This client advisory reviews the "Continued Dumping and Subsidy Offset Act of 2000" nestled in Title X of an agricultural appropriations bill (H.R. 4461). Approved by the U.S. Senate on October 18, 2000, this groundbreaking legislation which requires Customs to distribute, on a pro rata basis, the antidumping duties it assesses each year, including interest, to those companies that participated in the original antidumping or countervailing duty investigation (provided those companies remain in operation).