| Title: | NAFTA RECONCILIATIONS |
|---|---|
| Date: | 1999-12-15 |
| To: | abi |
| Links: | previous, next |
TO : ALL ABI BROKERS.
FROM : MARIA NAVARRETE
SUBJECT : NAFTA RECONCILIATIONS
DATE : 12/15/1999
***********************************************************
SPECIAL NOTICE TO ACS RECONCILIATION PROTOTYPE PARTICIPANTS
THE FILING OF NAFTA RECONCILIATIONS IS NOW OPTIONAL. A FEDERAL
NOTICE WILL SOON BE PUBLISHED ANNOUNCING THIS CHANGE.
WHEN AN ENTRY SUMMARY IS FLAGGED FOR THE ISSUE OF NAFTA
ELIGIBILITY, IT MEANS THAT THE IMPORTER MAY MAKE POST-IMPORTATION
NAFTA CLAIMS VIA A RECONCILIATION AGAINST THAT ENTRY. IF NO
SUCH NAFTA RECONCILIATION IS RECEIVED PRIOR TO THE 12-MONTH DEADLINE,
IT SIMPLY MEANS NO 520(D) CLAIM WILL EVER BE MADE. IN THIS
SITUATION, UNLIKE THE OTHER RECONCILIATION ISSUES, CUSTOMS IS NOT
HARMED BY THE NON-FILING OF THE RECONCILIATION.
FOR THIS REASON, AND TO REDUCE THE BURDEN FOR CUSTOMS AND THE TRADE,
WE HAVE MADE THE FILING OF NAFTA RECONCILIATIONS OPTIONAL. IMPORTERS
NEED ONLY FILE A NAFTA RECONCILIATION WHEN IT IS BEING USED TO
MAKE A POST-IMPORTATION NAFTA CLAIM IN ACCORDANCE WITH 19USC1520(D).
NO HARM WILL COME TO IMPORTERS WHO DO NOT RECONCILE THE NAFTA
ISSUE ON THEIR ENTRY SUMMARIES. AN ENTRY SUMMARY FLAGGED FOR
NAFTA ELIGIBILITY MAY NOT BE COVERED BY A NAFTA RECONCILIATION
AFTER THE NAFTA RECON DUE DATE FOR THAT SUMMARY HAS PASSED.
THERE IS ONE TEMPORARY INCONVENIENCE ASSOCIATED WITH THIS CHANGE:
ENTRIES WITH OPEN RECONCILIATION FLAGS REMAIN INELIGIBLE FOR DRAWBACK.
CUSTOMS IS WORKING ON A MECHANISM TO SYSTEMATICALLY CLOSE ANY OPEN
NAFTA FLAGS MORE THAN 12 MONTHS OLD, WHICH WILL ENABLE DRAWBACK ON ALL
SUCH ENTRY SUMMARIES. THIS CAPABILITY IS ANTICIPATED TO BE IN PLACE
BY SPRING 2000, AT WHICH TIME DRAWBACK CLAIMS WOULD BE ACCEPTED.
IMPORTERS STILL HAVE THE RIGHT TO FILE TIMELY NAFTA RECONCILIATIONS,
WITH OR WITHOUT NAFTA CLAIMS, WHICH WILL IMMEDIATELY ENABLE DRAWBACK.
INTERESTED PARTIES ARE REMINDED THAT RECONCILIATIONS FOR ALL OTHER
ISSUES ARE STILL REQUIRED, AND FAILURE TO FILE THESE RECONCILIATION
TIMELY WILL SUBJECT THE IMPORTER TO LIQUIDATED DAMAGES CLAIMS.
QUESTIONS REGARDING THIS MESSAGE, OR THE RECONCILIATION PROTOTYPE IN
GENERAL MAY BE DIRECTED TO DON LUTHER AT (202) 927-0915 OR SHARI MCCANN
AT (202) 927-1106. INFORMATION IS ALSO AVAILABLE ON THE CUSTOMS INTERNET
WEB SITE AT WWW.CUSTOMS.GOV/RECON