You Can Now Resubmit a Protest for Post-Importation
Preference Claims Previously Rejected as Non-Protestable


June 8, 2017

Pursuant to the Court of International Trade (CIT) decision in Zojirushi American Corp v. U.S., Slip Op. 16-78 (August 4, 2016), CBP is permitting the use of the protest mechanism set forth in section 19 USC 1514 for those Preference Programs (e.g. Free Trade Agreements (FTA)) and Special Trade Legislation programs (STL) that do not have the statutory post-importation mechanism set forth under 19 USC 1520(d).

Time is of the essence if your company wishes to pursue these matters. Protestants who wish to have their protests reconsidered must resubmit their protests within 180 days of the issuance of the February 15, 2017 memorandum, i.e. on or about August 14, 2017.

If the original protest submission claiming preferential tariff treatment after importation was rejected as non-protestable, Protestants may request reliquidation of the entry through a new protest or through a letter which should include the following:

  • Statement that this a resubmission of a previous preference claim that was rejected as non-protestable.
  • Copy of the original protest showing that it was rejected as non-protestable.
  • Certification of origin (or data elements) for the tariff-shift model FTAs that are subject to section 514:
    • Australia FTA (AUFA) and
    • Singapore FTA (SGFTA).
  • Affidavit in lieu of a certification of origin for the following Free Trade Agreements:
    • Bahrain FTA (BHFTA),
    • Israel FTA (ILFTA),
    • Jordan FTA (JOFTA), and
    • Morocco FTA (MAFTA).
  • Affidavit in lieu of a certification of origin for the following Special Trade Legislation programs:
    • African Growth Opportunity Act (AGOA),
    • Caribbean Basin Economic Recovery Act (CBERA),
    • Caribbean Basin Trade Partnership Act (CBTPA),
    • Civil Aircraft Agreement (CAA),
    • Generalized System of Preferences (GSP),
    • Insular Possessions,
    • Intermediate Chemicals for Dyes (Intermediate Chemicals),
    • Agreement on Trade in Pharmaceutical Products (Pharma),
    • Etc.

Re-submission may be done electronically through the ACE Protest Module via the ACE Portal or by hardcopy to the CBP Port of Entry.

Unliquidated entries under these programs may be processed using current Post Entry Amendment (PEA) or Post Summary Correction (PSC) procedures.

The Preference Programs (i.e. Free Trade Agreements (FTAs) and Special Trade Legislation programs (STLs)) that are subject to 19 USC 1514 and do not have the statutory post-importation mechanism under 19 USC 1520(d) are:

  • African Growth and Opportunity Act (AGOA),
  • Australia FTA (AUFTA),
  • Bahrain FTA (BHFTA),
  • Caribbean Basin Economic Recovery ACT (CEBRA),
  • Caribbean Basin Trade Partnership Act (CBTPA),
  • Civil Aircraft Agreement (CAA),
  • Generalized System of Preferences (GSP),
  • Insular Possessions,
  • Israel FTA (ILFTA),
  • Intermediate Chemicals on Trade in Pharmaceutical Products (Pharma), and
  • Singapore FTA (SGFTA).

For preference programs that by law have a post-importation provision (i.e., Dominican Republic-Central America FTA (CAFTA-DR), Chile FTA (CLFTA), Columbia TPA (COTPA), Korea TPA (UKFTA), North American Free Trade Agreement (NAFTA), Oman FTA (OMFTA), Panama TPA (PATPA), Peru TPA (PETPA)), a 520(d) post-importation claim remains the only appropriate mechanism to seek preference when not claimed at the time of importation.

For questions about these or other Customs matters, please contact George Tuttle, III, at george.tuttle.iii@tuttlelaw.com or 415-986-8780.

 

George R. Tuttle, III is an attorney with the Law Offices of George R. Tuttle in the San Francisco Bay Area.

The information in this article is general in nature, and is not intended to constitute legal advice or to create an attorney-client relationship with respect to any event or occurrence, and may not be considered as such.

Copyright © 2017 by Tuttle Law Offices.  

All rights reserved.  Information has been obtained from sources believed to be reliable.  However, because of the possibility of human or mechanical error by our offices or by others, we do not guarantee the accuracy, adequacy, or completeness of any information and are not responsible for any errors, omissions, or for the results obtained from the use of such information.

 

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