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U.S. company’s GSP duty-free claim and protest denied, not timely filed

U.S. company’s GSP duty-free claim and protest denied

The U.S. Court of Appeals for the Federal Circuit today affirmed the judgment of the U.S. trade court that it lacked jurisdiction to consider a company’s claim that the U.S. Customs and Border Protection (CBP) had improperly denied its protest concerning duty-free treatment for its entries of organic chemicals from India under the Generalized System of Preferences (GSP) during a period when the GSP regime had lapsed.

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The case is: Industrial Chemicals, Inc. v. United States, No. 2019-1176 (Fed. Cir. November 8, 2019). Read the Federal Circuit decision [PDF 110 KB]

Summary

The company made 65 entries of organic chemicals from India between August 2013 and October 2014, during a period that the GSP had lapsed. The entries were liquidated between June 2014 and September 2015.

The company asserted that if the GSP had been in force, its entries would have been GSP-eligible. The company, however, did not, however, submit its request for retroactive GSP treatment until February 2016—more than a month after the deadline of December 28, 2015.

CBP denied the GSP request because it was received after December 28, 2015, and later denied a protest because it was not filed within 180 days after the date of liquidation. The company filed a complaint with the U.S. Court of International Trade alleging CBP had improperly denied its protest. The trade court dismissed the complaint for lack of subject matter jurisdiction.

The Federal Circuit today affirmed.

 

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

Doug Zuvich
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E: dzuvich@kpmg.com

John L. McLoughlin
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Andy Siciliano
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E: asiciliano@kpmg.com

Steve Brotherton
Principal and Global Export and Sanctions Leader
T: 415-963-7861
E: sbrotherton@kpmg.com

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

Irina Vaysfeld
Principal
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Amie Ahanchian
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E: aahanchian@kpmg.com

Robert Waldrop
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E: rwaldrop@kpmg.com

Gisele Belotto
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E: gbelotto@kpmg.com

Christopher Young
Principal
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E: christopheryoung@kpmg.com

Andy Doornaert
Managing Director
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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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