U.S. importer guidance, implementation of Uyghur Forced Labor Prevention Act rebuttable presumption
Operational guidance complements the Uyghur Forced Labor Prevention Act strategy guidance
Implementation of Uyghur Forced Labor Prevention Act rebuttable presumption
U.S. Customs and Border Protection (CBP) released importer guidance to prepare for the implementation of the Uyghur Forced Labor Prevention Act rebuttable presumption that goes into effect on June 21, 2022.
As noted in the CBP release—CSMS #52167923 (June 13, 2022)—the importer guidance is intended to provide operational guidance to trade stakeholders and complements the Uyghur Forced Labor Prevention Act strategy guidance. Importers must comply with the importer guidance within Uyghur Forced Labor Prevention Act strategy.
Background
The Uyghur Forced Labor Prevention Act was signed into law by President Biden on December 23, 2021.
It establishes a rebuttable presumption that the importation of any goods, wares, articles, and merchandise mined, produced, or manufactured wholly or in part in China’s Xinjiang Uyghur Autonomous Region, or produced by certain entities on the Forced Labor Enforcement Task Force (FLETF) Entity List, is prohibited by Section 307 of the Tariff Act of 1930 and that such goods, wares, articles, and merchandise are not entitled to entry to the United States.
The presumption applies unless the Commissioner of U.S. Customs and Border Protection (CBP) determines that the importer of record has fully complied with the FLETF-issued importer guidance, responded to all inquiries, and determines by clear and convincing evidence, that the goods, wares, articles, or merchandise were not produced using forced labor.
For more information, contact a professional with KPMG’s Trade & Customs services:
Doug Zuvich |
John L. McLoughlin |
Andy Siciliano |
Steve Brotherton |
Luis (Lou) Abad |
Irina Vaysfeld |
Amie Ahanchian |
Christopher Young |
Gisele Belotto |
George Zaharatos |
Andy Doornaert |
Jessica Libby Principal E: jlibby@kpmg.com |
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.