| Title: | SPECIAL VALUE FIELDS FOR ADD/CVD - CORRECT USE |
|---|---|
| Date: | 2004-09-14 |
| To: | abi |
| Links: | previous, next |
THE ADD AND CVD SPECIAL DEPOSIT VALUE FIELDS LOCATED ON THE ENTRY SUMMARY RECORDS SHOULD ONLY BE USED WHEN THE DEPARTMENT OF COMMERCE
INDICATES THAT A VALUE DIFFERENT FROM THE REGULAR CBP APPRAISED VALUE
SHOULD BE USED TO CALCULATE THE ADD/CVD DUTY FOR A LINE THAT IS SUBJECT
TO AN ANTIDUMPING OR COUNTERVAILING DUTY CASE.
IT HAS COME TO OUR ATTENTION THAT FILERS ARE CONTINUALLY MISUSING THE
SPECIAL DEPOSIT VALUE FIELD, EITHER DUE TO MISUNDERSTANDING OF THE
CORRECT USAGE OR OTHERWISE.
ADMINISTRATIVE MESSAGES 03-2707, DATED NOVEMBER 18, 2003, AND 95-0753,
DATED JULY 31, 1995, PROVIDED THE TECHNICAL SPECIFICATIONS TO BE USED
FOR ABI TRANSMISSIONS.
CBP DOES NOT BELIEVE THAT THERE ARE ANY CURRENT CASES WHERE THE USE OF
THE SPECIAL VALUE FIELD IS APPROPRIATE. MERCHANDISE CLASSIFIED UNDER
GRI 3(B) OR GRI 3(C) SET PROVISIONS SHOULD BE ENTERED IN ACCORDANCE WITH
THE REPORTING REQUIREMENTS SET FORTH IN "INSTRUCTIONS FOR PREPARATION OF
CF7501", CUSTOMS DIRECTIVE 099 3550-061, DATED SEPTEMBER 19, 1992.
CONTINUED MISUSE OF THESE SPECIAL VALUE FIELDS WILL BE CONSIDERED FOR
PENALTY ACTIONS PURSUANT TO 19 USC 1641.
CF7501 FORMATS FOR THE EXAMPLES LISTED BELOW ARE AVAILABLE ON THE CBP
WEBSITE AT WWW.CBP.GOV/XP/CGOV/IMPORT/ADD CVD/ UNDER "CORRECT USE OF
SPECIAL VALUE FIELDS FOR ANTIDUMPING AND COUNTERVAILING DUTY (AD/CVD)
ENTRIES.
EXAMPLES (TEXTUAL DESCRIPTIONS - REFER TO CBP WEBSITE FOR GRAPHICS):
A SHIPMENT CONTAINS MERCHANDISE THAT IS COVERED BY A SINGLE TARIFF
NUMBER, HOWEVER ONLY A PORTION OF THE SHIPMENT IS SUBJECT TO ADD/CVD
DUTIES. THE IMPORTER ENTERS ONLY A SINGLE LINE ON THE CF7501 WITH THE
ENTIRE ENTERED VALUE FOR THAT SHIPMENT. THE IMPORTER THEN USES THE
SPECIAL VALUE FIELD FOR ONLY THAT PORTION OF THE SHIPMENT THAT IS
SUBJECT TO ADD/CVD DUTIES. THIS IS NOT THE CORRECT USE OF THE SPECIAL
VALUE FIELD! INSTEAD, THE IMPORTER SHOULD RATE THE INVOICE AS TWO LINES
AND ENTER TWO LINES ON THE CF7501 - ONE FOR THE VALUE OF THE NON-ADD/CVD
MERCHANDISE AND THE OTHER FOR THAT MERCHANDISE THAT IS SUBJECT TO
ADD/CVD DUTIES.
FOR EXAMPLE, A SHIPMENT CONTAINS $15,000 WORTH OF ITALIAN PASTA. $10,000
IS ORGANIC PASTA AND IS NOT SUBJECT TO ADD/CVD DUITES; HOWEVER, THE
REMAINING $5,000 IS SUBJECT TO ADD/CVD. ALTHOUGH BOTH INVOICED LINES ARE
CLASSIFIED UNDER THE SAME TARIFF PROVISION, 1902.19.2030, THEY MUST BE
ENTERED AS TWO LINES ON THE CF7501 BECAUSE ONLY THE $5,000 PORTION OF
THE SHIPMENT IS SUBJECT TO ADDITIONAL ADD/CVD DUTIES. EXAMPLE 'A' ON THE
CBP WEBSITE SHOWS THE CORRECT FORMAT FOR THE BODY OF A CF7501 FOR THIS
SCENARIO, WHILE EXAMPLE 'B' ON THE CBP SEBSITE SHOWS THE INCORRECT
FORMAT OF THE CF7501.
EXAMPLE C ON THE CBP WEBSITE SHOWS THE FORMAT FOR USE WITH MERCHANDISE
CORRECTLY ENTERED UNDER A SET PROVISION WHERE ONLY A PORTION OF THE SET
IS SUBJECT TO ADD/CVD DUTIES. THE EXAMPLE IS WOODEN AND GLASS VOTIVE
HOLDERS WITH TEA-LIGHT CANDLES FROM CHINA. THE SET IS CLASSIFIED UNDER
9405.50.4000 AND THE CANDLES ARE CLASSIFIED UNDER 3406.00.0000. CANDLES
FROM CHINA ARE SUBJECT TO ADD DUTIES. PLEASE REFER TO ADMINISTRATIVE
MESSAGE 95-0753, DATAED JULY 31, 1995, FOR COMPLETE DETAILS REGARDING
TRANSMISSION.
QUESTIONS MAY BE DIRECTED TO CHRISTINE FURGASON AT 202-344-2293 OR
YOUR CLIENT REPRESENTATIVE.