Cargo Systems Messaging Service

CSMS # 62099262 - Drawback: Updated Filing Requirements for Drawback Claims that Designate Hazardous Substance Superfund Taxes (Superfund)

Customs and Border Protection (CBP) anticipates deployment of Automated Commercial Environment (ACE) programming on/about September 17, 2024, that will permit filing Superfund taxes on a drawback claim under new accounting class code 374. As such, the Superfund interim drawback guidance issued in CSMS 5848113 and 58393059 will be superseded by the filing requirements in the Drawback CATAIR, the ACE Business Rules and Process Document, all applicable regulations, and the guidance below:

1. For claims that designate Superfund taxes, claimants must upload into the Document Imaging System (DIS) with each claim:

a) 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;

b) 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; and

c) A Superfund tax worksheet.

2. Claimants that utilized the interim guidance to file Superfund drawback prior to September 17, 2024, will be required to adjust their unliquidated claims by recording the Superfund taxes in class code 374 and resubmitting the claim to CBP no later than September 27, 2024. Resubmitted claims will be required to pass all ACE validations. To facilitate the adjustment, CBP will return the affected claims to ‘trade control’ on/about the date of the programming deployment.

3. CBP will program an electronic Superfund certification indicator in the ACE drawback module in a future enhancement.

Questions regarding this issue may be sent to OTDrawback@cbp.dhs.gov.

Related messages: CSMS # 58481113, 58393059, 55990283