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CBP Reviewing Information Collections on Unlading, Recordkeeping, Returned Goods, Yachts

Wednesday, November 04, 2015
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection is requesting comments on the proposed extension without change of the following information collections.

CBP Form 3171, Application-Permit-Special License Unlading-Lading-Overtime Services – This form is used by commercial carriers and importers as a request for permission to unlade imported merchandise, baggage or passengers. It is also used to request overtime services from CBP officers in connection with lading or unlading of merchandise or the entry or clearance of a vessel, including the boarding of a vessel for preliminary supplies, ship's stores, sea stores or equipment not to be reladen. Comments are due by Jan. 4, 2016.

Recordkeeping Requirements – The Customs Modernization Act expanded the list of parties subject to CBP recordkeeping requirements, distinguished between records that pertain to the entry of merchandise and financial records needed to substantiate the correctness of information contained in entry documentation, and identified a list of records that must be maintained and produced upon request by CBP. The information and records are used by CBP to verify the accuracy of the claims made on the entry documents regarding the tariff status of imported merchandise, admissibility, classification/nomenclature, value and rate of duty applicable to the entered goods. CBP proposes to change the name of this information collection from Customs Modernization Act Recordkeeping Requirements to CBP Recordkeeping Requirements. Comments are due by Dec. 4.

CBP Form 3311, Declaration for Free Entry of Returned American Products – This form is used by importers and their agents when duty-free entry is claimed for a shipment of returned American products under the Harmonized Tariff Schedule of the United States. This form serves as a declaration that the goods are American made and that they have not been advanced in value or improved in condition while abroad, that the goods were not previously entered under a temporary importation under bond provision, and that drawback was never claimed and/or paid. Comments are due by Jan. 4, 2016.

Deferral of Duty on Large Yachts Imported for Sale – This collection of information is required to ensure compliance with 19 USC 1484b, which provides that an otherwise dutiable yacht that exceeds 79 feet in length, is used primarily for recreation or pleasure, and had been previously sold by a manufacturer or dealer to a retail customer may be imported without the payment of duty if the yacht is imported with the intention to offer for sale at a boat show in the United States. The statute provides for the deferral of payment of duty until the yacht is sold but specifies that the duty deferral period may not exceed six months. This collection of information is provided for by 19 CFR 4.94a, which requires the submission of information to CBP such as the name and address of the owner of the yacht, the dates of cruising in the waters of the United States, information about the yacht, and the ports of arrival and departure. Comments are due by Jan. 4, 2016.

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