More than three hundred exclusions from the Section 301 tariffs on imports from China have been retroactively reinstated. Importers of covered goods (click here for full list) can seek refunds of Section 301 tariffs paid on those goods, regardless of whether they requested the original exclusion, but are strongly advised to engage ST&R for assistance in doing so.
All 549 remaining exclusions from the China tariffs had previously expired, most by Dec. 31, 2020, and the rest (for goods related to the COVID-19 pandemic) in 2021. The Office of the U.S. Trade Representative has now reinstated 352 of these exclusions, effective with respect to goods that are (1) entered or withdrawn from warehouse for consumption on or after 12:01 a.m. EDT on Oct. 12, 2021, that are not liquidated or (2) liquidated but within the protest period described in 19 USC 1514. These exclusions will remain in effect through Dec. 31, 2022.
The reinstated exclusions are available for any product that meets the description in the exclusion. If your product is covered by an exclusion, you may be able to obtain a refund of Section 301 tariffs paid on those goods depending on their date of entry.
If your entries have not liquidated, you must file a post-summary correction at least 30 days prior to liquidation to seek a refund. If your entries have liquidated, refunds may only be recovered by filing a protest, which can be done up to 180 days from the date of liquidation.
However, importers should be aware that U.S. Customs and Border Protection will be closely scrutinizing these PSCs and protests. Engaging ST&R’s experienced professionals to prepare or review these filings can help avoid delays and expedite refunds.
If your product is not on the reinstated exclusion list, we invite you to join ST&R’s advocacy efforts to press for the renewal of all previously approved exclusions and the creation of a process allowing for new exclusion requests.
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