CBP Memo on Scope/Effective Dates for Various Provisions in the Miscellaneous Trade Bill
U.S. Customs and Border Protection (CBP) posted to its Web site a memorandum and attachment on the Miscellaneous Trade and Technical Corrections Act of 2004 (Public Law (P.L.) 108-429), which was signed into law on December 3, 2004.
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The memorandum was previously summarized in International Trade Today, and emphasizes the December 18, 2004 effective date of certain Customs provisions (e.g. the 1514 protest and 1520(c) provisions). (See ITT's Online Archives or 12/21/04 news, 04122105, for BP summary of CBP's memorandum.)
Below are highlights (in table format) of CBP's attachment which provides an overview of the scope and effective dates of P.L. 108-429, as amplified by BP's series of ITT summaries on P.L. 108-429. (See ITT's Online Archives, or 12/23/04 news, 04122325, for BP summary of final Part XVI in ITT's series, with links to Parts I - XV.)
(Note that EWWC = entered, or withdrawn from warehouse, for consumption)
Footnotes
0 applies to any drawback entry filed on and after December 3, 2004, and any drawback entry filed before such date of enactment if the liquidation if the entry is not final on December 3, 2004.
1 applies to any drawback claim filed on and after December 3, 2004; and any drawback entry filed before that date if the liquidation if the entry is not final on December 3, 2004.
2 applies to any entry for merchandise for consumption or entry or claim for drawback filed on or after December 3, 2004; and any entry or claim for drawback filed before such date of enactment if the liquidation of the entry or claim for drawback is not final on such date of enactment.
3 upon proper request filed with CBP before the 90th day after December 3, 2004 (i.e., March 3, 2005), any entry, or withdrawal from warehouse for consumption, of any good (a) that was made on or after October 1, 2004 and before the date of enactment and (b) with respect to which there would have been no duty if the amendment made by this subsection applied to such entry or withdrawal, shall be liquidated or reliquidated as if such amendment applied to each entry or withdrawal. (See ITT's Online Archives or 12/22/04 news, 04122210, for BP summary of CBP's instructions for such requests.)
4 liquidation or reliquidation may be made with respect to an entry only if a request therefore is filed with CBP within 90 days after December 3, 2004 (i.e., March 3, 2005) such request contains sufficient information to enable CBP to locate the entry or reconstruct the entry if it cannot be located. . (See ITT's Online Archives or 12/22/04 news, 04122210, for BP summary of CBP's instructions for such requests.)
5upon proper request filed with CBP before the 90th day after December 3, 2004, any entry or withdrawal from warehouse for consumption, of any good (a) that was made on/after January 1, 2004, and before the date of enactment; and (b) with respect to which there would have been no duty or a lower rate of duty if the amendment applied to such entry or withdrawal,shall be liquidated or reliquidated as if such amendment applied to such entry or withdrawal.
6liquidation or reliquidation may be made with respect to an entry only if a request is filed with CBP within 180 days after December 3, 2004 and such request contains sufficient information to enable CBP to locate the entry or reconstruct the entry if it cannot be located.
7 For example, certain entries of posters - reliquidation may be made with respect to an entry only if a request if filed with CBP within 90 days after December 3, 2004.
8 For example, certain entries of 13-inch televisions and certain tomato sauce preparation - reliquidation may be made with respect to an entry only if a request if filed with CBP within 90 days after December 3, 2004, and the request contains sufficient information for CBP to locate the entry or reconstruct the entry if it cannot be located, etc.
10 CBP notes that anything in P.L. 108-429 for which an effective date is not given, is effective on the date of enactment, i.e., December 3, 2004.
P.L. 108-429 available at http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=108_cong_bills&docid=f:h1047enr.txt.pdf.
CBP memorandum on P.L. 108-429 (dated 12/15/04) available at