PUBLIC LAW 103-465—DEC. 8, 1994 108 STAT. 4859 "(iii) POSTING BOND OR SECURITY.—The administering authority shall, at the time a review under this subparagraph is initiated, direct the Customs Service to allow, at the option of the importer, the posting, until the completion of the review, of a bond or security in lieu of a cash deposit for each entry of the subject merchandise. "(iv) TIME LIMITS. — The administering authority shall make a preUminary determination in a review conducted under this subparagraph within 180 days after the date on which the review is initiated, and a final determination within 90 days after the date the preUminary determination is issued, except that if the administering authority concludes that the case is extraordinarily complicated, it may extend the 180- day period to 300 days and may extend the 90-day period to 150 days. (C) RESULTS OF DETERMINATIONS. — The determination under this paragraph shall be the basis for the assessment of countervailing or antidumping duties on entries of merchandise covered by the determination and for deposits of estimated duties. "(3) TIME LIMITS. — " (A) PRELIMINARY AND FINAL DETERMINATIONS. — The administering authority shall make a preUminary determination under subparagraph (A), (B), or (C) of paragraph (1) within 245 days after the last day of the month in which occurs the anniversary of the date of publication of the order, finding, or suspension agreement for which the review under paragraph (1) is requested, and a final determination under psiragraph (1) within 120 days after the date on which the preliininary determination is pub- Ushed. If it is not practicable to complete the review within the foregoing time, the administering authority may extend that 245-day period to 365 days and may extend that 120-day period to 180 days. The administering authority may extend the time for making a final determination without extending the time for making a preUminary determination, if such final determination is made not later than 300 days after the date on which the preUminary determination is published. "(B) LIQUIDATION OF ENTRIES.—If the administering authority orders any Uquidation of entries pursuant to a review under paragraph (1), such Uquidation shall be made promptly and, to the greatest extent practicable, within 90 days after the instructions to Customs are issued. In any case in which liquidation has not occurred within that 90-day period, the Secretary of the Treasury shall, upon the request of the affected party, provide an explanation thereof. "(C) EFFECT OF PENDING REVIEW UNDER SECTION 516A.— In a case in which a final determination under paragraph (1) is under review under section 516A and a Uquidation of entries covered by the determination is enjoined under section 516A(c)(2) or suspended under section 516A(g)(5)(C), the administering authority shall, within 10 days after the final disposition of the review under section
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