CBP Just Starting GSP Duty Refund Process Due to Data Glitch
U.S. Customs and Border Protection has issued an update on their Generalized System of Preferences refund process, stating that the agency has begun the refund process for duties paid during the period from January 1, 2011 through November 4, 2011. According to sources, this refund process had been delayed for about a month due to problems with the data.
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Automatic Retroactive GSP Refund Claims if ABI and SPI "A" Used
CBP states that it is processing refunds for entries filed via the Automated Broker Interface (ABI) with the Special Program Indicator (SPI) "A", for duties deposited on GSP-eligible goods during the period from January 1, 2011 through November 4, 2011.1. CBP sources state that these refunds will be automatic. Sources add that CBP's one-month delay in beginning the refund process was due to a data problem (refunds were expected to begin in early November), which has recently been resolved.
CBP also notes that for entries filed with the SPI indicator that have reached their liquidation date, CBP will reliquidate them with the retroactive GSP benefits.
Retroactive Refund Claims for Non-ABI Entries, Entries Filed w/o SPI "A" Due April 18
Claims for retroactive GSP benefits on non-ABI entries or entries filed without the SPI "A" must be filed by April 18, 2012 (180 days from the October 21, 2011 date of enactment), and should be filed at the port where the goods were entered.
Refunds Should be Monitored
CBP recommends that importers monitor refunds to ensure their receipt of applicable duties.
No Protest Period After April 18
CBP adds that claims for retroactive GSP refunds do not have a separate 180-day protest period in addition to the 180 days specified in Public Law (P.L.) 112-40, which ends on April 18.
1CBP actually reinstated GSP a day early, on November 4, so this date might pragmatically be Nov 3. See ITT's Online Archives 11110320 for summary stating that CBP was "bumping up" the start date for GSP duty-free entries to Nov 4.
2CBP has issued CSMS #11-000310 (here) to correct the date in CSMS #11-000309 to April 18 (from what the 11-000309 message had listed as May 4).
(See ITT's Online Archives 11102103 for summary stating H.R. 2832 was enacted (signed) into law as P.L. 112-40 on Oct 21. See ITT's Online Archives 11101818 for summary of the law's renewal and retroactivity provisions for the GSP program, including the refund steps CBP was expected to follow at that time.
See ITT's Online Archives 11102617 for summary of CBP Memo on filing GSP entries and the refund request process.)
(CSMS #11-00309)