| Title: | GSP - DEPOSIT OF DUTIES |
|---|---|
| Date: | 1996-09-19 |
| To: | abi |
| Links: | previous, next |
TO : ALL ABI BROKERS.
FROM : RAYMOND ZZ-JANISZEWSKI
SUBJECT : GSP - DEPOSIT OF DUTIES
DATE : 09/19/96
6263021
SEPTEMBER 19, 1996
TO : PORT DIRECTORS, CUSTOMS INSPECTORS, IMPORT
SPECIALISTS, ENTRY SPECIALISTS
PASS TO: IMPORTERS, CUSTOMS BROKERS AND OTHER CONCERNED PARTIES
FROM : DIRECTOR, TRADE COMPLIANCE
SUBJECT: GSP RENEWAL; IMMEDIATE DELIVERY AUTHORIZATION
ON AUGUST 20, 1996, PRESIDENT CLINTON SIGNED LEGISLATION RENEWING
THE GENERALIZED SYSTEM OF PREFERENCES (GSP) PROGRAM RETROACTIVELY
FROM AUGUST 1, 1995 THROUGH MAY 31, 1997. THE RENEWAL WILL TAKE
EFFECT ON OCTOBER 1, 1996. ESTIMATED DUTIES ARE REQUIRED TO BE
DEPOSITED ON MERCHANDISE ENTERED FOR CONSUMPTION THROUGH
SEPTEMBER 30, 1996. ON OR AFTER OCTOBER 1, 1996, CUSTOMS IS
AUTHORIZED TO REFUND DUTIES DEPOSITED ON MERCHANDISE WHICH
RETROACTIVELY ATTAINS GSP STATUS.
IN ORDER TO AVOID THE UNNECESSARY WORK WHICH WOULD BE REQUIRED TO
REFUND THE DUTIES REQUIRED TO BE DEPOSITED ON SUMMARIES FILED ON
OR AFTER OCTOBER 1, 1996 FOR ENTRIES RELEASED ON OR BEFORE
SEPTEMBER 30, 1996. CUSTOMS HEADQUARTERS IS AUTHORIZING, IN
ACCORDANCE WITH 19 CFR 142.21(G), THE RELEASE OF MERCHANDISE AT
ANY LOCATION, UNDER A SPECIAL PERMIT FOR IMMEDIATE DELIVERY (ID).
THIS AUTHORITY APPLIES ONLY TO MERCHANDISE WHICH WILL BECOME GSP
ELIGIBLE ON OCTOBER 1, 1996, AND IS RELEASED BEGINNING SEPTEMBER
17, 1996 THROUGH SEPTEMBER 30, 1996.
SECTION 141.69, CUSTOMS REGULATIONS (19 CFR 141.69), PROVIDES
THAT THE RATES OF DUTY APPLICABLE TO MERCHANDISE SHALL BE THE
RATES IN EFFECT AT THE TIME OF ENTRY, AS SPECIFIED IN 19 CFR
141.68. SECTION 141.68(C) PROVIDES THAT THE TIME OF ENTRY FOR
MERCHANDISE RELEASED UNDER ID SHALL BE THE TIME THE ENTRY SUMMARY
IS FILED IN PROPER FORM WITH ESTIMATED DUTIES ATTACHED EXCEPT AS
PROVIDED IN SECTION 142.13(C).
FOR TIMELY FILED SUMMARIES FILED ON OR AFTER OCTOBER 1, 1996,
COVERING MERCHANDISE WHICH IS FREE UNDER GSP AND RELEASED BEFORE
OCTOBER 1, 1996, THE MERCHANDISE SHALL BE DEEMED TO HAVE BEEN
RELEASED UNDER A SPECIAL PERMIT FOR IMMEDIATE DELIVERY.
THEREFORE, THE TIME OF ENTRY IS THE TIME THAT THE ENTRY, ENTRY
SUMMARY IS FILED IN PROPER FORM, AND NO DEPOSIT OF DUTIES WILL BE
REQUIRED FOR MERCHANDISE WHICH IS FREE OF DUTY UNDER GSP.
ABI FILERS SHOULD SHOW THE DATE OF SUMMARY FILING AS THE
ESTIMATED ENTRY DATE IN THE 10 RECORD IN ORDER TO AVOID THE
DEPOSIT OF ESTIMATED DUTIES ON GSP MERCHANDISE. THE
PROGRAMMING CHANGE IN ACS TO PERMIT THE FILING OF AN ENTRY
SUMMARY FOR GSP-ELIGIBLE MERCHANDISE WITHOUT DEPOSIT OF ESTIMATED
DUTIES WILL BE MOVED INTO PRODUCTION ON SEPTEMBER 27, 1996.
THEREFORE, ABI FILERS MUST WAIT UNTIL SEPTEMBER 27 TO TRANSMIT
SUMMARIES WHICH WILL NOT REQUIRE DEPOSIT OF ESTIMATED DUTIES FOR
GSP-ELIGIBLE MERCHANDISE.
LIQUIDATED DAMAGES WILL BE ASSESSED FOR LATE FILED SUMMARIES.
QUESTIONS REGARDING ABI PROCESSING MAY BE REFERRED TO YOUR CLIENT
REPRESENTATIVE. OPERATIONAL QUESTIONS SHOULD BE REFERRED TO ENTRY
AT (202) 927-0380.
PHILIP METZGER
CSMS #96-000824