In Delphi Petroleum, Inc., v U.S., the Court of International Trade ruled that Delphi's delayed drawback claims filing were permitted under 19 USC 1313(r)(1), because a Customs official was responsible for the delay in filing.
Drawback
A duty drawback is a refund by CBP of the duties, taxes, or fees paid on imported goods, which were imposed upon importation as prescribed in 19 U.S.C. 1313(d). More broadly, a drawback also includes the refund or remission of other excise taxes pursuant to other provisions of law.
The Treasury Department has published its fall 2009 semi-annual regulatory agenda for U.S. Customs and Border Protection.
The Department of Homeland Security has published its fall 2009 semi-annual regulatory agenda for U.S. Customs and Border Protection.
At the November 5, 2009 Trade Support Network meeting, the TSN presented multiple documents to U.S. Customs and Border Protection regarding the Automated Commercial Environment.
U.S. Customs and Border Protection has issued a proposed rule to close the Port of Los Angeles-Long Beach's (Los Angeles) Drawback Center.
U.S. Customs and Border Protection has issued a notice announcing that it is again extending the comment period on its proposed rule to amend 19 CFR to preclude the filing of a substitution drawback claim1 for Federal excise tax2 paid on imported merchandise in situations where (1) no excise tax was paid on the substituted merchandise or where (2) the substituted merchandise is the subject of a different claim for refund or drawback of Internal Revenue Code taxes.
The following were among determinations of the Court of International Trade in cases involving antidumping or countervailing duty law in October 2009.
U.S. Customs and Border Protection has issued a notice announcing that it is extending the comment period on its proposed rule to amend 19 CFR to preclude the filing of a substitution drawback claim1 for Federal excise tax2 paid on imported merchandise in situations where (1) no excise tax was paid on the substituted merchandise or where (2) the substituted merchandise is the subject of a different claim for refund or drawback of Internal Revenue Code taxes.
CBP has issued a memorandum announcing that the first tranche for the fiscal year 2010 specialty sugar tariff rate quota that opened on October 20, 2009 oversubscribed at opening moment. The pro rata percentage is 40.84258% or 0.4084258. Entries or withdrawals for consumption for specialty sugar presented after the opening should be returned to the broker for amendment.
U.S. Customs and Border Protection has issued a proposed rule to amend 19 CFR to preclude the filing of a substitution drawback claim1 for Federal excise tax2 paid on imported merchandise in situations where (1) no excise tax was paid on the substituted merchandise or where (2) the substituted merchandise is the subject of a different claim for refund or drawback of Internal Revenue Code taxes.