CBP Publishes Notice on GSP Refund Procedures

Filers of entries eligible for the Generalized System of Preferences may resume filing without payment of estimated duties beginning on the April 22 effective date of recent GSP renewal legislation (see 1803230028), CBP said in a notice in the Federal Register mirroring its earlier guidance on the topic (see 1804040031). CBP will on that date begin automatically processing refunds for GSP entries filed during the lapse period of Jan. 1, 2018, through April 21, 2018, that included Special Program Indicator (SPI) “A,” it said. “CBP will not automatically process GSP duty refunds for formal covered entries that were not filed electronically via ABI, nor for formal and informal covered entries that were filed electronically via ABI with payment of estimated duties, but without inclusion of the SPI Code ‘A’ as a prefix to the listed tariff number. In both situations, requests for liquidation or reliquidation of covered entries must be made no later than September 19, 2018,” the agency said. “To avoid confusion, importers should not submit post-importation GSP claims on tariff items filed with the SPI ‘A’ at entry summary,” it said.