Importers and non-resident importers are required to file a non-reimbursement certificate stating that they are not being reimbursed for any anti-dumping or countervailing duties that have been paid to CBP. If an importer fails to provide a statement of reimbursement prior to liquidation, CBP will presume reimbursement and double the duties. Blanket certificates for either a 12-month period or the length of the administrative review period are acceptable. These forms MUST be signed by an officer of the company and should be filed prior to liquidation.