GSP Retroactive Duty Refund Requests
Deadline is September 19, 2018

August 31, 2018

CBP released CMS #18-000505 on August 30, 2018 setting forth information on filing retroactive duty refund requests for GSP.

H.R. 1625 “Consolidate Appropriations Act, 2018” reauthorized the GSP for goods entered or withdrawn from warehouse for consumption from January 1, 2018 through December 31, 2020. The new law, which was effective April 22, 2018, also provided for retroactive refund of all duties, without interest, to the importer of GSP-eligible goods entered during January 1, 2018 through April 21, 2018 (known as the "lapse period").

Importers wishing to claim GSP preferences on importations without the SPI “A” must input a Post Summary Correction (PSC) or protest (CBP will accept a protest, although not a true 19 USC ยง 1514) to the corresponding Port team or Center of Excellence and Expertise team requesting the GSP refund no later than September 19, 2018. CBP will deny all GSP duty refund requests received after September 19, 2018, unless the request is a re-submission of a previously submitted and improperly denied request.

Additional Information can be found at CBP’s GSP page.

For more information or questions about this and other customs issues, contact George R. Tuttle, III at or at (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.

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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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