SUBJECT: Phase 3: GSP Retroactive Refund Processing
On July 28, 2015, CBP
published the Federal Register 80 FR 44986 announcing the renewal of the Generalized System of Preferences (GSP), effective July 29, 2015 through December 31, 2017. That FR addressed the application of retroactive duty refunds of all duties paid (not including interest) on GSP-eligible merchandise entered or withdrawn from warehouse for consumption during the lapse period from August 1, 2013 through July 28, 2015.
The duty refund process is divided into three phases, described below:
Phase 1: The automated processing of entry summaries with SPI “A” which were submitted to CBP during the lapse period. Phase I processing was completed on September 28, 2015, with Headquarters successfully processing 98 percent of such entry summaries.
Phase 2: The manual processing of the remaining 2 percent of entry summaries with SPI “A” that could not be scripted. This 2 percent was assigned to the Ports for further investigation, duty refund determination, and duty refund processing. The Phase 2 target completion date was November 6, 2015. Most Ports have completed Phase 2 processing. However some Ports have requested extensions.
Phase 3: The processing of importer-initiated refund requests submitted to the Ports.
The Ports that have completed Phase 2 (manual refund processing) have begun Phase 3 processing of importer and broker initiated requests.
GSP Duty Refund Request
An importer may submit written duty refund requests for entry summaries submitted during the GSP lapse period on which the special program indicator “A” was not transmitted. Refund requests may be submitted as letters, Post Entry Amendments (PEA), Post Summary Corrections (PSC), Protests1, or using other written medium.
1Note: Please be advised that this is not a “true Protest” but in this instance is an acceptable vehicle to claim a GSP refund.
The GSP refund request should include the entry summary line-level details, specifically:
- The entry number
- The line number
- The HTS number
- The estimated total refund
- The Point of Contact Phone Number and Email Address
CBP reserves the right to reject the duty refund request if sufficient line-level data (where applicable) is not provided.
Per Public Law 114-27, any GSP refund request received by CBP after December 28, 2015 will be denied. The sole exception is a re-submission of a previously submitted request.
Questions regarding the GSP program should be directed to Maggie Gray, Acting Chief, Trade Agreements Branch, at FTA@dhs.gov or at (202) 863-6621. Refund processing questions should be directed to Randy Mitchell, Acting Director, Commercial Operations and Entry Division at (202) 863-6532.