Generalized System of Preferences (GSP) Due to Expire on December 31, 2017:
Congressional action, the Generalized System of Preferences (GSP) special program indicator (SPI) “A,” “A+,” and “A*” will expire for goods entered or withdrawn from warehouses after midnight, December 31, 2017.
Special Procedures for GSP-Eligible Goods:
In the event of a lapse and until further notice, importers are strongly encouraged to continue to flag otherwise GSP-eligible importations with the SPI “A” pay Normal Trade Relations (column 1) duty rates. Importers may not file SPI “A” without duties.
In the event that GSP is renewed with retroactivity, CBP is developing programing to provide for the batch processing of refunds on all importations made with SPI “A” and duties paid.
Up-to-Date Importer of Record (IOR) Information:
Ensure all importer of record information in ACE is up-to-date and valid, including the importer’s mailing address and banking information, if importer is a member of CBP’s ACH refund program. Accurate records will ensure any potential refunds may be processed expeditiously.
Post-Importation GSP Claims Made via PSC and Protest
Subsequent to the expiration of GSP, CBP will continue to allow post-importation GSP claims made via post summary correction (PSC) and protest (19 USC 1514, 19 CFR 174) on importations made while GSP was still in effect. Until further notice, CBP will not allow post-importation GSP claims on importations made subsequent to the expiration of GSP.
African Growth and Opportunity Act (AGOA):
The expiration of GSP has no effect on goods entered under the African Growth and Opportunity Act (AGOA). Effective January 1, 2017, the Harmonized Tariff Schedule of the United States (HTSUS) was modified with the addition of the SPI “D” in the “Special” column of all non-textile, AGOA-eligible tariff items. AGOA preference remains in effect through September 30, 2025, irrespective of any lapse in GSP.
Merchandise Processing Fee (MPF):
The expiration of GSP has no effect on either the collection or waiver of the Merchandise Processing Fee (MPF). Goods of least-developed beneficiary developing countries (LDBDCs) listed in HTSUS General Note 4(b)(i) maintain their MPF exemption per 19 CFR 24.23(c)(1)(iv).
Time of Entry:
CBP will be monitoring time of entry. Per 19 CFR 141.68(a)(2) & (3), time of entry can be as early as the time that the entry documents are filed, provided the merchandise is within the port limits and the entry documents have been requested. For additional information on the significance of time of entry and how to calculate it, please see page 11 of the Informed Compliance Publication, “What Every Member of the Trade Community Should Know About: Entry,” available at www.cbp.gov/sites/default/files/documents/icp073_3.pdf.
Extension of Liquidation:
Requests for the suspension of liquidation under 19 CFR 159.12 will be denied on importations of otherwise GSP-eligible goods imported during the lapse period.
Questions concerning this guidance should be directed to the CBP Trade Agreements Branch at FTA@dhs.gov.