CBP: “Phase 3” of GSP retroactive customs duty refund | KPMG | GLOBAL

CBP: “Phase 3” of GSP retroactive customs duty refund process

CBP: “Phase 3” of GSP retroactive customs duty refund

U.S. Customs and Border Protection (CBP) this week announced the launch of “phase 3” of the retroactive refund processing provisions, pursuant to the retroactive renewal of the Generalized System of Preference (GSP) earlier this year.


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GSP renewal

CBP in July 2015 announced the renewal of the Generalized System of Preferences (GSP), effective through 31 December 2017. This renewal reinstated the GSP retroactively.

With the renewal, CBP addressed the treatment of applications for retroactive customs duty refunds for all duties paid (not including interest) on GSP-eligible merchandise that was entered, or withdrawn from warehouse for consumption, during the “lapse period”—from 1 August 2013 through 28 July 2015.

Status of the three phases

Previously, CBP divided the customs duty refund process into three phases:

Phase 1 concerned the automated processing of entry summaries with SPI “A” that were submitted to CBP during the lapse period. Phase I processing was completed in late September 2015 for 98% of the applications.

Phase 2 concerned the manual processing of the remaining 2% of entry summaries with SPI “A” that could not be scripted. The target completion date was early November 2015, and most Phase 2 processing has been completed. 

Phase 3 concerned the processing of importer-initiated refund requests submitted to the ports.

CBP this week issued a release that describes the application and approval process pursuant to phase 3. CSMS #15-000892 


For more information, contact a professional with KPMG’s Trade & Customs practice:

Douglas Zuvich | +1 (312) 665-1022 | dzuvich@kpmg.com

Andrew Siciliano | +1 (631) 425-6057 | asiciliano@kpmg.com

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