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What is a countervailing duty?

What is a countervailing duty? Here are some definitions.

Noun
  1. A duty levied on an imported article to offset the unfair price advantage it holds due to a subsidy paid to producers or exporters by the government of the exporting country if such imports cause or threaten injury to a domestic industry.
  2. A duty or surtax levied on an imported article to offset an excise or inland revenue tax placed upon articles of the same class manufactured domestically.
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