(1) General rule If the Commission, in its final determination under section
1671d (b) of this title, finds material injury or threat of material injury which, but for the suspension of liquidation under section
1671b (d)(2) of this title, would have led to a finding of material injury, then entries of the merchandise subject to the countervailing duty order, the liquidation of which has been suspended under section
1671b (d)(2) of this title, shall be subject to the imposition of countervailing duties under section
1671 (a) of this title.
(2) Special rule If the Commission, in its final determination under section
1671d (b) of this title, finds threat of material injury, other than threat of material injury described in paragraph (1), or material retardation of the establishment of an industry in the United States, then merchandise subject to a countervailing duty order which is entered, or withdrawn from warehouse, for consumption on or after the date of publication of notice of an affirmative determination of the Commission under section
1671d (b) of this title shall be subject to the imposition of countervailing duties under section
1671 (a) of this title, and the administering authority shall release any bond or other security, and refund any cash deposit made, to secure the payment of countervailing duties with respect to entries of the merchandise entered, or withdrawn from warehouse, for consumption before that date.