How To Get Your GSP Import Duty Refund

 In GSP, import, shippers

Whose GSP is Automated and Whose is Not

Get_Your_GSP_RefundWe recently blogged about President Obama signing a bill that retroactively extended the Generalized System of Preferences (GSP) so importers can get their qualifying duties reimbursed.

For shippers who filed via Automated Broker Interface (ABI) with the Special Program Indicator (SPI) “A,” “A+,” or “A*” refunds will be processed automatically.

The U.S. Customs and Border Protection FAQ – GSP Reauthorization page shares the following for those who

CBP plans to automatically refund duties paid for GSP eligible goods that were submitted via ABI (i.e., ACE, ACS) with the appropriate SPI (entries with the SPI “A”, “A+,” or “A*” as a prefix to the tariff number) during the lapse period of August 1, 2013 through July 28, 2015. Therefore, a request for refund should not be made at the port of entry for any entries previously submitted with the GSP indicator.

Any amounts owed by the United States pursuant to Public Law 114-27 to the liquidation or re-liquidation of any entry of an article will be paid, without interest.

Automated reimbursement for those forward thinking shippers who properly marked their eligible shipments during the GSP lapse is great news.

For those of you who did not mark your shipments through ABI, you can still get reimbursed too. Yours just won’t be automatic.

If you did not submit through the ABI and include the “A”, “A+,” or “A*” codes on your GSP eligible shipments, you will have to request GSP duty refunds by letter.

Here’s how the U.S. Customs and Border Protection (CBP) explains it:

The GSP renewal legislation provides for a 180-days period after the enactment of the Trade Preferences Extension Act of 2015 for importers to request a GSP duty refund – that is, until December 28, 2015.

Unliquidated Entries
ACE filers that did not include SPI Code “A,” “A+,” or “A*” on their entry summary must timely submit a duty refund request to CBP via PSC.  Requests made outside this 270 day PSC time limit must be in writing that provides sufficient information (i.e., the entry number, line number, and requested refund) to enable CBP to locate the entry.

All other filers (including ACS) that did not include SPI Code “A,” “A+,” or “A*” on their entry must timely submit a duty refund request to CBP in writing that provides sufficient information to enable CBP to locate the entry. CBP recommends submitting such filing by PEA.

For unliquidated entries, refund requests must be received by CBP the earlier of the entry’s filing time limit or December 28, 2015.

Liquidated entries
ABI and non-ABI filers that did not include SPI Code “A,” “A+,” or “A*” on their entry must timely submit a request to CBP in writing. The request must contain sufficient information to enable CBP to locate the entry or to reconstruct the entry if it cannot be located.

For liquidated entries, refund requests must be received by CBP by December 28, 2015.

GSP refunds for all other entry summaries (e.g., warehouse withdrawals, change liquidations, re-liquidations, and suspended entry summaries) will be processed in accordance with normal liquidation or re-liquidation procedures.

Any amounts owed by the United States pursuant to Public Law 114-27 to the liquidation or re-liquidation of any entry of an article will be paid, without interest.

Specific Directions for Submitting GSP Duty Refund Requests

So you don’t have to do all the searching through pages on the CBP website, below is the information you need to know for what to include in your formal written request for a GSP duty refund and where to send it. This is from the CBP’s GSP Refund Process page.

Don’t forget that these written requests must be received by the CBP by December 28, 2015.

If an ABI entry summary was filed with payment of estimated duties without the use of the SPI “A,” “A+,” or “A*” as a prefix to the tariff number, a refund of duties deposited must be requested in writing as described below for non-ABI entry summaries.

Non-ABI filers must request a refund in writing from the Port Director at the port of entry by December 28, 2015, regardless if they previously designated a refund on the Customs Form 7501 by using the SPI “A,” “A+,” or “A*” code. The request may cover either single entry summaries or all entry summaries filed by an individual filer at a single port. To expedite refunds, CBP recommends the following information be included in each letter:

  1. A statement requesting a refund, as provided by section 201 of Title II of the Trade Preferences Extension Act of 2015;
  2. An enumeration of the entry numbers and line items for which refunds are requested; and
  3. The amount requested to be refunded for each line item and the total amount owed (not including interest) for all entry summaries.

C. Mail Entries
The addressees on mail entries must request a refund of GSP duties (not including interest) and return it, along with a copy of the CF 3419A, to the appropriate International Mail Branch (address listed on bottom right hand corner of CF 3419A). It is essential that a copy of the CF 3419A be included, as this will be the only means of identifying whether GSP products have been entered and estimated duties and fees have been paid.

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