CBP Issues Memo on Filing ATPA/ATPDEA Entries Starting Nov 5, Refund Requests

(On October 21, 2011, the President signed H.R. 3078, which will extend the ATPA/ATPDEA programs from November 5, 2011 through July 31, 2013 for Colombia¹ and Ecuador. H.R. 3078 also allows the refund of all duties paid on ATPA/ATPDEA-eligible merchandise that was entered or withdrawn from warehouse for consumption during the February 13, 2011 through November 4, 2011 period when the ATPA/ATPDEA programs were in lapsed status. See ITT’s Online Archives 11102103 for summary of signing of H.R. 3078.)

Filers Can Begin to File SPI “J” or “J+” Entries Without Duties Beginning Nov 5

Filers are entitled to file ATPA/ATPDEA-eligible entry summaries, utilizing the Special Program Indicators (SPIs) “J” or “J+,” without the payment of duty for shipments entered or withdrawn from warehouse for consumption on or after November 5, 2011.

CBP Requires Refund Requests to Have Specific Info

ATPA/ATPDEA refund requests for all entries or withdrawals from warehouse for consumption during the lapsed period will be processed upon receipt of a valid refund request via post-summary correction (PSC), post entry amendment (PEA), protest, or letter, as applicable (see below for details).

(As CBP did not permit the continued use of the ATPA/ATPDEA SPIs when the programs lapsed on February 12, 2011, CBP is not able to process refunds automatically, and a request for liquidation or reliquidation must be filed.)

In order to process a refund, CBP requires the following information:

• A statement that the letter is a request for a refund as provided for under H.R. 3078
• The entry numbers and line items for which refunds are being requested, and
• The amount to be refunded for each line item, and where multiple entries are involved, the total amount due for all entry summaries.

Refund Requests for ACE Summaries Must be via PSC, Where Applicable

For ACE entry summaries, retroactive ATPA/ATPDEA claims must be made via post-summary correction, where applicable, i.e., if the entry meets the time requirements for PSC filing.

Refund Requests for Other Entries May be Made via PEA, Protest, Letter

CBP also states that for other entries, claims may be made via post-entry amendment (PEA) or protest, as long as they meet the applicable time requirements. CBP sources note by phone that a refund can also be requested via letter.

180 Day Window for Refund Requests (by April 18, 2012)

A valid liquidation or re-liquidation claim must be filed with CBP within 180 days of the October 21, 2011 enactment of the law containing the ATPA/ATPDEA renewal provision (i.e., by approximately April 18, 2012). Any amounts owed by the U.S. pursuant to the liquidation or reliquidation of an entry will be paid without interest.

¹H.R. 3078 will also require the President to terminate the designation of Colombia as an ATPA/ATPDEA beneficiary country on the date that the Colombia free trade agreement enters into force.

(See ITT’s Online Archives 11101907 for summary of CBP’s confirmation of ATPA/ATPDEA refund steps.)