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GSP Claims May Resume; CBP Sets Forth Refund Processes

Friday, April 20, 2018
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection has announced that as of April 22 it will again accept claims for duty-free treatment under the Generalized System of Preferences for goods entered or withdrawn from warehouse for consumption.

In addition, CBP will automatically liquidate or reliquidate formal and informal entries of GSP-eligible goods that were entered on or after Jan. 1 through April 21 and filed electronically via the Automated Broker Interface using special program indicator code “A” as a prefix to the listed tariff number. CBP states that such entry filings will be treated as a conforming request for a liquidation or reliquidation and that no further action by the filer is required to initiate a retroactive GSP duty refund. To avoid confusion, importers should not submit post-importation GSP claims on tariff items filed with the SPI “A” at entry summary. CBP expects to begin processing automatic refunds for these entries shortly after April 22.

However, CBP will not automatically process GSP duty refunds for formal covered entries that were not filed electronically via ABI, nor for formal and informal covered entries that were filed electronically via ABI with payment of estimated duties but without inclusion of the SPI code “A.” In both situations, requests for liquidation or reliquidation must be made no later than Sept. 19. Requests for liquidation or reliquidation of goods imported via the mail are also due by Sept. 19.

CBP notes that it will continue conducting verifications to ensure that GSP benefits are available to eligible entries only.

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