Cargo Systems Messaging Service

CSMS #42827113 - Drawback: AP on Substitution Claims that Include IRT under CC 365

ACE has been programmed to accept accelerated payment (AP) requests on substitution claims that include Internal Revenue Tax (IRT) submitted under class code 365.

In order to be eligible to receive AP, claimants must have approved AP privileges, pursuant to the Customs regulations for their filing provision; the payment must be secured by a valid and sufficient 1A bond; and all other Customs regulatory requirements must be met.

Unliquidated claims on file that were identified per the instructions in CSMS #42719473 are being returned to trade control for perfection and subsequent resubmission with the AP request.

Certification Upon Claim Filing
Please note that upon submission of a prospective claim or resubmission of a current claim, that includes a request for a refund of IRT, claimants are certifying that, on the merchandise designated in their claim, they have not and will not claim a refund, credit, or adjustment and will not enable any other person to claim any refund, credit, or adjustment of the tax, from any other U.S. Government agency.

For questions regarding this issue please contact OTDRAWBACK@CBP.DHS.gov. For additional guidance on filing drawback, visit: https://www.cbp.gov/trade/programs-administration/entry-summary/what-is-drawback.