Deadline for Filing Retroactive GSP Duty Refund Requests

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Deadline for Filing Retroactive GSP Duty Refund Requests

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30-Aug-18

Deadline for Filing Retroactive GSP Duty Refund Requests

Please see following from CBP Deadline for Filing Retroactive GSP Duty Refund CBP has published a directive (CSMS 18-000505) reminding the Trade that requests for retroactive refunds of duties paid on GSP eligible goods during the GSP lapse period (January 1, 2018-April 21, 2018) must be filed by September 19, 2018.

The CSMS provides as follows:

Phase I - CBP has completed the auto refund processing of importations entered during the lapse with special program indicator (SPI) "A." Refund checks should be forthcoming.

Phase II - CBP will begin processing shortly the manual refunds of importations entered during the lapse with the SPI "A" that may be subject to additional review (i.e., AD/CVD, 232 remedy, reconciliation, etc.)

Phase II - Importers wishing to claim GSP preference on importations entered during the lapse period without the SPI "A" must input a Post Summary Correction (PSC) or protest (CBP will accept a protest, although not a true 19 USC ยง 1514) to the corresponding Port team or Center of Excellence and Expertise team requesting the GSP refund no later than September 19, 2018.

GSP Duty Refund PSC or Protest - GSP refund requests may be submitted as either a PSC if the entry summary is not liquidated, or a protest if the entry summary has liquidated, in accordance with 19 CFR 174. CBP reserves the right to reject the duty refund request if the importer does not provide sufficient line-level data. Please contact Priscilla Royster at priscillar@jsconnor.com