Obtaining Refunds of Duty on Past GSP Eligible Entries

July 24, 2015

The Trade Preferences Extension Act of 2015 signed into law on June 29, 2015, renewed the Generalized System of Preferences (GSP) with retroactive treatment back to July 31, 2013. CBP issued instructions to the field for procedures to obtain refunds. (http://www.cbp.gov/trade/priority-issues/trade-agreements/special-trade-legislation/generalized-system-preferences/gsp-refund-process)

ABI Filers that Used the GSP Indicator

When GSP expired on July 31, 2013 ABI filers generally filed their GSP entries with the “A”, “A*” or “A+” SPI indicator and deposited the duties. The indicator enables CBP to reliquidate the entries and issue refunds after GSP legislative renewal without required further action by the filer. 

Filers that Didn’t Use the SPI Indicator

For importers who did not identify entries with the SPI for GSP, refund claims must be filed for each entry at the port of entry no later than December 28, 2015, the 180th day after enactment. CBP recommends that the following information be included in each letter:

1. A statement requesting a refund, as provided by section 201 of Title II of the Trade Preferences Extension Act of 2015;
2. An enumeration of the entry numbers and line items for which refunds are requested; and
3. The amount requested to be refunded for each line item and the total amount owed (not including interest) for all entry summaries.

Importer/Broker Verification of Refunds on Entries by November 1, 2015

We recommend that importers have their brokers create a schedule of all GSP entries and the duties deposited. 

If refunds are not received by November 1, 2015, follow-up letters should be filed with the port of entry.

If refunds are not received by December 1, 2015, we recommend that protest claims be filed with the port of entry.

Mail and Baggage Entries

Separate instructions have been issued for mail entries, baggage declaration and non-ABI informal entries.

If you have any questions regarding the procedures, contact or George Tuttle Sr. at 415-288-0425 (george.tuttle.sr@tuttlelaw.com).

George R. Tuttle is an attorney 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 © 2015 by Tuttle Law Offices. 

All rights reserved.  Information has been obtained from sources believed to be reliable.  However, because of the possibility of human or mechanical error by our offices or by others, we do not guarantee the accuracy, adequacy, or completeness of any information and are not responsible for any errors, omissions, or for the results obtained from the use of such information.