CBP Details How to Notify Ports if 2011 SPI "A" GSP Refund Not Received
U.S. Customs and Border Protection officials recently stated that importers who did not receive a Generalized System of Preferences SPI "A" refund by March 30, 2012 should notify the port in writing by April 18, 2012. CBP has now issued its written instructions explaining this problem, and how such notifications should occur.
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(The GSP program lapsed for non-AGOA countries on December 31, 2010, and was later retroactively renewed through July 31, 2013, allowing for a refund of all duties paid on GSP-eligible merchandise that was entered or withdrawn from warehouse for consumption during the period from January 1, 2011 through November 5, 2011. CBP began processing GSP duty refunds in early December 2011 for those that used the SPI "A" to automatically request a duty refund for entries made during the period that GSP had lapsed. However, some of these SPI "A" automatic refund requests "fell through the cracks" and were not paid out. See ITT's Online Archives 12030831 for earlier summary.)
Importers of SPI "A" Entries Who Have Not Received Refunds by March 30 Should Notify Ports
CBP has completed the automated GSP refund process, and ports of entry are currently working on the written requests for refunds, as well as those entry summaries which failed the automated refund process. CBP states it has made every effort to identify the universe of entries for which the Special Program Indicator (SPI) “A” was transmitted. However, importers should review their records to identify those entries for which a refund is due and has not been received. Importers who have not received their anticipated refund(s) by March 30, 2012, should notify the port of entry in writing.
The notification should include the entry number(s) and line number(s) eligible for GSP, as well as the expected duty refund amount. A post-entry amendment or protest is not required.
Importers of Entries Without SPI "A" Should also Request Refunds in Writing
For entry summaries on which the SPI A was not transmitted, the importer must request the refund in writing. The request must contain sufficient information to enable CBP to locate the entry, or to reconstruct the entry if it cannot be located. A post-entry amendment or protest is not required.
CBP Must Receive Refund Requests by April 18, No Add'l Protest Period After Liq
Refund requests must be received by CBP no later than April 18, 2012. CBP notes that there is no additional protest period following the date of liquidation.
For questions regarding the status of a refund, contact the port of entry where the request was filed. Port contact information is available here. For questions regarding CBP's message, contact Laurie Dempsey at laurie.dempsey@dhs.gov.
See ITT’s Online Archives 11102617 for summary of CBP memo on filing GSP entries starting November 5, 2011 and making refund requests.
See ITT’s Online Archives 11122232 for summary stating that all of the GSP SPI automatic refunds were issued in mid-January except for those flagged for a downstream adjustment.)
(CSMS #12-000088, dated 03/16/12)