CBP Provides GSP Refund Update, Some Ports Have Started Processing of Importer-Initiated Requests
Some CBP ports are now processing importer-requested refunds for Generalized System of Preferences treatment collected during the program's lapse, said CBP in a CSMS message (here). The handling of the GSP refund requests from importers started at individual ports that completed the first two phases of retroactive duty refunds of duties on GSP-eligible merchandise. Other than resubmissions of claims, CBP will deny any refund requests submitted after Dec. 28, it said.
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The first phase involved the automated processing of GSP claims that included an special indicator during the lapse, while the second phase is for manual processing of the remaining two percent of entry summaries with special indicators that "could not be scripted" (see 1507210023). The manual processing was "assigned to the Ports for further investigation, duty refund determination, and duty refund processing," said CBP. "Most Ports have completed Phase 2 processing," though "some Ports have requested extensions," said CBP.
Importers and brokers may "submit written duty refund requests for entry summaries submitted during the GSP lapse period on which the special program indicator" wasn't transmitted, said CBP. "Refund requests may be submitted as letters, Post Entry Amendments (PEA), Post Summary Corrections (PSC), Protests, or using other written medium." CBP also notes that while "not a 'true Protest'" it "is an acceptable vehicle to claim a GSP refund."