Post-Importation Claims for Preferential Tariff Treatment

Tuesday, August 19, 2014

Post-Importation Claims for Preferential Tariff Treatment

 There are times when the information to support a claim for preferential tariff treatment (FTAs, GSP, etc.) is not available at the time of entry filing, but becomes available at a later date. The provisions to file a post-entry claim for free trade agreements and preferential trade programs are varied.

Earlier this month, U.S. Customs and Border Protection (CBP) posted changes in procedures with reference to filing preferential tariff treatment claims for entries in pre-liquidation and post-liquidation status. These mechanisms include Post Entry Amendments (PEAs), Post Summary Corrections (PSCs), protests filed under 19 USC 1514, and post-importation claims filed under 19 USC 1520(d).

Several court decisions have held that filing a protest set forth in 19 USC 1514 may not be used to file a post-liquidation preference claim, as the liquidation of an entry “as entered” (without a claim) is not a “protestable decision.”

For details regarding which provision applies to filing post-importation preference claims for specific programs and FTAs, please refer to the attached CBP Memorandum dated August 11, 2014, “GUIDANCE: Post importation Claims for Preferential Tariff Treatment

For your reference, an updated non-textile, side-by-side comparison chart providing basic Customs information and citations on U.S. free trade agreements and selected preference programs may be viewed by clicking on the following:

Side-by-side chart

CBP Policy Memo