| Title: | Update: CBP Bills for Supplemental Duties, Taxes and Fees, or Vessel Repair Duties |
|---|---|
| Date: | 2018-03-20 |
| To: | abi,acep,acer,air,edi,ocean,rail,truck |
| Links: | previous, original, next |
On August 14, 2017, CBP posted a reminder to the importing public that a bill becomes delinquent 31 days after the date of the bill whether protested or not per 19 USC § 1505(d) and 19 CFR 24.3(e). After 30 days, 19 USC § 1505(d) interest also accrues from the date of liquidation until the full balance is paid. As long as the debt remains unpaid, delinquency interest continues to accrue. Also, per 19 CFR 24.3a(d), the principal will be notified at the time of the initial billing, and every 30 days after the due date until the bill is paid or otherwise closed.
Effective March 26, 2018, CBP will be mailing its dunning letters 120 days from the date of the bill to outline what will happen if payment is not received or if a protest is not filed within 180 days per 19 U.S.C. § 1514. In general, if a protest is filed within 180 days, the bill will not be subject to setoff by diverted refunds, per 19 C.F.R. § 24.72, nor will the importer be subject to sanction because of that bill, per 19 C.F.R. § 142.14, until the protest decision is made. However, if a protest is not filed within 180 days, the bill is subject to being setoff by a diverted refund, if available, per 19 C.F.R. § 24.72, and/or CBP may sanction the importer because of that bill, per 19 C.F.R. § 142.14.