# § 1677g. Interest on certain overpayments and underpayments
**(a)** **General rule** Interest shall be payable on overpayments and underpayments of amounts deposited on merchandise entered, or withdrawn from warehouse, for consumption on and after—
**1** the date of publication of a countervailing or antidumping duty order under this subtitle or section 1303 [^1] of this title, or
See References in Text note below.
**(2)** the date of a finding under the Antidumping Act, 1921.
**(b)** **Rate** section 6621 of title 26
The rate of interest payable under subsection (a) for any period of time is the rate of interest established under for such period.
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**Source Credit**: (June 17, 1930, ch. 497, title VII, § 778, as added Pub. L. 96–39, title I, § 101, July 26, 1979, 93 Stat. 188; amended Pub. L. 98–573, title VI, § 621, Oct. 30, 1984, 98 Stat. 3039; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
## Editorial Notes
### References in Text
, referred to in subsec. (a)(1), is defined in to mean section 1330 as in effect on the day before .
The Antidumping Act, 1921, referred to in subsec. (a)(2), is , , which was classified generally to sections 160 to 171 of this title, and was repealed by , , .
### Amendments
1986—Subsec. (b). substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
1984—Subsec. (a). amended subsec. (a) generally, substituting provisions making interest payable on and after the date of publication of a countervailing or antidumping duty order under this subtitle or or the date of a finding under the Antidumping Act, 1921 for provisions making interest payable on and after the date on which notice of an affirmative determination by the Commission under section 1671d(b) or 1673d(b) of this title with respect to such merchandise was published.
Subsec. (b). amended subsec. (b) generally, substituting provisions that the rate of interest payable under subsec. (a) for any period of time is the rate of interest established under for such period for provision that the rate at which such interest was payable would be 8 percent per annum or, if higher, the rate in effect under on the date on which the rate or amount of the duty was finally determined.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1984 Amendment
Amendment by applicable with respect to merchandise that is unliquidated on or after , see , set out as a note under .