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Drawback

A duty drawback is a refund by CBP of the duties, taxes, or fees paid on imported goods, which were imposed upon importation. More broadly, a drawback also includes the refund or remission of other excise taxes pursuant to other provisions of law. CBP's duty drawback scheme under the Customs Act of 1962 allows exporters to receive a refund on customs duties they paid on imported products that are then used or incorporated into other products for export or remain unused until importation.

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CBP Clarifies Timing Requirements for Duty Deferrals
April 21, 2020 |Customs

CBP clarified its timing requirements for customs duty deferrals (see 2004200024) in April during an April 20 conference call with industry, the National Customs Brokers & Forwarders Association of America said in an emailed update. The April 20 filing deadline “is only relevant to the statements that are being processed for payments” on April 21, CBP said, according to the NCBFAA. “For April 30, you have until April 29, at 11:59 P.M., to effect changes on that statement.” Meanwhile, CBP also posted a list of frequently asked questions. Among other things, CBP said drawback claims against estimated duties that are being deferred shouldn't be filed. “CBP is advising that filers delaying duty payment during the 90 day postponement period due to financial hardships, should not file drawback claims until payments have been properly made on the import entry(s),” it said.

Topics:Drawback
CBP Should Establish Criteria for Forced Labor Prior Disclosures, Issue Guidance on Compliance, COAC Says
April 16, 2020 by Brian Feito|Top News

CBP should update its regulations on prior disclosures to clarify the requirements and benefits of prior disclosures of forced labor violations, the Commercial Customs Operation Advisory Committee said in recommendations adopted at the April 15 COAC meeting. Regulations on forced labor should also be amended, and guidance documents issued, to clarify what should be included in a forced labor allegation, as well as how CBP should inquire about potential violations and how importers should respond, the COAC said.

Topics:Drawback, Forced Labor
CBP Still Considering Appeal of Excise Tax Drawback Ruling
March 9, 2020 by Tim Warren|Top News

CBP and the Justice Department are still considering whether to file an appeal of a Court of International Trade ruling against CBP regulations to prevent excise tax drawback (see 2002270062), said Alexandra Khrebtukova, a lawyer at CBP. “That decision is not yet final” because the appeals period has not yet completed, she said. An appeal would need to be filed by April 20 and “the United States is evaluating whether to file its appeal,” she said. Khrebtukova, who spoke as part of a March 6 panel at the Georgetown University Law Center International Trade Update conference, said she was speaking on her own behalf and not for CBP or the government.

Topics:Customs duty, Court of International Trade, Drawback