US Customs and Border Protection (CBP) recently issued a memo to its field offices about the renewal of the Generalized System of Preferences (GSP). This GSP renewal extends through July 31, 2013 and is retroactive to January 1st, 2011, when the previous authorization for GSP expired. Therefore, all duties paid on GSP-eligible merchandise entered or withdrawn from warehouse for consumption during that period may be refunded.
Accordingly, filers will be entitled to file GSP-eligible entry summaries utilizing the special program indicator “A” without the payment of duty for shipments entered or withdrawn from warehouse for consumption effective November 5th, 2011. CBP will begin processing refunds immediately for entries filed via the Automated Broker Interface (ABI) with the Special Program Indicator (SPI) “A” for duties deposited on GSP-eligible goods during the January 1st – November 4th, 2011 period. For Automated Commercial Environment (ACE) entry summaries where no SPI was transmitted, retroactive GSP claims must be made via Post Summary Correction (PSC) where applicable, for example, if the entry meets the time requirements for PSC filing.
GSP refunds for all other entry summaries, such as warehouse withdrawals, change liquidations, re-liquidations and suspended entry summaries will be processed in accordance with normal liquidation or re-liquidation procedures. A liquidation or re-liquidation may be made with respect to an entry only if a request is filed with CBP no later than 180 days after the October 21st enactment date of the GSP renewal.
Requests for refunds must be made in writing and must contain sufficient information to enable CBP to locate the entry. To expedite the refund, CBP recommends that the request include the entry number, line number, and requested refund amount. Claims may be made via post-entry amendment or protest as long as they meet the applicable time requirements. Any amounts owed by the US pursuant to the liquidation or re-liquidation of an entry will be paid without interest.
Any questions regarding this guidance, with respect to the GSP program, should be directed to Katrina Chang, Chief of Trade Agreements Branch, or Christina Alvez in the Trade Agreements Branch at FTA@dhs.gov. But, any entry summary and refund processing questions should be directed to Laurie Dempsey, Chief of Entry Summary and Drawback Branch at (202) 863-6509.