CSMS Message: 95-000513

TO : ALL ABI BROKERS.

FROM : LISA CROSBY

SUBJECT : NAF-FACT SHEET 38

DATE : 05/23/95

5143071
MAY 23, 1995

CATEGORY: NAF FO:TP LAC

TO : DISTRICT AND PORT DIRECTORS

FROM : DIRECTOR, TRADE PROGRAMS DIVISION

SUBJECT: FACT SHEET 38: CLAIMS PURSUANT TO 19 CFR 181.31

BACKGROUND:

SUBPART D OF PART 181 OF THE CUSTOMS REGULATIONS PERMITS
IMPORTERS TO CLAIM REFUNDS OF DUTIES PAID ON GOODS THAT QUALIFIED
AS ORIGINATING GOODS WHEN IMPORTED INTO THE UNITED STATES BUT FOR
WHICH NO CLAIM FOR PREFERENTIAL TREATMENT WAS MADE. THIS FACT
SHEET CLARIFIES THE SCOPE OF THIS PROVISION.

A POST-IMPORTATION CLAIM FOR A REFUND SHALL BE FILED BY
PRESENTATION OF THE FOLLOWING:

(1) A WRITTEN DECLARATION STATING THAT THE GOOD QUALIFIED
AS AN ORIGINATING GOOD AT THE TIME OF IMPORTATION AND
SETTING FORTH THE NUMBER AND DATE OF THE ENTRY COVERING
THE GOOD;
(2) A COPY OF EACH CERTIFICATE OF ORIGIN PERTAINING TO THE
GOOD (UNLESS EXEMPTED);
(3) A WRITTEN STATEMENT INDICATING WHETHER OR NOT THE
IMPORTER OF THE GOOD PROVIDED A COPY OF THE ENTRY
SUMMARY OR EQUIVALENT DOCUMENTATION TO ANY OTHER
PERSON. IF SUCH DOCUMENTATION WAS SO PROVIDED, THE
STATEMENT SHALL IDENTIFY EACH RECIPIENT BY NAME,
CUSTOMS IDENTIFICATION NUMBER AND ADDRESS AND SHALL
SPECIFY THE DATE ON WHICH THE DOCUMENTATION WAS
PROVIDED;
(4) A WRITTEN STATEMENT INDICATING WHETHER THE IMPORTER IS
AWARE OF ANY CLAIM FOR REFUND, WAIVER OR REDUCTION OF
DUTIES RELATING TO THE GOOD. IF THE IMPORTER IS AWARE
OF ANY SUCH CLAIM, THE STATEMENT SHALL IDENTIFY EACH
CLAIM BY NUMBER AND DATE AND SHALL IDENTIFY THE PERSON
WHO MADE THE CLAIM BY NAME, CUSTOMS IDENTIFICATION
NUMBER AND ADDRESS; AND
(5) A WRITTEN STATEMENT INDICATING WHETHER ANY PERSON HAS
FILED A PROTEST OR A PETITION OR REQUEST FOR
RELIQUIDATION RELATING TO THE GOOD UNDER ANY PROVISION
OF LAW, AND IF ANY SUCH PROTEST OR PETITION OR REQUEST
FOR RELIQUIDATION HAS BEEN FILED, THE STATEMENT SHALL
IDENTIFY THE PROTEST, PETITION OR REQUEST BY NUMBER AND
DATE.

A POST-IMPORTATION CLAIM FOR A REFUND THAT IS SUBMITTED IN PROPER
ORDER AND WITHIN THE ONE YEAR PERIOD MUST BE GRANTED UNLESS AN
ORIGIN VERIFICATION IS CONDUCTED IN ACCORDANCE WITH SUBPART G OF
PART 181 OF THE CUSTOMS REGULATIONS AND CUSTOMS DIRECTIVES 099
3810-008, 099 3810-011 AND 099 3810-010.

ACTION:

1. CLAIMS PURSUANT TO 19 CFR 181.31 MAY ONLY BE MADE WHERE NO
CLAIM FOR PREFERENTIAL NAFTA TREATMENT WAS MADE WHEN THE
GOODS WERE IMPORTED. THIS REQUIREMENT IS NOT MET IF THE
LINE ITEM FOR WHICH A REFUND IS CLAIMED WAS ORIGINALLY
SUBMITTED BY THE FILER USING THE SPECIAL PROGRAM INDICATOR
"CA" OR "MX".

EXAMPLE: AN IMPORTER FILES AN ENTRY SUMMARY ON 3/1/95,
CLASSIFYING THE MERCHANDISE UNDER "MX7305.20.2000" AT 4.8
PERCENT AD VALOREM. THE ENTRY SUMMARY IS LIQUIDATED WITHOUT
CHANGES ON 6/2/95. THE IMPORTER LATER DETERMINES THAT THE
MERCHANDISE IS PROPERLY CLASSIFIABLE AS "MX7305.20.4000" AT
0.4 PERCENT AD VALOREM; HE FILES A 520(D) CLAIM ON 10/2/95.
THE CLAIM SHALL BE DENIED BECAUSE A CLAIM FOR PREFERENTIAL
TREATMENT WAS MADE AT THE TIME OF IMPORTATION, ALTHOUGH
USING THE INCORRECT CLASSIFICATION. OF COURSE, THE IMPORTER
HAD THE RIGHT TO PROTEST THE ERRONEOUS CLASSIFICATION WITHIN
90 DAYS OF THE DATE OF LIQUIDATION PURSUANT TO 19 CFR
174.11.

2. REFUSALS TO LIQUIDATE OR RELIQUIDATE AN ENTRY SUMMARY
PURSUANT TO SUBPART D OF PART 181 ARE PROTESTABLE PURSUANT
TO 19 CFR 174.11(B). PROTESTS MUST BE FILED WITHIN 90 DAYS
OF THE DATE OF THE DECISION TO DENY THE CLAIM FOR A REFUND.

QUESTIONS REGARDING THIS NOTICE MAY BE REFERRED TO THE TRADE
PROGRAMS BRANCH AT 927-0163 OR 927-3035.

JOYCE METZGER