GSP renewed
Effective April 22, 2018, further to law H.R. 1625 (Public Law 115-141), GSP was extended with retroactivity for goods entered or withdrawn from warehouse for consumption from January 1, 2018 through December 31, 2020. Importers may resume filing GSP eligible entries without the payment of duty for all entry lines notated with the SPI (Special Program Indicator) “A”. Rohlig USA, LLC has been filing entries in this manner for effected clients as of this date.
The new law also provides for the retroactive refund of all duties (without interest) to the importer of record on GSP-eligible goods entered during the January 1, 2018 through April 21, 2018 lapse period.
GSP Retroactive Refund:
Refunds for GSP-eligible formal and informal entry summaries filed electronically via the Automated Broker Interface (ABI) during the lapse period, using SPI “A” as a prefix to the tariffnumber, will be processed automatically by U.S. Customs and Border Protection (CBP) and nofurther action by the filer is required to initiate the refund process.
For refunds processed automatically U.S. Customs has advised that importers should receive all such refunds by mid-July 2018, barring any unforeseen matters.
For entries that did not include the SPI “A” on the entry summary a duty refund request must be submitted to CBP no later than September 19, 2018 via the Post Summary Correction (PSC) process (or protest in case of liquidated entries).
We recommend all clients that had GSP eligible entries filed during the GSP Lapse Period (January 1, 2018 thru April 21, 2018) check all eligible entries to verify that SPI “A” was filed on each applicable line of the entry. This can be found on the entry summary document (CBPF 7501), field 27, immediately below each tariff line number, just to the left of the HTS classification. Please note, an item that has an unconditionally duty free rate would not have the SPI indicated, the SPI is used only on those items (lines) that are dutiable.
If you should find any eligible Rohlig USA LLC (filer code 9HJ) entries where the SPI “A” was not filed on the entry please notify Rohlig USA immediately so we may assist you with filing the required refund claim with CBP on or before September 19, 2018.
For any questions or concerns please contact john.cizek(at)rohlig.com or judy.morrel(at)rohlig.com for assistance. Additional details can be found at the following link.