| Title: | REFUND OF MPF ON 520(D) CLAIMS |
|---|---|
| Date: | 1998-02-27 |
| To: | abi |
| Links: | previous, next |
TO : ALL ABI BROKERS.
FROM : JOHN ZZ-PIERCE
SUBJECT : REFUND OF MPF ON 520(D) CLAIMS
DATE : 02/27/98
8057071
FEBRUARY 26, 1998
TO : IMPORT SPECIALISTS, ENTRY SPECIALISTS, LIQUIDATORS,
BROKERS, IMPORTERS, AND OTHER INTERESTED PARTIES
FROM : DIRECTOR, TRADE AGREEMENTS
SUBJECT: REFUND OF THE MERCHANDISE PROCESSING FEE (MPF) ON
520(D) POST-IMPORTATION DUTY REFUND CLAIMS ON
LIQUIDATED ENTRIES
IN JULY OF 1997 CUSTOMS PORTS WERE INSTRUCTED TO WITHHOLD ACTION
ON ALL POST-IMPORTATION NAFTA CLAIMS FILED AGAINST LIQUIDATED
ENTRY SUMMARIES PENDING CUSTOMS HEADQUARTERS REVIEW OF THE
RULINGS ISSUED AND A GENERAL NOTICE PUBLISHED ON THE MATTER.
CUSTOMS HEADQUARTERS HAS COMPLETED ITS REVIEW OF THE RULINGS
ISSUED AND THE GENERAL NOTICE PUBLISHED ON THIS MATTER AND HEREBY
AUTHORIZES CUSTOMS PORTS TO PROCEED WITH THE PROCESSING OF ALL
TIMELY, PROPERLY FILED POST-IMPORTATION NAFTA CLAIMS AGAINST
LIQUIDATED ENTRY SUMMARIES FOR REFUND OF DUTIES PAID AND MPF.
NOTE: IN ACCORDANCE WITH U.S. CUSTOMS REGULATION 19 CFR 181.31,
AN IMPORTER MAY FILE A 520(D) CLAIM FOR REFUND OF EXCESS DUTIES
PAID ON GOODS IMPORTED AT ANY TIME WITHIN ONE YEAR FROM THE DATE
IMPORTATION. FINALITY OF LIQUIDATION OR RELIQUIDATION OF THE
ORIGINAL ENTRY IS IRRELEVANT IN THE CASE OF A TIMELY, PROPERLY
FILED 520(D) POST-IMPORTATION NAFTA CLAIM. PORTS MAY CONDUCT AN
ORIGIN VERIFICATION IF DEEMED APPROPRIATE.
QUESTIONS REGARDING THIS NOTICE SHOULD BE DIRECTED MR. JOHN
PIERCE, TRADE AGREEMENTS, AT (202) 927-1249.
SIGNED
JOYCE METZGER