6th March 2017 CBP Published Updated Guidance on Post-Importation Claims for Preferential Tariff Treatment

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PRESS RELEASE
Date: 6th
March 2017
Title: CBP Published Updated Guidance on Post-Importation Claims for Preferential Tariff
Treatment
U.S. Customs and Border Protection (“CBP”) published a memorandum last month
amending its previously issued guidance on filing post-entry claims for preferential tariff
treatment. In August 2014 CBP had advised the trade community that post-importation
preference claims would be reviewed in accordance with 19 U.S.C. §1520(d)
(“1520(d)”). This statute identifies some, but not all, preference programs available in
the Harmonized Tariff Schedule of the United States, and requires all post-importation
preference claims to be filed within one year of importation. Under CBP’s prior
interpretation, preference claims made under programs not listed in 1520(d) could only
be made at the time of entry or through post entry amendments (PEAs) or post
summary corrections (PSCs). All post-importation claims under these non-listed
preference programs made by 19 U.S.C. §1514 protests were rejected as non-
protestable.
CBP’s updated guidance amends this policy based upon the Court of International
Trade’s (“CIT”) decision last August in Zojirushi America Corp. v. U.S.[1] Under the new
directive, CBP will permit importers to make post-importation claims for preferential
treatment under programs not specifically covered by 1520(d) by the filing of
administrative protests. CBP will also allow importers to refile administrative protests
containing post-importation claims that had been rejected under its prior policy. These
protests must be filed by August 14, 2017. Denied protests, however, cannot be refiled
with CBP, and relief on these claims can only be obtained through the filing of court
actions in the CIT. Finally, post-importation preference claims made under the
programs specifically mentioned in 1520(d) continue to be governed by the procedures
set forth in that statute.
We have excerpted below a table included in CBP’s new guidance summarizing which
preference programs are covered by 1520(d) and which are governed by the new
policy:

2. Please feel free to contact Patrick J. Caulfield at (212)-973-7785 or Robert B.
Silverman (212-973-7730) or the other attorneys at Council member – Grunfeld,
Desiderio, Lebowitz, Silverman & Klestadt LLP. – if you have any questions about this
change in Customs position.
This press release was distributed by the International Trade Council.
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