Expiration of the Generalized System of Preferences (GSP), Andean Trade Preference and Act
(ATPA) and the Andean Trade Promotion and Drug Eradication Act (ATPDEA)
Barring Congressional action, the Generalized System of Preferences (GSP), special program indicator (SPI) “A” and “A+,” the Andean Trade Preference Act (ATPA), SPI “J,” and the associated Andean Trade Promotion and Drug Eradication Act (ATPDEA), SPI “J+,” are due to expire for goods entered or withdrawn from warehouse after midnight, July 31, 2013.
Special Procedures for GSP-Eligible Goods:
Importers should pay the normal trade relations (column 1) duty rate but continue to flag GSP-eligible importations with the applicable SPI (“A” or “A+” until further notice. If the program is renewed with a retroactive clause, use of the SPI will allow CBP to process automatic duty refunds. No corresponding procedure is available for the ATPA or ATPDEA programs.
Clarification for African Growth and Opportunity Act (AGOA) Eligible Goods:
Goods eligible for preference under African Growth and Opportunity Act (AGOA) may continue to receive preference on tariff items displaying SPI “A,” “A+” or “D” in the “Special” column of the Harmonized Tariff Schedule of the United States (HTSUS).
To receive AGOA preference on a good with SPI “D” in the “Special” column of the HTSUS, the importer will continue to file the entry summary with SPI “D” and without duty.
To receive AGOA preference on a tariff item with the SPI “A” or “A+” in the “Special” column of the HTSUS (and thus no “D”), the importer will file the entry summary with the SPI “A” but without duty.
Impact on the Merchandise Processing Fee (MPF):
The expiration of GSP has no impact on the payment/non-payment of the merchandise processing fee (MPF).
Questions concerning this guidance should be directed to the Trade Agreements Branch at FTA@dhs.gov.