The U.S. Court of International Trade today granted summary judgment for the government in a case concerning a challenge to a U.S. Customs and Border Protection (CBP) denial of the importer’s claim for drawback of harbor maintenance tax, merchandise processing fees, and environmental taxes that were paid on the import of petroleum products into the United States. The trade court found that because the drawback claims did not include a calculation of the taxes and fees sought within the three-year limitations period, the drawback claims were time-barred.
The case is: Flint Hills Resources, LP v. United States, Slip Op. 18-10 (CIT September 6, 2018). Read the trade court’s opinion [PDF 616 KB]
In this case, the trade court found that the importer’s drawback claim for taxes and fees were foreclosed under the rules provided in Federal Circuit cases of Aectra and Shell. The trade court further explained in detail that:
The trade court concluded that the importer’s drawback claims did not include a calculation of the taxes and fees sought within the three-year limitations period and thus were time-barred.
For more information on this topic or to learn more about KPMG’s Trade & Customs Services, contact:
John L. McLoughlin
Luis (Lou) Abad
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