(a) General rule

Interest shall be payable on overpayments and underpayments of amounts deposited on merchandise entered, or withdrawn from warehouse, for consumption on and after—

(1) the date of publication of a countervailing or antidumping duty order under this subtitle or section 1303 ¹ of this title, or

(2) the date of a finding under the Antidumping Act, 1921.

(b) Rate

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The rate of interest payable under subsection (a) for any period of time is the rate of interest established under section 6621 of title 26 for such period.