| Title: | GSP Expiration: Use of Liquidation Extension and Protest |
|---|---|
| Date: | 2014-05-16 |
| To: | abi,acep |
| Links: | previous, original, next |
GSP expired July 31, 2013. Importers were advised in CSMS #13-000348 to continue to use SPI “A” to claim GSP but to pay duty subsequent to that date, so that in the event of a retroactive renewal, CBP could process refunds automatically.
CBP advises the trade community that neither requests to extend liquidation under 19 CFR 159.12, nor protest under 19 CFR Part 174, should be used to stop the liquidation of claim potential subject to GSP in anticipation that GSP will be renewed. Assuming that the goods were properly classified and appraised, they should be liquidated as scheduled. CBP does not have the legal authority to further extend liquidation pending possible renewal of GSP.
If GSP were to be renewed, the legislation would specify an effective date of for the date of renewal. The renewal date, if GSP is reauthorized, might or might allow for retroactive claims. On previous occasions when GSP was renewed retroactively, the legislation authorized CBP to disregard liquidation status in determining GSP eligibility and consequent refunds.
If you have questions regarding this message, please contact the Trade Processes Branch at otentrysummary@cbp.dhs.gov or the Trade Agreements Branch at fta@dhs.gov.