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Drawback: Trade Remedies Frequently Asked Questions (FAQs)

Are Section 301 duties eligible for drawback?

As noted in CSMS Message 18-000419, yes Section 301 duties are eligible for duty drawback. 

Are Section 201 duties eligible for drawback?

Yes.

Are Section 232 duties eligible for drawback?

As noted in, CSMS Message 19-000050, goods subject to Section 232 are ineligible for refund of 232 duties, per Presidential Proclamation 9739 and 9740. 

What is the entry summary order of reporting for multiple HTS numbers?

Please reference CSMS Message 39587858 for instructions.  

For more information on Trade Remedy Questions and Resources, please go to CSMS Message 40969690

What entered value should I use?

As noted in CSMS Message 39587858, the entered value of the commodity being imported on the entry summary line should be reported on the Chapter 1-97 HTS classification for the commodity being imported.   

For more information on Trade Remedy Questions and Resources, please go to CSMS Message 40969690

What are the timeframes of filing a drawback claim?

Timeframes are now different as per 19 CFR 190. The timeframes for most TFTEA drawback claim is 5 years from the date of import to the date of filing of the respective drawback claim. Please reference §190.51 for complete claim requirements. For more information, please go to the following links: Drawback in ACE & Drawback Overview.

When will I get my Section 301/201 duty refund?

Just like any other drawback claim, all import entries must be liquidated, past the 180-day protest period, drawback specialist’s review must be complete, all required documents are presented and verified, there are no open protests on any imports and all refund/recon issues are resolved in order to receive a drawback refund. 

How do I input Section 301/201 duties on a drawback claim?

As noted in CSMS Message 19-000254, the filer must report both the Chapter 99 and the 1 - 97 HTS numbers, along with the QTY and Value for each line item in the same order as listed in the ACE underlying import entry. 

Reminder on Unit of Measure (UOM): The UOM requirement is different for direct identification drawback claims and substitution drawback claims. For substitution drawback claims, HTS UOM has to match on the 7501. Use both UOM listed in the same order in the claim as stated on the 7501. For direct identification drawback claims, HTS UOM does not have to match the 7501.  

For more information on Trade Remedy Questions and Resources, please go to CSMS Message 40969690.

First time drawback filer?

Please go to the following link for more information: First Time Drawback Filer

I submitted my claim without both HTS numbers. What do I do now?

As noted in CSMS Message 19-000050, filers are required to provide the Chapter 99 HTSUS tariff number related to Section 301 and/or 201 duties, and the associated Chapter 1 to 97 HTSUS tariff number on ALL claims.   

If any drawback claim subject to Section 301 and/or 201 duties was previously filed and accepted in ACE, the filers are required to “perfect” the claim.  To “perfect” a claim, filers must contact their Drawback Specialist and request the claim be returned to trade control.   

What do I do if I have a NAFTA claim and Section 301/201? duties?

As noted in CSMS Message 19-000050, NAFTA Claims (pre and post TFTEA): 301/201 duties may be refundable on NAFTA claims subject to the lesser of [duty] rule, but only when the total amount of Canadian/Mexican duties paid is higher than the total amount of duties paid in the United States.  The amount of 301/201 duties refunded under the NAFTA lesser of [duty] rule will be limited by the total amount of duties paid on the merchandise imported into Canada/Mexico.

What do I do if I have a substitution claim and Section 301/201 duties?

As noted in CSMS Message 19-000050 Pre-TFTEA Substitution Claims: 301/201 duties are refundable, in full, on pre-TFTEA substitution claims. 

TFTEA Substitution Claims: 301/201 duties are refundable on TFTEA substitution claims, even if subject to the TFTEA lesser of [value] rule.  If subject to the TFTEA lesser of [value] rule, the amount will be limited by the value of the substituted merchandise when it is lower than the value of the imported merchandise. 

What happens if I am granted a duty exclusion by USTR? Can I still file a drawback claim?

Yes, you can still file a drawback claim if the merchandise qualifies for drawback.  

Importers may file a Post Summary Correction (PSC) if within the PSC filing timeframe and can request a refund of Section 301 duties paid on previous imports of products granted duty exclusions by the USTR.  If the entry is beyond the PSC filing timeframe, importers may protest the liquidation. 

For more information on Trade Remedy Questions and Resources, please go to CSMS Message 40969690.

Questions about Additional Duty on Products of the Countries of the European Union Under Large Civil Aircraft Section 301 Trade Remedy Action?

Please reference CSMS Message 40430843 for more information.

Have more questions regarding Section 301 duties? (i.e. retail sales, FTZ)

Please visit Section 301 FAQs.

Where can I find out more information on trade remedies?

Please go to the following links for more information:  

When should I contact my client representative?

Questions from the importing community concerning ACE entry rejections should be referred to their CBP Client Representative. Don’t know your client representative? Please contact clientrepoutreach@cbp.dhs.gov. 

 

Who do I contact if I still have more questions regarding trade remedies and drawback?

Questions related to Section 301/201 entry-filing requirements should be emailed to Traderemedy@cbp.dhs.gov

Questions related to drawback should be e-mailed to OTDrawback@cbp.dhs.gov 

For more information on Trade Remedy Questions and Resources, please go to CSMS Message 40969690

 

Last modified: 
Tuesday, March 10, 2020 - 11:55