H.R. 7373 — Trade Cheating Restitution Act of 2026

This section amends Section 605(c)(1) of the Trade Facilitation and Trade Enforcement Act of 2015 (19 U.S.C. 4401(c)(1)) to revise the period for interest on antidumping and countervailing duty amounts held by U.S. Customs and Border Protection on or after October 1, 2000 (from October 1, 2014). (As background, the Continued Dumping and Subsidy Offset Act of 2000, or CDSOA—repealed effective February 8, 2006—distributed such duties collected on imports to affected U.S. producers supporting antidumping or countervailing duty investigations or reviews; Section 605 authorized distribution of interest earned on remaining CDSOA-related funds to prior recipients.) The section further directs a one-time special distribution of all such interest realized for fiscal years ending before enactment of this Act. The Commissioner of U.S. Customs and Border Protection must (1) publish a Federal Register notice on timing; (2) distribute interest pro rata within each antidumping or countervailing duty order or finding to eligible prior CDSOA recipients who timely certify and meet CDSOA eligibility criteria; with distributions for interest realized on or after October 1, 2010, completed as soon as possible but no later than 210 days after enactment, and for interest from October 1, 2000, through September 30, 2010, completed no later than 210 days thereafter; and (3) fund these actions using the Department of the Treasury's “Refund of Moneys Erroneously Received and Covered” account.