GSP Expiration: Use of Liquidation Extension and Protest

Tuesday, May 20, 2014

FHK is reprinting U.S. Customs and Border Protection’s message #14-000286, dated May 16, 2014, to familiarize our clients with CBP’s stand regarding the upcoming liquidation of GSP entries.

CSMS# 14-000286 – GSP Expiration: Use of Liquidation Extension and Protest

GSP expired July 31, 2013. Importers were advised in CSMS #13-000348 to continue to use SPI “A” to claim GSP but to pay duty subsequent to that date, so that in the event of a retroactive renewal, CBP could process refunds automatically.

CBP advises the trade community that neither requests to extend liquidation under 19 CFR 159.12, nor protest under 19 CFR Part 174, should be used to stop the liquidation of claim potential subject to GSP in anticipation that GSP will be renewed. Assuming that the goods were properly classified and appraised, they should be liquidated as scheduled. CBP does not have the legal authority to further extend liquidation pending possible renewal of GSP.