Cargo Systems Messaging Service

CSMS # 58393059 - Drawback: Interim Guidance for Filing a Petroleum Superfund Excise Tax Claim with an Accelerated Payment Request

CBP is in the process of reprogramming the ACE drawback module to accommodate petroleum Hazardous Substance Superfund (Superfund) claims for taxes paid pursuant to 26 U.S.C. § 4611(a)(2) and 26 U.S.C. § 4611(c)(1)(A). The updated programming is anticipated to be completed and deployed by the fall of 2024.

In the interim, claimants may file a claim for petroleum Superfund taxes with an accelerated payment request by adhering to the guidelines outlined below.
Superfund claims without an accelerated payment request should be delayed until the enhanced programming is complete; such claims may be filed up until December 31, 2027.

Interim Guidelines for eligible petroleum Superfund claims with an accelerated payment request:

1. Any claimant that submits a Superfund claim pursuant to this interim guidance agrees and certifies they will adhere to the guidance outlined herein and report their Superfund claims to CBP as instructed. Failure to adhere to these guidelines will result in claim denial.
2. For the filing provision, claimants must be preapproved for AP per the requirements in 19 C.F.R § 190.92 and have the requisite bonding as required by the Customs regulations.  

3. Claimants must file a complete drawback claim in ACE that meets all the statutory and regulatory requirements for the filing provision, including timeliness under 19 U.S.C. § 1313(r). 

4. Per the guidance in the Drawback CATAIR 43-record, Superfund taxes will be recorded in the ‘Adjusted Claim Amount’ (ACA) field under class code (cc) 364 for the designated merchandise associated with the tax payment. The Superfund drawback claim may not exceed 99% of the eligible tax payment. 

5. In addition to any other claim documentary upload requirements, for each Superfund claim, claimants must upload the following to the Document Image System (DIS) within 24 hours of claim acceptance by ACE:

   1. A certification that the claimant has not and will not claim any other refund, credit, or adjustment and will not enable any other person to claim any other refund, credit, or adjustment of the Superfund tax;

   2. A copy of IRS forms 720 (or 720(x)), and 6627 that lists the petroleum products on which the Superfund tax that is the basis for the drawback was paid;

   3. A Superfund tax worksheet in the following format:

 6. On a monthly basis, claimants agree to email an AP Superfund claim ‘recap’ sheet to OTdrawback@cbp.dhs.gov that lists their previous month’s AP Superfund drawback claims that have been accepted by ACE, whether the AP been disbursed by CBP or not. Claimants agree to email the spreadsheet within 7 calendar days of the beginning of the month that follows the filing month. Customs brokers may submit a consolidated recap sheet for their claimants. The recap sheet will be filed in the following format in an electronic spreadsheet:

CBP will delay liquidation of all Superfund claims until deployment of the updated programming in the ACE drawback module. Upon programming deployment, CBP will return all AP Superfund claims to trade control and claimants will be required to adjust the Superfund monies to the corrected class code(s) and resubmit the claim to CBP. Resubmissions will be required to pass all ACE validations in place at the time of the claim resubmission. Perfected claims will then be eligible for liquidation.

Questions concerning this issue can be addressed to the Office of Trade at OTDRAWBACK@CBP.DHS.GOV.

Related Message: 55990283