CSMS # 55990283 - Drawback: Claiming Superfund Excise Tax Payments Made to the Internal Revenue Service (IRS)

U.S. Customs and Border Protection sent this bulletin at 04/21/2023 02:25 PM EDT

Cargo Systems Messaging Service

CSMS # 55990283 - Drawback: Claiming Superfund Excise Tax Payments Made to the Internal Revenue Service (IRS)

CBP is aware that effective January 1, 2023, certain imported commodities are subject to new environmental taxes under Chapter 38 of the Internal Revenue Code. CBP is presently formulating the necessary internal procedures to process drawback claims for such taxes. In the meantime, drawback claimants should be aware that, at this time, CBP is unable to ensure that a request for accelerated payment (AP) of any estimated drawback that may be claimed for such taxes is fully consistent with the requirements of the drawback law and 19 C.F.R. Part 190, as required for AP under 19 C.F.R. 190.92. Accordingly, CBP is currently unable to process AP on a drawback claim for such taxes.

CBP is actively addressing this issue and will provide additional information as it becomes available.

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

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