CSMS Message: 13-000172

The purpose of this message is to provide uniform acceptance guidelines for certain privileges for unused drawback merchandise. Currently CBP approves waiver of prior notice (WPN) privileges for either 1313(j)(1) (direct identification unused drawback) or (j)(2) (substitution unused drawback). As of the date of this message, CBP drawback offices will begin accepting amendments to existing 1313(j) WPN privileges, provided that the claimant submits documentation to support the applicable drawback program related to the amendment. The existing approval will be updated to include the additional 1313 (j) type and will apply to drawback claims that meet the statutory timeframes. For example:

1. CBP approves Company A for a one-time retroactive waiver and waiver of prior notice (prospective waiver) on January 1, 2010, for drawback under 19 USC 1313(j)(1). The retroactive waiver applies to claims for exports prior to 1/1/10.

2. Company A adds a new product line on which they decide to claim unused substitution drawback, 19 USC 1313(j)(2).

3. On November 1, 2012 Company A amends its existing retroactive and prospective waivers of prior notice (approved on 1/1/10) to include 1313(j)(2), and CBP approves the amendment on December 19, 2012.

4. Company A is ready to file a claim on December 27. They may now file a drawback claim for qualifying exports back to 12/27/09 for the 1313(j)(2) claim they are ready to file.

Please note the following:

This process applies to existing approved WPN privileges under 1313(j).
Claimants must comply with the three-year statutory time period for exports; claims cannot be filed on exports exceeding that time period.
Claimants must continue to file notices of intent to export until the claimant receives the privilege approval from the drawback office.

If you have questions regarding this guidance, please contact, Laurie Dempsey, Chief, Entry, Summary, and Drawback at laurie.dempsey@dhs.gov.

Referenced By

CSMS #13-000264