Cargo Systems Messaging Service
CSMS #46189077 - Required Submission of Duty Free Certificate for Commercial Shipments under Subheading 9808.00.30
Purpose: Clarification for external stakeholders regarding the required submission of Duty Free Certificate for commercial shipments under Subheading 9808.00.30
The Harmonized Tariff Schedule of the United States, Chapter 98, Special Classification Provisions, Subchapter VIII, Importations of the United States Government, Subheading 9808.00.30, allows duty free treatment for articles for military departments when the materials are certified to the Commissioner of Customs.
The ACE Entry Summary Business Rules state “If a duty-free certificate is not submitted to CBP within six months from the date of entry or release under the immediate delivery release procedures, the entry will be liquidated dutiable with the applicable HTS.” CBP requires the importer or authorized agent to submit the duty-free certificate received from DCMA-NY via the Document Image System (DIS). The certificate should be made available in DIS with the associated entry number for CBP and verification purposes within six months from the date of entry. The duty free certificate is not required for the original filing or release; it is required for the duty free status and liquidation of the entry.
This change has no impact on the processing of the military shipments, entry type 51 and it is strictly in reference to the duty free certificate for 9808 commercial shipments.
If the importer is unable to obtain the duty free certificate, a post summary correction (PSC) must be filed to pay duty on the entry.
This CSMS is intended to provide a current update and clarification to CSMS 13-000356.
Questions regarding this issue should be addressed the Office of Trade, Commercial Operations, Revenue and Entry (CORE) Division at OTEntrySummary@cbp.dhs.gov.
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