CSMS Message: 02-001005

TO: DIRECTORS, FIELD OPERATIONS

FROM: EXECUTIVE DIRECTOR, TRADE PROGRAMS
OFFICE OF FIELD OPERATIONS

SUBJECT: RETROACTIVE RENEWAL OF THE ANDEAN TRADE PREFERENCE ACT
(ATPA) TC# TP 02-1546

THE TRADE ACT OF 2002 ("THE ACT"), WAS SIGNED INTO LAW BY PRESIDENT BUSH
ON AUGUST 6, 2002. TITLE XXXI OF THE ACT PROVIDES FOR THE RENEWAL OF
THE ATPA THROUGH DECEMBER 31, 2006. CUSTOMS AUTOMATED COMMERCIAL
SYSTEM (ACS) HAS BEEN REPROGRAMMED TO ACCEPT DUTY-FREE ENTRY SUMMARIES
USING THE SPECIAL PROGRAM INDICATORS (SPI) "J" AND "J*".

ENTRIES OF MERCHANDISE THAT WOULD HAVE QUALIFIED FOR DUTY-FREE
TREATMENT UNDER THE ATPA (19 USC 3201 ET SEQ.), HAD THE ENTRY BEEN
MADE ON DECEMBER 4, 2001, THAT WERE MADE AFTER DECEMBER 4, 2001
AND BEFORE AUGUST 6, 2002 SHALL BE LIQUIDATED OR RELIQUIDATED AS FREE
OF DUTY, AND CUSTOMS SHALL REFUND ANY DUTY PAID WITH RESPECT TO SUCH
ENTRY. REFUNDS WILL ONLY BE ISSUED WHEN REQUESTED BY THE IMPORTER
OR FILER, AS DESCRIBED BELOW:

THE FOLLOWING PROCEDURES WILL APPLY TO REFUND REQUESTS:

FAILURE TO REQUEST A REFUND IN A TIMELY MANNER WILL NOT BE GROUNDS TO
FILE A PROTEST. A SEPARATE LETTER MAY BE PREPARED FOR EACH ENTRY
SUMMARY, EACH IMPORTER, OR FOR ALL ENTRY SUMMARIES FILED BY AN
INDIVIDUAL AT A SINGLE PORT. TO EXPEDITE REFUNDS, CUSTOMS RECOMMENDS
THE FOLLOWING BE INCLUDED IN EACH LETTER:

A. A STATEMENT THAT THE LETTER IS A REQUEST FOR A REFUND AS PROVIDED
UNDER THE TRADE ACT OF 2002, TITLE XXXI, SECTION 3104;

B. THE ENTRY NUMBERS AND LINE ITEMS FOR WHICH REFUNDS ARE BEING
REQUESTED; AND

C. THE AMOUNT TO BE REFUNDED FOR EACH LINE ITEM, AND, WHERE MULTIPLE
ENTRIES ARE INVOLVED, THE TOTAL AMOUNT OWED FOR ALL ENTRY SUMMARIES.

THIS INFORMATION MAY BE PROVIDED FOR ALL QUALIFYING ENTRIES THAT WERE
MADE BY AN IMPORTER AT EACH PORT ON A SPREADSHEET WITH AN ACCOMPANYING
DISK IN EXCEL FORMAT. (THE READER MAY CONSULT THE CUSTOMS WEBSITE UNDER
"IMPORTING AND EXPORTING", A SAMPLE SPREADSHEET IS LOCATED IN THE
DOCUMENT "RETROACTIVE RENEWAL OF THE ANDEAN TRADE PREFERENCE ACT" IN
THE ATTACHMENT (DOC)).

THE FOLLOWING IRS INTEREST RATE WILL BE USED IN CALCULATING
INTEREST ON REFUNDS OF CUSTOMS DUTIES:

07-01-01 TO 12-31-01 6% CORPORATE 7% NON-CORPORATE
01-01-02 TO PRESENT 5% CORPORATE 6% NON-CORPORATE

THE ACT ELIMINATED 19 USC 3203(C), WHICH PROVIDED DUTY REDUCTIONS
FOR CERTAIN GOODS. EFFECTIVE IMMEDIATELY, ATPA REDUCED RATES OF
DUTY NO LONGER APPLY ON CERTAIN HANDBAGS, LUGGAGE, FLAT GOODS,
WORK GLOVES, AND LEATHER WEARING APPAREL.

CERTAIN ARTICLES THAT WERE PREVIOUSLY EXCLUDED FROM ATPA PREFERENTIAL
TREATMENT MAY BECOME ELIGIBLE FOR PREFERENTIAL TREATMENT UNDER THE
ANDEAN TRADE PROMOTION AND DRUG ERADICATION ACT ONCE THE PRESIDENT
DETERMINES THAT A COUNTRY IS ELIGIBLE FOR SUCH TREATMENT. FURTHER
INFORMATION WILL BE PROVIDED IF AND WHEN THE PRESIDENT MAKES SUCH
A DETERMINATION.

ACTION:

IMPORTERS MAY IMMEDIATELY ENTER MERCHANDISE QUALIFYING UNDER THE
ATPA USING THE "J" OR "J*" SPECIAL PROGRAM INDICATORS.

IMPORTERS MAY REQUEST THE REFUND OF DUTIES IN THE FORMAT DESCRIBED
ABOVE, FOR MERCHANDISE THAT WOULD HAVE QUALIFIED FOR DUTY-FREE
TREATMENT UNDER THE ATPA ON DECEMBER 4, 2001, FOR ENTRIES THAT WERE
MADE AFTER DECEMBER 4, 2001 AND BEFORE AUGUST 6, 2002. IN ACCORDANCE
WITH SECTIONS 4201(B)(1) AND (3) OF THE ACT, REQUESTS MUST BE FILED
BY FEBRUARY 2, 2003 AT THE PORT WHERE THE ENTRY SUMMARY WAS
ORIGINALLY FILED.

THIS NOTICE SHOULD BE DISTRIBUTED TO ALL TO PORT DIRECTORS;
ASSISTANT PORT DIRECTORS, TRADE; IMPORT AND ENTRY SPECIALISTS;
INSPECTORS; BROKERS; IMPORTERS AND OTHER INTERESTED PARTIES.

QUESTIONS FROM THE IMPORTING COMMUNITY CONCERNING THIS NOTICE SHOULD
BE REFERRED TO THEIR LOCAL CUSTOMS PORT OF ENTRY. THE CUSTOMS PORT
MAY REFER QUESTIONS TO RICHARD WALLIO, TRADE AGREEMENTS BRANCH, AT
(202) 927-9704 OR VIA E-MAIL.

\S\

ELIZABETH G. DURANT

CC: EXECUTIVE DIRECTOR, FIELD OPERATIONS
EXECUTIVE DIRECTOR, FIELD PROGRAMS