CSMS #39428202 - Drawback: Quarterly Harbor Maintenance Tax (HMT) Payments May be Claimed Under Class Code 398

U.S. Customs and Border Protection sent this bulletin at 08/19/2019 04:36 PM EDT

Cargo Systems Messaging Service

CSMS #39428202 - Drawback: Quarterly Harbor Maintenance Tax (HMT) Payments May be Claimed Under Class Code 398

Quarterly HMT may now be claimed under class code 398 (see the Drawback CATAIR for technical guidance). Claimants that currently utilize class code 039 to claim these taxes must contact their Drawback Specialist and have their claim(s) reverted to Trade Control for perfection.

Claims that include quarterly HMT must include an upload into DIS with the relevant CBP Form 349 and an entry recap sheet that lists all entries included on the Form 349 with a breakdown of the HMT paid per entry.

For questions regarding this issue please contact OTDRAWBACK@CBP.DHS.gov.

Related Messages: CSMS #39392017

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