CBP Issues Memo on Filing GSP Entries Starting Nov 5, Refund Requests
U.S. Customs and Border Protection has issued a memorandum on the renewal of the Generalized System of Preferences program on November 5, 2011 and the procedures for duty refunds for entries filed during the period in which GSP lapsed (January 1, 2011 through November 4, 2011).
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(On October 21, 2011, the President signed H.R. 2832, which will extend the GSP program from November 5, 2011 through July 31, 2013. H.R. 2832 also allows the refund of all duties paid on GSP-eligible merchandise that was entered or withdrawn from warehouse for consumption during the January 1, 2011 through November 4, 2011 period when GSP was in lapsed status. See ITT’s Online Archives 11102103 for summary of signing of H.R. 2832.)
Filers Can Begin to File SPI “A” Entries Without Duties Beginning Nov 5
Filers are entitled to file GSP-eligible entry summaries, utilizing the Special Program Indicator (SPI) “A,” without the payment of duty for shipments entered or withdrawn from warehouse for consumption on or after November 5, 2011.
CBP to Begin Processing Refunds for Entries During Lapsed Period with SPI “A”
CBP will begin processing refunds immediately for entries filed via ABI with the SPI “A,” for duties deposited on GSP-eligible goods during the period from January 1, 2011 through November 4, 2011. CBP advises importers to contact the appropriate port of entry for inquiries about the status of their refunds.
Refund Requests for ACE Summaries with No SPI "A" Must be via PSC, if Applicable
For ACE entry summaries where no SPI "A" was transmitted, retroactive GSP claims must be made via post-summary correction, where applicable, i.e., if the entry meets the time requirements for PSC filing. (CBP has previously stated that PSCs can only be submitted within 270 days of the date that CBP accepted the entry. As the GSP program expired on December 31, 2010, some entries made in early 2011 may be outside the PSC time window.)
Requests for GSP Refunds for All Other Entry Summaries with No SPI "A"
GSP refund requests for all other entry summaries (e.g., warehouse withdrawals, change liquidations, re-liquidations, and suspended entry summaries) where no SPI "A" was transmitted will be processed in accordance with normal liquidation or re-liquidation procedures.
Claims may be made via post-entry amendment (PEA) or protest, as long as they meet the applicable time requirements. Any amounts owed by the U.S. pursuant to the liquidation or reliquidation of an entry will be paid without interest.
180 Day Window for Refund Requests (by April 18, 2012)
A liquidation or re-liquidation may be made with respect to an entry only if a request is filed with CBP no later than 180 days after the October 21, 2011 enactment of the law containing the GSP renewal provision (i.e., approximately April 18, 2012). Requests for refunds must be made in writing and must contain sufficient information to enable CBP to locate the entry. To expedite the refund, CBP recommends that the request indicate the entry number, line number, and requested refund amount
(See ITT’s Online Archives 11101816 for summary of CBP’s confirmation of the GSP refund request process.)
CSMS #11-000266 containing the same information is available here.