The Harmonized Tariff Schedule of the United States, Chapter 98, Special Classification
Provisions, Subchapter VIII, Importations of the United States Government, Subheading 9808.00.30, allows duty free treatment for articles for military departments when the materials are certified to the Commissioner of Customs. Currently there is a 100 percent review requirement for these entries, as the duty-free certificate must be reviewed against the entry summary.
Effective July 15, 2013, CBP will reduce the review requirement from 100 percent to a percentage that reflects effective risk management. Receipt of a duty free certificate (if one is received when there was no initial docs required message) should be returned with a note stating that the documentation should be maintained and provided upon request by CBP. CBP will no longer have a paper entry against which to match the certificate. For those validation activities opened prior to the date of this memorandum, review of the DCMA duty free certificate against the entry summary should continue as well as the appropriate completion of the VA and the liquidation of the entry summary. This change has no impact on the processing of the P99 entries and is strictly in reference to the 9808 merchandise heading to a military contractor.
Questions regarding this issue should be addressed to Ms. Virginia McPherson, Chief, Trade Processes at email@example.com.