" must="" continue="" to="" be="" collected="" at="" the="" rate="" previously="" ordered.="" as="" such,="" the="" countervailing="" duty="" cash="" deposit="" rate="" applicable="" to="" a="" company="" can="" no="" longer="" change,="" except="" pursuant="" to="" a="" request="" for="" a="" review="" of="" that="" company.="" see="" federal-mogul="" corporation="" and="" the="" torrington="" company="" v.="" united="" states,="" 822="" f.supp.="" 782="" (cit="" 1993);="" floral="" trade="" council="" v.="" united="" states,="" 822="" f.supp.="" 766="" (cit="" 1993)="" (interpreting="" 19="" cfr="" 353.22(e),="" the="" antidumping="" regulation="" on="" automatic="" assessment,="" which="" is="" identical="" to="" 19="" cfr="" 355.22(g)).="" therefore,="" the="" cash="" deposit="" rates="" for="" all="" companies="" except="" those="" covered="" by="" these="" reviews="" will="" be="" unchanged="" by="" the="" results="" of="" these="" reviews.="" we="" will="" instruct="" customs="" to="" continue="" to="" collect="" cash="" deposits="" for="" non-reviewed="" companies="" at="" the="" most="" recent="" company-specific="" or="" country-="" wide="" rate="" applicable="" to="" the="" company.="" accordingly,="" the="" cash="" deposit="" rates="" that="" will="" be="" applied="" to="" non-reviewed="" companies="" covered="" by="" this="" order="" will="" be="" the="" rate="" for="" that="" company="" established="" in="" the="" most="" recently="" completed="" administrative="" proceeding="" conducted="" under="" the="" uraa.="" if="" such="" a="" review="" has="" not="" been="" conducted,="" the="" rate="" established="" in="" the="" most="" recently="" completed="" administrative="" proceeding="" pursuant="" to="" the="" statutory="" provisions="" that="" were="" in="" effect="" prior="" to="" the="" uraa="" amendments="" is="" applicable.="" see="" certain="" welded="" carbon="" steel="" pipe="" and="" tube="" products="" from="" turkey;="" final="" results="" of="" countervailing="" duty="" administrative="" reviews,="" 53="" fr="" 9791.="" these="" rates="" shall="" apply="" to="" all="" non-reviewed="" companies="" until="" a="" review="" of="" a="" company="" assigned="" these="" rates="" is="" requested.="" in="" addition,="" for="" the="" period="" january="" 1,="" 1996="" through="" december="" 31,="" 1996,="" the="" assessment="" rates="" applicable="" to="" all="" non-reviewed="" companies="" covered="" by="" this="" order="" are="" the="" cash="" deposit="" rates="" in="" effect="" at="" the="" time="" of="" entry.="" this="" notice="" serves="" as="" a="" reminder="" to="" parties="" subject="" to="" administrative="" protective="" order="" (apo)="" of="" their="" responsibility="" concerning="" the="" disposition="" of="" proprietary="" information="" disclosed="" under="" apo="" in="" accordance="" with="" 19="" cfr="" 355.34(d).="" timely="" written="" notification="" of="" return/destruction="" of="" apo="" materials="" or="" conversion="" to="" judicial="" protective="" order="" is="" hereby="" requested.="" failure="" to="" comply="" with="" the="" regulations="" and="" the="" terms="" of="" an="" apo="" is="" a="" sanctionable="" violation.="" these="" administrative="" reviews="" are="" issued="" and="" published="" in="" accordance="" with="" sections="" 751(a)(1)="" and="" 777(i)(1)="" of="" the="" act="" (19="" u.s.c.="" 1675(a)(1)).="" dated:="" april="" 8,="" 1998.="" robert="" s.="" larussa,="" assistant="" secretary="" for="" import="" administration.="" [fr="" doc.="" 98-10168="" filed="" 4-15-98;="" 8:45="" am]="" billing="" code="" 3510-ds-p="">