CBP's Guidance on EU Tariffs Address Time Frame for Entry Correction, Drawback
Recent entry filers that want to take advantage of new, retroactive tariff exemptions for some products from the EU (see 2509240038) should correct their entries "as soon as possible" and no later than 10 days of the cargo's "release from CBP custody and prior to estimated duties being deposited to avoid needing refunds," CBP said in a CSMS message on the EU tariff changes.
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For unliquidated entries where estimated duties have already been deposited, importers may file a post summary correction to request a refund, CBP said. "Upon PSC approval, the refund will be issued at liquidation. For liquidated entries, importers may request a refund by filing a protest within 180 days after liquidation in accordance with 19 U.S.C. 1514," CBP said.
The guidance also includes special instructions for filing entries of autos and auto parts that could be the subject of subsequent drawback claims. "If drawback may be claimed on the Column 1 duty paid for an automobile or automobile part that is a product of an EU member country, report the Column 1 duty amount on the Chapter 1 to 97 classification, and report the difference between 15 percent and the Column 1 tariff on heading 9903.94.51 or 9903.94.53," CBP said.