On December 21, 2020, U.S. Customs and Border Protection (CBP) published a notice via its Cargo Systems Messaging Service (CSMS) providing guidance for the Generalized System of Preferences (GSP) trade program, which is set to expire on December 31, 2020.

According to the CSMS notice, “GSP eligible goods entered or withdrawn from warehouse need to pay ‘General’ (column 1) duty rates effective January 1, 2021, 12:00 am.” The notice indicates that while the Special Program Indicators (SPI) of “A”, “A+”, and “A*” may continue to be claimed, column 1 duty rates will be applied.

Should GSP renew with a retroactive refund clause, CBP will automatically refund applicable duties paid to all entries transmitted with one of the GSP SPIs.

The notice also indicates that CBP will not allow post-importation GSP claims (made either by post summary correction or via protest) on imports made “subsequent to expiration [of GSP]”.

The CSMS notice can be found here:
https://content.govdelivery.com/bulletins/gd/USDHSCBP-2b25e93?wgt_ref=USDHSCBP_WIDGET_2?utm_source=google&utm_medium=google&utm_term=(not%20provided)&utm_content=undefined&utm_campaign=(not%20set)&gclid=undefined&dclid=undefined&GAID=1228813703.1603573270