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3如最终反补贴税高于现金保证金或保函担保的金额，则差额部分不得收取。
3if the definitive countervailing duty is higher than the amount guaranteed by the cash deposit or bond the difference shall not be collected.
经逐级审批，主管关长同意，企业交纳关税、增值税、等值保证金或保函后办理出区手续。
Allowed after approved step by step, agreed by director of Customs, Duty, VAT and Deposit paid by enterprises.
临时措施可采取征收临时反补贴税的形式，以金额等于临时计算的补贴金额的现金保证金或保函担保。
Provisional measures may take the form of provisional countervailing duties guaranteed by cash deposits or bonds equal to the amount of the provisionally calculated amount of subsidization.
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