CBP Gives Guidance on ACE Drawback Claims Involving NAFTA, Citrus
CBP provided some information on drawback claims for when ACE becomes mandatory for electronic filers. "Drawback manufacturing claims for export to Canada (CA) or Mexico (MX) under NAFTA must be filed based on the ’lesser of’ either the duty paid…
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in the United States or the duty paid in the NAFTA country," CBP said in a CSMS message (here). "In cases where the final product exported to CA/MX was manufactured from more than one imported part, ACE Drawback is designed to allow for multiple line input in the 43 record (Import Revenue Claimed). In the claim amount field, the 'lesser of' duty amount paid should be allocated across each line. An even allocation is not necessary, so long as the amount totals the lesser duty amount claimed." The agency said in another CSMS message (here) that all "substitution unused merchandise drawback claims containing exports of citrus to Canada must be filed separately." CBP hasn't released a new date for the deployment of drawback and other post-release functions in ACE after it was delayed last month (see 1701110039).