CBP drawback offices began accepting amendments to existing 1313(j) waiver of prior notice (WPN) privileges April 5, as long as the claimant submits documentation to support the applicable drawback program related to the amendment, CBP said in a notice (here). CBP approves WPN privileges for either 1313(j)(1) (direct identification unused drawback) or (j)(2) (substitution unused drawback). It said the existing approval will be updated to include the additional 1313 (j) type and will apply to drawback claims that meet the statutory timeframes.
Drawback
A duty drawback is a refund by CBP of the duties, taxes, or fees paid on imported goods, which were imposed upon importation as prescribed in 19 U.S.C. 1313(d). More broadly, a drawback also includes the refund or remission of other excise taxes pursuant to other provisions of law.
International Trade Today is providing readers with some of the top stories for March 25-29 in case they were missed.
Customs reauthorization legislation, introduced March 22 in the Senate, aims to streamline CBP’s drawback process through electronic claim filing and the establishment of objective eligibility requirements. The Trade Facilitation and Trade Enforcement Reauthorization Act of 2013, sponsored by Senate Finance Committee leaders Max Baucus, D-Mont., and Orrin Hatch, R-Utah, is very similar to CBP reauthorization legislation previously introduced in both the House and Senate (see 13032610).
CBP issued the following releases on commercial trade and related issues:
A new CBP reauthorization bill is expected to materialize in the coming months, say industry stakeholders, who are pushing for some changes to the CBP bills introduced last year but say they support those bills overall. The House Ways and Means and Senate Finance Committees are accepting comments on the two bills introduced in December: HR-6642 and HR-6656, which, other than language on antidumping and countervailing, are nearly identical. Observers pointed to new non-resident importer requirements and the severity of penalties allowed for providing inaccurate importer security filing data as parts of the bills they would like changed.
CBP should consider a U.S. seller an exporter if the sale is an export, regardless of who arranges the export transportation, said Rep. Michael Grimm, R-N.Y., in comments to the CBP Advisory Committee on Commercial Operations (COAC) export subcommittee. CBP has previously cited that definition in its administrative rulings, said Grimm.
CBP posted an updated version of its notice announcing that the next customs broker license exam will be on Wednesday, April 3. The notice provides details about the materials being tested.
The customs broker’s license examination scheduled for April 2013 will be on Wednesday, April 3, said CBP in a notice. The date was rescheduled from the previously announced April 1 date, but CBP didn't say why. The exam typically consists of 80 multiple-choice questions, with a score of 75 percent required to pass. Exam topics usually include: Entry, Classification, Country of Origin, Trade Agreements, Antidumping/Countervailing Duty, Value, Broker Responsibilities, FP&F, Protests, Marking, Prohibited and Restricted Merchandise, Drawback, Intellectual Property Rights, and other subjects pertinent to a broker's duties.
A Nan Ya Plastics chemical that saw a large swing in price from import to export can be considered interchangeable for drawback purchases, said CBP's Entry Process and Duty Refunds Branch in a Dec. 21 decision recently made public. Specifically, CBP found the chemicals met the criteria for being interchangeable under the drawback statute, 19 U.S.C. Section 1313(j)(2).
The customs broker’s license examination scheduled for April 2013 will be on Monday, April 1, said CBP in a notice. The exam typically consists of 80 multiple-choice questions, with a score of 75 percent required to pass. Exam topics usually include: Entry, Classification, Country of Origin, Trade Agreements, Antidumping/Countervailing Duty, Value, Broker Responsibilities, FP&F, Protests, Marking, Prohibited and Restricted Merchandise, Drawback, Intellectual Property Rights, and other subjects pertinent to a broker's duties.