On August 30, 2018, U.S. Customs and Border Protection (CBP) reminded the Trade of the September 19, 2018, deadline for filing retroactive Generalized System of Preferences (GSP) duty refund requests in Cargo Systems Messaging Service (CSMS) #18-000505.
When the Consolidated Appropriations Act reauthorized the GSP program on March 23, 2018, the new law provided for the retroactive refund of duty of GSP eligible goods entered between January 1, 2018, and April 21, 2018.
CBP has set up the refund process into three phases:
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Phase I – The auto refund processing of importations with the Special Program Indicator (SPI) “A”;
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Phase II –The manual refunds of importations entered during the lapse with the SPI “A” that may be subject to additional review;
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Phase III – Importers wishing to claim GSP preference on importations entered during the lapse period without the SPI “A” must input a Post Summary Correction (PSC) or protest to the corresponding Port team or Center of Excellence and Expertise team.
CBP will deny any request received after September 19, 2018, unless the request is a re-submission of a previously submitted and improperly denied request.
CSMS #18-000505 may be found here:
