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U.S. drawback claims, Sections 301 and 201 customs duties

U.S. drawback claims, Sections 301 and 201 duties

U.S. Customs and Border Protection (CBP) today issued a release stating that effective immediately:

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  • Drawback filers can submit claims related to Section 301 and/or Section 201 customs duties.
  • Filers will no longer receive error messages related to “unit of measure” (UOM) when transmitting drawback claims for Section 301 and/or Section 201 duties. [Previously, filers received a UOM mismatch error because the underlying import did not have a UOM associated to a Chapter 99 HTSUS. If the filer left the UOM blank, the filer received an additional error message because the UOM is a mandatory data element field.]

Read CSMS #19-000050 (February 8, 2019)

The CBP release sets forth requirements for filers of drawback claims related to Sections 301 and 201 customs duties. The CBP guidance states that any previously filed drawback claims subject to Section 301 and/or Section 201 duties that were accepted in ACE must be “perfected.” To “perfect” a claim, filers must contact their CBP Drawback Specialist and request the claim be returned to trade control. The filers are then required to list the appropriate tariff numbers on their claims and resubmit to CBP within five business days.

 

For more information on this topic or to learn more about KPMG’s Trade & Customs Services, contact:

Doug Zuvich
Partner and Global Practice Leader
T: 312-665-1022
E: dzuvich@kpmg.com

John L. McLoughlin
Principal and East Coast Leader
T: 267-256-2614
E: jlmcloughlin@kpmg.com

Andy Siciliano
Partner and National Practice Leader
T: 631-425-6057
E: asiciliano@kpmg.com

Luis (Lou) Abad
Principal, Washington National Tax
T: 212-954-3094
E: labad@kpmg.com

Irina Vaysfeld
Principal
T: 212-872-2973
E: ivaysfeld@kpmg.com

Amie Ahanchian
Managing Director
T: 202-533-3247
E: aahanchian@kpmg.com

Robert Waldrop
Principal
T: 212-954-8117
E: rwaldrop@kpmg.com

Gisele Belotto
Managing Director
T: 305-913-2779
E: gbelotto@kpmg.com

Christopher Young
Principal
T: 312-665-3229
E: christopheryoung@kpmg.com

Andy Doornaert
Managing Director
T: 313-230-3080
E: adoornaert@kpmg.com

George Zaharatos
Principal
T: 404-222-3292
E: gzaharatos@kpmg.com

Jessica Libby
Managing Director
T: 612-305-5533
E: jlibby@kpmg.com

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