[Federal Register Volume 83, Number 77 (Friday, April 20, 2018)]
[Notices]
[Pages 17561-17562]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-08411]
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DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
Renewal of the Generalized System of Preferences (GSP) and
Retroactive Application for Certain Liquidations and Reliquidations
Under the GSP
AGENCY: U.S. Customs and Border Protection, Department of Homeland
Security.
ACTION: General notice.
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SUMMARY: The Generalized System of Preferences (GSP) is a renewable
preferential trade program that allows the eligible products of
designated beneficiary developing countries to enter the United States
free of duty. The GSP program expired on December 31, 2017, but has
been renewed through December 31, 2020, effective April 22, 2018, with
retroactive effect between January 1, 2018, through April 21, 2018, by
a provision in the Consolidated Appropriations Act, 2018.
This document provides notice to importers that U.S. Customs and
Border Protection (CBP) will again accept claims for GSP duty-free
treatment for merchandise entered, or withdrawn from warehouse, for
consumption and that CBP will process refunds on duties paid, without
interest, on GSP-eligible merchandise that was entered during the
period that the GSP program was lapsed. Formal and informal entries
that were filed electronically via the Automated Broker Interface (ABI)
using Special Program Indicator (SPI) Code ``A'' as a prefix to the
tariff number will be automatically processed by CBP and no further
action by the filer is required to initiate the refund process. Non-ABI
filers, and ABI filers that did not include SPI Code ``A'' on the
entry, must timely submit a duty refund request to CBP. CBP will
continue conducting verifications to ensure that GSP benefits are
available to eligible entries only.
DATES: As of April 22, 2018, the filing of GSP-eligible entry summaries
may be resumed without the payment of estimated duties, and CBP will
initiate the automatic liquidation or reliquidation of formal and
informal entries of GSP-eligible merchandise that was entered on or
after January 1, 2018, through April 21, 2018, and filed via ABI with
SPI Code ``A'' notated on the entry. Requests for refunds of GSP duties
paid on eligible non-ABI entries, or eligible ABI entries filed without
SPI Code ``A,'' must be filed with CBP no later than September 19,
2018.
ADDRESSES: Instructions for submitting a request to CBP to liquidate or
reliquidate entries of GSP-eligible merchandise that was entered on or
after January 1, 2018, through April 21, 2018 but without the SPI Code
``A'' are located at http://www.cbp.gov/trade/priority-issues/trade-agreements/special-trade-legislation/generalized-system-preferences.
FOR FURTHER INFORMATION CONTACT: General questions concerning this
notice should be directed to Seth Mazze, Office of Trade, Trade
Agreements Branch, 202-863-6567 or at [email protected]. For operational
questions regarding: Formal/Informal Entries and Baggage Declarations:
Randy Mitchell, 202-863-6532; Mail Entries: Robert Woods, 202-344-1236;
Non-ABI Informal Entries: Contact the appropriate Center of Excellence
and Expertise. Questions from filers regarding ABI transmissions should
be directed to their assigned ABI client representative.
SUPPLEMENTARY INFORMATION:
Background
Section 501 of the Trade Act of 1974, as amended (19 U.S.C. 2461),
authorizes the President to establish a Generalized System of
Preferences (GSP) to provide duty-free treatment for eligible articles
imported directly from designated beneficiary countries for specific
time periods. Pursuant to 19 U.S.C. 2465, as amended by section 201(a)
of Pub. L. 114-27, 129 Stat. 371, duty-free treatment under the GSP
program expired on December 31, 2017.
On March 23, 2018, President Donald J. Trump signed the
Consolidated Appropriations Act, 2018 (Pub. Law 115-141, 132 Stat. 348)
(the Act). Section 501 of Title V of the Act pertains to the extension
of duty-free treatment and the retroactive application for certain
liquidations and reliquidations under the GSP. Section 501(b)(1)
provides that GSP duty-free treatment will be applied to eligible
articles from designated beneficiary countries that are entered, or
withdrawn from warehouse, for consumption on or after April 22, 2018
through December 31, 2020. Section 501(b)(2) provides that for entries
made on or after January 1, 2018 through April 21, 2018 (30th day after
the date of enactment of the Act), to which duty-free treatment would
have applied if GSP had been in effect during that time period
(``covered entries''), any duty paid with respect to such entry will be
refunded provided that a request for liquidation or reliquidation of
that entry, containing sufficient information to enable U.S. Customs
and Border Protection (CBP) to locate the entry or to reconstruct the
entry if it cannot be located, is filed with CBP no later than
September 19, 2018 (180 days after enactment of the Act). Section
501(b)(2)(C) provides that any amounts owed by the United States
pursuant to section 501(b)(2)(A) will be paid without interest.
Field locations will not issue GSP refunds except as instructed to
do so by CBP Headquarters. The processing of retroactive GSP duty
refunds will be administered by CBP according to the terms set forth
below.
[[Page 17562]]
Duty-Free Entry Summaries
As of April 22, 2018, filers may resume filing GSP-eligible entry
summaries without the payment of estimated duties.
GSP Duty Refunds
Formal/Informal Entries
CBP will automatically liquidate or reliquidate formal and informal
entries of GSP-eligible merchandise that were entered on or after
January 1, 2018 through April 21, 2018, and filed electronically via
the Automated Broker Interface (ABI) using Special Program Indicator
(SPI) Code ``A'' as a prefix to the listed tariff number. Such entry
filings will be treated as a conforming request for a liquidation or
reliquidation pursuant to section 501(b)(2)(A) of the Act, and no
further action by the filer is required to initiate a retroactive GSP
duty refund. To avoid confusion, importers should not submit post-
importation GSP claims on tariff items filed with the SPI ``A'' at
entry summary. CBP expects to begin processing automatic refunds for
these entries shortly after April 22, 2018.
CBP will not automatically process GSP duty refunds for formal
covered entries that were not filed electronically via ABI, nor for
formal and informal covered entries that were filed electronically via
ABI with payment of estimated duties, but without inclusion of the SPI
Code ``A'' as a prefix to the listed tariff number. In both situations,
requests for liquidation or reliquidation of covered entries must be
made no later than September 19, 2018, pursuant to the procedures set
forth in http://www.cbp.gov/trade/priority-issues/trade-agreements/special-trade-legislation/generalized-system-preferences.
Mail Entries
For merchandise that was imported via the mail, addressees must
request liquidation or reliquidation of covered entries no later than
September 19, 2018, pursuant to the procedures set forth in http://www.cbp.gov/trade/priority-issues/trade-agreements/special-trade-legislation/generalized-system-preferences.
Baggage Declarations and Non-ABI Informals
For non-ABI informal entries and baggage declarations, travelers/
importers must request liquidation or reliquidation of covered entries
no later than September 19, 2018, pursuant to the procedures set forth
in http://www.cbp.gov/trade/priority-issues/trade-agreements/special-trade-legislation/generalized-system-preferences.
Dated: April 18, 2018.
Brenda B. Smith,
Executive Assistant Commissioner, Office of Trade.
[FR Doc. 2018-08411 Filed 4-18-18; 4:15 pm]
BILLING CODE 9111-14-P