CBP Releases Guidance, FAQs on GSP Refunds

CBP outlined the agency's plans for refunding duties on entries eligible for Generalized System of Preferences treatment collected during the program's lapse. The agency answered some Frequently Asked Questions (here) and provided detailed information on the refund process (here). While some information on the GSP refund processing was previously released (see 1507200020), the agency hadn't released official guidance on the GSP renewal. The GSP reauthorization allows for retroactive benefits to be applied to eligible goods entered after July 31, 2013 through July 28.

CBP plans to begin automated processing of GSP refunds on entries that included a GSP indicator "shortly after the effective date," which is July 29, it said. Automated Broker Interface (ABI) entry summaries filed with "payment of estimated duties using the Special Program Indicator (SPI) for GSP (with the letter 'A,' 'A+,' or 'A*') as a prefix to the tariff number" require "no further action by the filer," said CBP. Filings with those indicators "will be treated as confirming requests for refunds," it said. "Duty-free treatment of GSP-eligible imports (for goods entered or withdrawn from warehouse) will resume" on July 29 as well, said CBP.

Refund requests for non-ABI filers will require a written request to the port director at the port of entry, said CBP. Such request must be submitted by Dec. 28, "regardless if they previously designated a refund on the Customs Form 7501" with the indicators. The written requests should include a statement requesting a refund, entry numbers and line items for which refunds are requested and the amount requested to be refunded by line item and in total, CBP said. "The claim may be made via post-entry amendment, as long as its filed by Dec. 28," it said.

Refund requests related to entry summaries in ACE that lacked GSP indicators must be made through Post Summary Corrections, "as long as the entry meets the 180-days filing requirement" and the PSC 270-days filing requirement, said CBP. For ACE entry summaries outside of the PSC 270-days filing period, the refund request "must be made in writing and must contain sufficient information to enable CBP to locate the entry," it said. "GSP refunds for all other entry summaries (e.g., warehouse withdrawals, change liquidations, re-liquidations, and suspended entry summaries) will be processed in accordance with normal liquidation or re-liquidation procedures," it said.