CBP Issues Guidance on AD Certificates of Reimbursement (Only CBP Form 29 to be Issued for Missing Certificate, Etc.)
U.S. Customs and Border Protection (CBP) has issued a document entitled Guidance for Certificates of Reimbursement, which states that Department of Commerce regulations require that the importer file, prior to liquidation and the assessment of antidumping (AD) duties, a certificate advising whether the importer has entered into an agreement or otherwise has received reimbursement of AD duties.
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Deadline for filing AD reimbursement certificate has changed over the years. According to CBP, the regulations governing the deadline for filing the AD reimbursement certificate has changed over the years since the Department of Commerce began administering the AD laws. The CBP field officer should apply the regulation that was in effect at the time of entry, as follows:
Entries on/after April 27, 1989. The importer must file the reimbursement certificate prior to liquidation.
(Liquidation occurs on the date that the bulletin notice of liquidation is posted in the Customhouse. Under the current regulations, the importer of record has until the bulletin is posted to provide CBP with the statement of reimbursement.)
Entries from February 5, 1980 to April 26, 1989. The importer was required to file the reimbursement certificate within 30 days after the earlier of 1) publication of the order or any administrative review thereof or 2) importation of the merchandise in a district in which not previously imported.
Entries prior to February 5, 1980. The importer was required to file the reimbursement certificate before CBP proceeded with the appraisement of the merchandise.
Failure to provide AD reimbursement certificate results in double AD duties. CBP states that importers are notified in Federal Register notices that importers are responsible for filing a certificate of reimbursement of AD duties prior to liquidation of the entries relevant to the review period. This notice also states that failure to comply could result in the Department of Commerce's presumption that reimbursement of AD duties occurred and the subsequent assessment of double AD duties.
As a result, if the Department of Commerce instructs that reimbursement applies, and the importer fails to provide a statement of reimbursement prior to liquidation, CBP should presume reimbursement and double the duties.
CBP to now only issue CBP 29 Notice of Action (No rejects, CBP 28). CBP states that field offices should no longer reject an entry summary or issue a CBP Form 28 requesting a reimbursement certificate.
If the reimbursement certificate is still lacking at time of liquidation, the Department of Commerce has authorized CBP to assess double AD duties.
In this situation, CBP would issue a CBP Form 29, Notice of Action taken, informing the importer of the doubling of the AD duties. If the importer acknowledges reimbursement, an amount equal to the reimbursement, but not more than twice the AD duties, should be assessed.
According to CBP sources, if the CBP Form 29 is issued on the same day as CBP begins the liquidation process, importers have approximately 15 days to provide the certificate, as CBP posts notice of liquidation in the Customhouse on approximately this 15th day.
Importers that have gone out of business prior to liquidation. CBP states that once CBP establishes the appropriate deadline for providing the reimbursement certificate, CBP must determine whether to not the importer missed the relevant deadline prior to going out of business. If the importer is still in business after the deadline passed, the importer should have filed the reimbursement certificate.
Officer of Importer of Record must sign AD reimbursement certificate (not broker). A competent officer of the importer of record must sign the AD reimbursement certificate. The Department of Commerce does not interpret this as allowing a customhouse broker to sign the reimbursement certificate.
Original, fax or photocopy acceptable. Also, the Department of Commerce has indicated that an original, facsimile or photocopied reimbursement certificate(s) is acceptable. Thus CBP may not require an original signature on AD reimbursement certificates.
Two types of AD reimbursement certificates: Individual or Blanket. CBP states that it recognizes two types of AD reimbursement certificates - individual certificates and blanket certificates, and provides the required certification text for the individual certificate and an example of a blanket reimbursement certificate (CBP notes that the blanket is not a CBP form so importers can utilize other formats provided they contain the information required by the Department of Commerce). CBP states that the time period for which a blanket certificate is applicable is the longer of either 12 months or the administrative review period.
Protests regarding timeliness to be denied. CBP states that any protest of an entry made on or after April 27, 1989, in which the protestant argues that an AD reimbursement certificate filed after the bulletin notice of liquidation was posted complies with the time period set in 19 CFR 351.402 should be denied.
CBP' position for entries on and after that date, is that in order for a reimbursement certificate to be considered timely filed, it must be filed before liquidation of the entry, i.e. before the date that the bulletin notice of liquidation is posted in the Customhouse.
In contrast, a protest in which the protestant disputes the assessment under 19 CFR 351.402, that does not involve the timeliness of filing the reimbursement certificate, should be sent to the Department of Commerce for review and recommendation as to the disposition.
Countervailing duty cases. CBP states that the Department of Commerce's position is that, unless stated otherwise, CBP should not require a reimbursement certificate for countervailing (CV) duties.
CBP Guidance for Certificate of Reimbursement (dated 11/18/05, 5 pp), available at http://www.cbp.gov/linkhandler/cgov/import/add_cvd/program_guidelines/guidance_for_cert.ctt/guidance_for_cert.doc.