CBP Won't Consider Protests Refiled After Aug. 14 for Post-Importation Tariff Preference Claims
CBP is providing additional guidance on resubmitting protests rejected under the agency’s previous policy against using protests to claim preferences under certain free trade agreements and programs, in a CSMS message (here). “In order to assist CBP in processing protests previously rejected as non-protestable,” importers with rejected protests are “required” to resubmit their protests within 180 days of the February policy memorandum that ended the policy (see 1702220038), “i.e. on or about Aug. 14,” the message said. The policy memo itself had only said importers are “requested” to resubmit within 180 days. "Protests are required to be filed by August 14, 2017," said a CBP spokeswoman. "Any protests filed after that date will not be considered," she said.
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If the original protest claiming preferential tariff treatment after importation was rejected as non-protestable, the importer may request reliquidation of the entry through a new protest or through a letter that includes the following:
- Statement that this is a resubmission of a previous preference claim that was rejected as non-protestable.
- Copy of the original protest showing that it was rejected as non-protestable.
- Certification of origin (or data elements) for the tariff-shift model FTAs that are subject to section 514: Australia FTA and Singapore FTA
- Affidavit in lieu of a certification of origin for the following Free Trade Agreements: Bahrain FTA, Israel FTA, Jordan FTA and Morocco FTA
- Affidavit in lieu of a certification of origin for the following Special Trade Legislation programs: African Growth Opportunity Act (AGOA), Caribbean Basin Economic Recovery Act (CBERA), Caribbean Basin Trade Partnership Act (CBTPA), Civil Aircraft Agreement, Generalized System of Preferences (GSP), Insular Possessions, Intermediate Chemicals for Dyes (Intermediate Chemicals), Agreement on Trade in Pharmaceutical Products, etc.
Importers may resubmit electronically through the ACE protest module in the ACE portal, or on paper at the CBP port of entry, CBP said. “Unliquidated entries under the aforementioned programs may be processed in accordance with current Post Entry Amendment (PEA) and Post Summary Correction (PSC) procedures,” CBP said.
CBP’s February policy memorandum ended a policy begun by CBP in August 2014 that told ports to no longer accept protests filed as first-time post-importation preference claims (see 14081320). By leaving PEAs and PSCs as the only options for post-importation claims, CBP effectively shortened the time frame for post-importation claims and increased the filing burden (see 14082209). The Court of International Trade in August 2016 ruled against the new policy (see 1608050038), and CBP subsequently granted the relevant importer’s protest claim for benefits under the Generalized System of Preferences (see 1610310041).
Protests may now again be filed to claim preferences under GSP, AGOA, CBERA, CBTPA, the Civil Aircraft Agreement, Insular Possessions, Intermediate Chemicals for Dyes, the Pharmaceutical Products Agreement, and FTAs with Australia, Bahrain, Israel, Jordan, Morocco and Singapore. Agreements covered by 19 USC 1520(d), including NAFTA, the Central America-Dominican Republic Free Trade Agreement, and FTAs with Chile, Colombia, South Korea, Oman, Panama and Peru are unaffected and still require claims be filed according to that statute.