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CBP Issues Instructions for Duty Refunds After GSP Renewal

Thursday, October 27, 2011
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection issued a memo to its field offices Oct. 24 concerning the renewal of the Generalized System of Preferences, which was recently extended through July 31, 2013. Because this renewal is retroactive to Jan. 1, when the previous authorization for GSP expired, all duties paid on GSP-eligible merchandise entered or withdrawn from warehouse for consumption during the period from Jan. 1 through Nov. 4, 2011, may be refunded.

Accordingly, filers will be entitled to file GSP-eligible entry summaries utilizing the special program indicator “A” without the payment of duty for shipments entered or withdrawn from warehouse for consumption effective Nov. 5. CBP will begin processing refunds immediately for entries filed via the Automated Broker Interface with the SPI “A” for duties deposited on GSP-eligible goods during the Jan. 1 through Nov. 4 period. For Automated Commercial Environment entry summaries where no SPI was transmitted, retroactive GSP claims must be made via post-summary correction where applicable; i.e., if the entry meets the time requirements for PSC filing.

GSP refunds for all other entry summaries (e.g., warehouse withdrawals, change liquidations, reliquidations and suspended entry summaries) will be processed in accordance with normal liquidation or reliquidation procedures. A liquidation or re-liquidation may be made with respect to an entry only if a request is filed with CBP no later than 180 days after the date of the enactment of the GSP renewal (Oct. 21).

Requests for refunds must be made in writing and must contain sufficient information to enable CBP to locate the entry. To expedite the refund, CBP recommends that the request indicate the entry number, line number and requested refund amount. Claims may be made via post-entry amendment or protest as long as they meet the applicable time requirements. Any amounts owed by the U.S. pursuant to the liquidation or reliquidation of an entry will be paid without interest.

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