|
CERT and Deployment of an Electronic Superfund Tax (Superfund) Certification Indicator in ACE
- Trade testing of an electronic Superfund Certification Indicator is available now in the CERT environment. The electronic Superfund Certification Indicator will allow the Trade to electronically certify Drawback Superfund Refunds.
- Effective on January 21, 2025, CBP will deploy an electronic Superfund Certification Indicator in ACE. Filers must use an electronic Superfund Certification Indicator when filing Superfund tax drawback claims under accounting class code 374 for the claims to be accepted by ACE.
The Superfund drawback guidance issued in CSMS 62099262 will be superseded by the filing requirements in the Drawback CATAIR, the ACE Business Rules and Process Document, all applicable regulations, and the guidance below: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. Filers must use the new electronic Superfund Certification Indicator when filing Superfund claims under accounting class code 374 in order for the claims to be accepted by ACE.
2. For any unliquidated Superfund tax claims filed prior to January 21, 2025, a Superfund Certification Indicator must be added to each Superfund claim, beginning January 21, 2025. Trade may request Trade Control Status from CBP users and re-transmit the claim(s) with the Superfund Certification Indicator, or reach out to CBP users for assistance, if applicable.
3. Resubmitted claims will be required to pass all ACE validations. All accepted Superfund tax drawback claims will be verified by CBP. See 19 C.F.R. § 190.61(a).
4. For purposes of claim verification, the following documentation is required:
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; and
b) A Superfund tax worksheet.
Claims that lack either of these documents may be denied if CBP is unable to verify eligibility for drawback. To prevent delays with claim verification, and possible claim denial, the above documentation may be uploaded into the Document Imaging System (DIS) at the time that a claim is filed in ACE.
Validations of Oil Spill Tax and Petroleum Superfund Tax claims
- Effective on January 21, 2025, ACE will validate that a Superfund drawback claim has been certified. ACE will issue applicable error messaging for missed or incorrect application of the certification.
- For incorrect claim amounts of Oil Spill Tax and/or Superfund Tax claims, ACE will also send applicable error messaging.
For information on these changes please review the following documents below, available on cbp.gov:
Questions regarding this issue may be sent to OTDrawback@cbp.dhs.gov
For technical questions about these changes, contact your assigned CBP Client Representative.
Related CSMS Messages: 55990283, 62099262, 63128917, 63386450
|
