19 CFR § 351.504 - Grants.

---
identifier: "/us/cfr/t19/s351.504"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 351.504 - Grants."
title_number: 19
title_name: "Customs Duties"
section_number: "351.504"
section_name: "Grants."
chapter_name: "INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE"
part_number: "351"
part_name: "ANTIDUMPING AND COUNTERVAILING DUTIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 19 U.S.C. 1202 note; 19 U.S.C. 1303 note; 19 U.S.C. 1671  and 19 U.S.C. 3538."
regulatory_source: "62 FR 27379, May 19, 1997, unless otherwise noted."
cfr_part: "351"
---


# 351.504 Grants.

(a) *Benefit.* In the case of a grant, a benefit exists in the amount of the grant.

(b) *Time of receipt of benefit.* In the case of a grant, the Secretary normally will consider a benefit as having been received on the date on which the firm received the grant.

(c) *Allocation of a grant to a particular time period.* The Secretary will allocate the benefit from a grant to a particular time period in accordance with § 351.524.