Details of LA Bulletin on AD Reimbursement/Non-Reimbursement Certificates
U.S. Customs and Border Protection Field Operations at the Port of Los Angeles has issued a Public Bulletin1 regarding certificates of reimbursement or non-reimbursement of antidumping duties in order to remind the importing community that certificates of reimbursement or non-reimbursement of AD duties must be provided prior to liquidation.
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Double AD Duties Assessed if Certificate Not Filed Prior to Liquidation
The bulletin notes that 19 CFR 351.402(f)(2) requires the importer to file, prior to liquidation, a statement certifying whether or not they have entered into any agreement or understanding for the payment or refunding of AD duties assessed on the imported cargo. The bulletin notes that if this certificate is not filed prior to liquidation, CBP will assess double antidumping duties.
Instructions on the Timely Filing of Certificates, Statements
The bulletin contains the following re-issued instructions to help ensure that importers have filed an appropriate certificate or statement of reimbursement or non-reimbursement in a timely manner.
Should be with summary. CBP strongly recommends that the statement of non-reimbursement, when applicable, be included with the entry summary at the time of submission. This will preclude CBP from initiating a CBP Form 29 Notice of Action for entries without appropriate certificates.
Must be signed by I/R. Certificates must be signed by a competent officer of the company that is the importer of record (I/R). A customs broker may not sign the certificate on the client’s behalf.
Blankets acceptable. The Los Angeles International Airport and Los Angeles-Long Beach Seaport will accept a blanket statement or certificate if it shows the specific antidumping case number involved, the name of the shipper/manufacturer, and the time period covered by the certificate.
Future notification. Statements of non-reimbursement must also include language certifying that, should the importer be reimbursed for antidumping duties at a later date, CBP will be notified and provided with the entry numbers of all the affected entries.
Examples of Blanket and Single Certificates Provided
The bulletin includes examples of blanket and single certificates of reimbursement/non-reimbursement. CBP notes that it is not an official form so importers can utilize other formats, provided they contain the information required.
1This bulletin supersedes Public Bulletin No. 97-047, dated August 21, 1997.
(See ITT’s Online Archives or 10/18/10 news, 10101815, for BP summary announcing the issuance of this Public Bulletin.)
LA Public Bulletin LA10-014 available by emailing documents@brokerpower.com.