Written Requests For Refunds Under GSP Must Be Received
April 18, 2012 is the deadline for submitting written claims for duty refunds under the retroactive application of Generalized System of Preferences (GSP) for entries made from January 1 through November 5, 2011.
The legal requirement under this retroactive law is that a request must be filed at the port of entry identifying the entry number and date on which the refund should be made. Although CBP has issued instructions to the effect that entries for the January 1 through November 5, 2011 period that were filed via Automated Broker Interface (ABI) with the Special Program Indicator (SPI) “A” would be re-liquidated with refunds, in many instances, such refunds have not been issued.
The filing of an entry with an SPI “A” designation is a convenience accorded by CBP and does not meet the legal requirements for claiming retroactive GSP refunds. Only a refund claim timely filed by April 18, 2012 satisfies the legal requirements. Thus, if a SPI “A” was designated by the importer on the entry but no GSP refund was issued, the importer would be precluded from obtaining a refund if it did not file a request claim with the port by April 18, 2012.
ABI Filers Who Filed with the Special Program Indicator “A”
In a recent message (CMSM 12-000088), CBP announced that it has completed the automated refund process for entries made January 1 through November 5, 2011 using the SPI “A,” and it is now working the written requests for refunds, as well as those entry summaries which failed the automated refund process. Importers who made entries using the “A” SPI should carefully review their entries and make sure that all anticipated refunds have been received.
CBP has recommended that if no refunds have been received by March 30, 2012 on which the SPI “A” was used, importers should notify the port in writing and provide the entry number, line numbers eligible for GSP and the expected duty refund. The written request for refund must be received (not post-marked) by CBP no later than April 18, 2012.
Entries Filed Without an SPI “A” Indicator
If the entries were non-ABI entries or the entries (even if ABI entries) were filed without the SPI “A,” the importer must file a request in writing with the port of entry identifying the entry number and date to enable CBP to locate or reconstruct the entry. A post-entry amendment or protest is not required. We would recommend, however, that the written request include a copy of the entry and commercial invoice, and identify the line item that is being claimed for a GSP refund. Again, all such refund requests must be received by CBP no later than April 18, 2012. There is no additional protest period following the date of liquidation.
Identification of Eligible Entries
Importers can obtain information regarding their entries entered with GSP claims from one of the following sources:
If you have any questions about this newsletter, please contact: Steve Spraitzar at (415) 288-0427 or via email at email@example.com, or George R. Tuttle at (415) 288-0425 or via email at firstname.lastname@example.org.
Stephen Spraitzar and George Tuttle are attorneys with the Law Offices of George R. Tuttle in San Francisco.
The information in this article is general in nature, and is not intended to constitute legal advice or to create an attorney-client relationship with respect to any event or occurrence, and may not be considered as such.
Copyright © 2012 by Tuttle Law Offices.
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