19 CFR § 351.513 - Worker-related subsidies.

---
identifier: "/us/cfr/t19/s351.513"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 351.513 - Worker-related subsidies."
title_number: 19
title_name: "Customs Duties"
section_number: "351.513"
section_name: "Worker-related subsidies."
chapter_name: "INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE"
part_number: "351"
part_name: "ANTIDUMPING AND COUNTERVAILING DUTIES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
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"
---


# 351.513 Worker-related subsidies.

(a) *Benefit.* In the case of a program that provides assistance to workers, a benefit exists to the extent that the assistance relieves a firm of an obligation that it normally would incur.

(b) *Time of receipt of benefit.* In the case of assistance provided to workers, the Secretary normally will consider the benefit as having been received by the firm on the date on which the payment is made that relieves the firm of the relevant obligation.

(c) *Allocation of benefit to a particular time period.* Normally, the Secretary will allocate (expense) the benefit from assistance provided to workers to the year in which the benefit is considered to have been received under paragraph (b) of this section.