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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 Updates Policies on 'First Filed,' 'Mixed Use' Claims in Interim Guidance on TFTEA Drawback
March 27, 2018 |Customs

CBP on March 26 released a new version of its interim guidance on drawback claims filed under new Trade Facilitation and Trade Enforcement Act (TFTEA) procedures. Changes in this third version include a new policy that entry summary documents for imports affected by CBP’s “mixed claims” policy do not need to be included in the required document image system (DIS) upload, as was required by the original policy guidance, but may be required for verification. The latest version also clarifies that claims will not be rejected if they do not comply with the “first filed” rule, but that claims that do not comply may be liquidated with no refund, “depending on how the rule is implemented in the final regulations.” Claim amounts may require modifications if there is a violation of the first filed rule, and the modification may be reversed when the claim is perfected, if the final regulations do not implement the first filed rule, CBP said in the updated interim guidance.

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Importers and Customs Brokers File Court Challenge of New TFTEA Drawback Requirements
March 27, 2018 |Top News

Several drawback filers and importers on March 23 filed a court challenge of CBP’s new policies on drawback procedures under the Trade Facilitation and Trade Enforcement Act. They say CBP violated the Administrative Procedure Act when it changed drawback requirements via a guidance document issued in February without allowing for notice and comment on what amount to regulatory changes.

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CBP Lengthens Deadline for DIS Submissions on Mixed Use Drawback Claims
March 1, 2018 |Customs

CBP will now allow 30 days for drawback filers to submit supporting documentation for “mixed use” claims for Trade Facilitation and Trade Enforcement Act drawback on entries previously claimed for “core” drawback, it said in a CSMS message. “Revised language updates the interim policy document” issued by CBP in early February on TFTEA drawback (see 1802120020) “to allow filers to submit [Document Image System (DIS)] uploads for mixed-use claims within 30-days from the time the filer receives the mixed-use informational message in ACE,” CBP said.

Topics:Drawback