Importers Can Miss Refunds on Sections 232, 301 Duties if Entries Liquidate Before Exclusions Granted, CBP Says
Importers have some options to preserve refunds on entries subject to Section 232 or Section 301 tariffs while awaiting a decision on exclusion requests, a CBP official said during a May 9 conference call. An importer can request an extension…
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to the liquidation, the official said. Importers also can file a protest after liquidation and "provide information that the exclusion has been applied for but not granted," the official said. If a protest period expires after liquidation and an exclusion is granted, "CBP does not have any legal mechanisms to provide refunds of duties after the protest period closes," he said. CBP recommends "that importers pay close attention to the liquidation dates" for entries that are subject to the tariffs but could receive an exclusion, the official said.