CBP Memo on Post-Import Preference Claims that Include Classification Change
U.S. Customs and Border Protection has issued a memorandum on the administration of a 19 USC 1520(d), post-importation preference claim that includes a classification change. CBP is issuing this memo in the interest of informed compliance and processing uniformity.
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(Post-importation preference claims allow for a preference claim to be made within one year from the date of importation, if a claim was not made at the time of importation. This statutory provision does not allow for other changes and/or amendments to an entry summary; therefore importers and brokers must use existing regulatory provisions to make corrections to an entry summary.)
Claim and HTS Change Made Before Liq Should be Presented as a 520(d) Submission & PEA/PSC
When a post-importation preference program claim under 19 USC 1520(d) is presented on an unliquidated entry which also requires a Harmonized Tariff Schedule classification change, the HTS tariff change should be presented as a Post Entry Amendment (PEA) or Post Summary Correction (PSC), simultaneously with the 520(d) submission.
PSC functionality was deployed in ACE effective June 4, 2011. Therefore, 520(d) claims should reference any PSC filed in ACE to ensure any classification changes are taken into account prior to the processing of the 520(d). For ACE entry summaries importers or filers should also add language to the PSC Filing Explanation Record that confirms the filing of the 520(d) claim.
(See ITT’s Online Archives or 06/07/11 news, 11060719, for BP summary of CBP deploying PSC on June 4.)
Claim and HTS Change Made After Liq Should be Presented as a 520(d) Submission &Protest
When a post-importation preference program claim under 19 USC 1520(d) is presented on a liquidated entry which also requires a HTS classification change, the tariff change should be presented as a 19 USC 1514 (protest) simultaneously with the 520(d) submission.
CBP questions regarding post-importation claims should be directed to Katrina Chang or Seth Mazze FTA@dhs.gov. Entry summary and processing questions should be directed to Laurie Dempsey at (202) 863-6509.