U.S. Customs and Border Protection (CBP) posted notice implementing changes to the drawback regulations adopted under a Final Rule which modernized the filing of drawback as directed by the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). These regulations allow CBP to begin processing payments for Accelerated Payment (AP) on TFTEA drawback claims.
CBP has returned certain TFTEA drawback claims to trade control to allow them to be resubmitted with a request for AP.
Additional steps to the AP claim process may be required for:
- TFTEA manufacturing drawback claims: Trade must first update the claim with the new manufacturing ruling number once they receive an approval letter from CBP.
- TFTEA substitution drawback claims that may be subject to limitations on internal revenue tax refunds (accounting class code 365): Trade should not submit additional AP claims until CBP notification is received.
Resubmission will not change the original claim date. Upon claim acceptance by CBP, AP processing will generally take place within three weeks of the claim resubmission date.
CBP advises that if a TFTEA claim with 1A bond data was accepted by CPB prior to December 17, 2018, and the claim was not returned to trade control, an email containing the claim number should be sent to the OT mailbox at OTDRAWBACK@cbp.dhs.gov.
If you have any questions regarding accelerated payment on TFTEA drawback claims, Livingston can help! Please contact either your Livingston account manager or our regulatory affairs group at usregaffairs@livingstonintl.com