Barring congressional action, the Generalized System of Preferences will expire for goods entered or withdrawn from warehouses after midnight, Dec. 31. U.S. Customs and Border Protection has issued an administrative message specifying the following procedures for importers of GSP-eligible goods in the case of an expiration.
Filing. Importers are strongly encouraged to continue to flag otherwise GSP-eligible importations with the special program indicator “A” and pay normal trade relations (column 1) duty rates. CBP is developing programing to provide for the batch processing of refunds on all importations made with SPI “A” and duties paid if GSP is renewed with retroactivity.
IOR Information. Importers should ensure that all importer of record information in the Automated Commercial Environment is up-to-date and valid, including the importer’s mailing address and banking information, if the importer is a member of CBP’s ACH refund program.
Post-Importation Claims. CBP will continue to allow post-importation GSP claims made via post-summary correction and protest on importations made while GSP was still in effect but until further notice will not allow such claims on importations made after GSP expires.
AGOA. Preferences under the African Growth and Opportunity Act, which as of Jan. 1, 2017, are indicated by SPI “D” for eligible non-textile items, will remain in effect through Sept. 30, 2025, irrespective of any lapse in GSP.
MPF. The expiration of GSP will also have no effect on either the collection or waiver of the merchandise processing fee.
Time of Entry. CBP will be monitoring time of entry, which can be as early as the time the entry documents are filed if the goods are within the port limits and the entry documents have been requested.
Liquidation. Requests for the suspension of liquidation under 19 CFR 159.12 will be denied on importations of otherwise GSP-eligible goods imported during the lapse period.
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