U.S. Customs and Border Protection has set Aug. 14 as the deadline to resubmit administrative protests for post-liquidation claims for preferential duty treatment under certain free trade agreements and preference programs that were previously rejected as non-protestable.
In an Aug. 11, 2014, guidance letter to the ports CBP stated that post-liquidation protests under 19 USC 1514 could not be used to make an initial claim under the Generalized System of Preferences, the African Growth and Opportunity Act, or the FTAs with Singapore, Australia, Israel, and Jordan (i.e., those not subject to the special rules in 19 USC 1520(d)). Following an August 2016 Court of International Trade decision rejecting its rationale for this change CBP revised this guidance to once again allow such protests to be filed and to permit the resubmission of such protests previously rejected as non-protestable.
With respect to resubmissions, CBP now states that entry reliquidation may be requested through a new protest or through a letter, which should include the following.
- statement that this is a resubmission of a previous preference claim rejected as non-protestable
- copy of the original protest showing it was rejected as non-protestable
- certification of origin (or data elements) for the tariff-shift model FTAs subject to section 514 (Australia and Singapore)
- affidavit in lieu of certification of origin for the FTAs with Bahrain, Israel, Jordan, and Morocco
- affidavit in lieu of certification of origin for AGOA, Caribbean Basin Economic Recovery Act, Caribbean Basin Trade Partnership Act, Civil Aircraft Agreement, GSP, Insular Possessions, Uruguay Round Concession on Intermediate Chemicals for Dyes, Agreement on Trade in Pharmaceutical Products, etc.
Resubmissions may be submitted electronically through the ACE protest module or on paper to the CBP port of entry.
Unliquidated entries under these agreements and programs may be processed in accordance with current post-entry amendment and post-summary correction procedures.
A 1520(d) post-importation claim remains the only appropriate mechanism to seek preference when not claimed at the time of importation under NAFTA, CAFTA-DR, and the FTAs with Chile, Colombia, Korea, Oman, Panama, and Peru, which by law have post-importation provisions.
For more information please contact Larry Ordet at (305) 894-1003.