Cargo Systems Messaging Service

CSMS #42719473 - Drawback: Commencing AP Processing on Substitution Claims that Include IRT under CC 365

CBP will begin processing accelerated payment (AP) requests for internal revenue tax (IRT), claimed under class code 365 on substitution drawback claims. This message modifies CSMS #18-000737, dated 12/17/2018 and CSMS # 19-000253, dated 5/20/2019.

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.

Guidance for New Claims

A CSMS will be issued when new claims that include AP requests for IRT claimed under class code 365 on substitution drawback claims may be submitted. If there is a question regarding filing timeframes in 19 CFR 190.51(e), claimants should contact the Office of Trade at OTDRAWBACK@CBP.DHS.GOV for additional guidance.

Processing Unliquidated Claims Currently on File

For AP eligible unliquidated claims currently on file, claimants must perfect their claim(s) by adding the AP indicator and valid bonding as necessary. To that end, claimants must identify their eligible claims by sending an email to OTDRAWBACK@CBP.DHS.GOV (subject line: Unliquidated claim(s) eligible for IRT AP) and provide the claimant name, claim number (ex.: Ace Corp, ABC-45678910), and a request to return the claim(s) to trade control for AP. Multiple claims should be recorded in a list format. These claims will be returned to trade control for perfection. Once perfected, claimants must resubmit their claims per the guidance in the Drawback CATAIR. Resubmission will not change the original claim date. AP processing will generally take place within 3 weeks from the date a valid AP request is received in ACE.

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.