CSMS# 18-000234 - Update: CBP Bills for Supplemental Duties, Taxes and Fees, or Vessel Repair Duties
U.S. Customs and Border Protection sent this bulletin at 03/20/2018 09:20 AM EDTYou are subscribed to Trade Policy Updates for U.S. Customs and Border Protection. This information has recently been updated, and is now available.
CSMS# 18-000234 - Update: CBP Bills for Supplemental Duties, Taxes and Fees, or Vessel Repair Duties
03/20/2018 08:38 AM EDT
Trade Policy Updates
On August 14, 2017, CBP posted a reminder to the importing public that a bill becomes delinquent 31 days after the date of the bill whether protested or not per 19 USC § 1505(d) and 19 CFR 24.3(e). After 30 days, 19 USC § 1505(d) interest also accrues from the date of liquidation until the full balance is paid. As long as the debt remains unpaid, delinquency interest continues to accrue. Also, per 19 CFR 24.3a(d), the principal will be notified at the time of the initial billing, and every 30 days after the due date until the bill is paid or otherwise closed.
Effective March 26, 2018, CBP will be mailing its dunning letters 120 days from the date of the bill to outline what will happen if payment is not received or if a protest is not filed within 180 days per 19 U.S.C. § 1514. In general, if a protest is filed within 180 days, the bill will not be subject to setoff by diverted refunds, per 19 C.F.R. § 24.72, nor will the importer be subject to sanction because of that bill, per 19 C.F.R. § 142.14, until the protest decision is made. However, if a protest is not filed within 180 days, the bill is subject to being setoff by a diverted refund, if available, per 19 C.F.R. § 24.72, and/or CBP may sanction the importer because of that bill, per 19 C.F.R. § 142.14.
Related CSMS No. 17-000489
On August 14, 2017, CBP posted a reminder to the importing public that a bill becomes delinquent 31 days after the date of the bill whether protested or not per 19 USC § 1505(d) and 19 CFR 24.3(e). After 30 days, 19 USC § 1505(d) interest also accrues from the date of liquidation until the full balance is paid. As long as the debt remains unpaid, delinquency interest continues to accrue. Also, per 19 CFR 24.3a(d), the principal will be notified at the time of the initial billing, and every 30 days after the due date until the bill is paid or otherwise closed.
Effective March 26, 2018, CBP will be mailing its dunning letters 120 days from the date of the bill to outline what will happen if payment is not received or if a protest is not filed within 180 days per 19 U.S.C. § 1514. In general, if a protest is filed within 180 days, the bill will not be subject to setoff by diverted refunds, per 19 C.F.R. § 24.72, nor will the importer be subject to sanction because of that bill, per 19 C.F.R. § 142.14, until the protest decision is made. However, if a protest is not filed within 180 days, the bill is subject to being setoff by a diverted refund, if available, per 19 C.F.R. § 24.72, and/or CBP may sanction the importer because of that bill, per 19 C.F.R. § 142.14.
Related CSMS No. 17-000489
Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com.
This service is provided to you at no charge by U.S. Customs and Border Protection.
Privacy Policy | GovDelivery is providing this information on behalf of U.S. Department of Homeland Security, and may not use the information for any other purposes.
 |
 |