CSMS 39428202·Operational·August 19, 2019·View on csms.cbp.gov ↗

Drawback: Quarterly Harbor Maintenance Tax (HMT) Payments May be Claimed Under Class Code 398

Plain-English explanation

CSMS 39428202 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (operational), published on August 19, 2019. It carries the official CBP guidance brokers and importers must follow for the topic — "Drawback: Quarterly Harbor Maintenance Tax (HMT) Payments May be Claimed Under Class Code 398". CSMS messages are the operational layer between Commerce determinations and at-the-border collections: when Commerce publishes a new rate, scope ruling, or instruction, CBP turns it into a CSMS that ACE/ACS systems and brokers act on.

Message body

Full text as published by U.S. Customs and Border Protection

CSMS #39428202 - Drawback: Quarterly Harbor Maintenance Tax (HMT) Payments May be Claimed Under Class Code 398 U.S. Customs and Border Protection sent this bulletin at 08/19/2019 04:36 PM EDT Cargo Systems Messaging Service CSMS #39428202 - Drawback: Quarterly Harbor Maintenance Tax (HMT) Payments May be Claimed Under Class Code 398 Quarterly HMT may now be claimed under class code 398 (see the Drawback CATAIR for technical guidance). Claimants that currently utilize class code 039 to claim these taxes must contact their Drawback Specialist and have their claim(s) reverted to Trade Control for perfection. Claims that include quarterly HMT must include an upload into DIS with the relevant CBP Form 349 and an entry recap sheet that lists all entries included on the Form 349 with a breakdown of the HMT paid per entry. For questions regarding this issue please contact OTDRAWBACK@CBP.DHS.gov. Related Messages: CSMS #39392017 Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page . You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com . This service is provided to you at no charge by U.S. Customs and Border Protection . Privacy Policy | GovDelivery is providing this information on behalf of U.S. Department of Homeland Security, and may not use the information for any other purposes. Powered by Privacy Policy | Cookie Statement | Help

Frequently asked questions

What is CSMS 39428202?

CSMS 39428202 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "Drawback: Quarterly Harbor Maintenance Tax (HMT) Payments May be Claimed Under Class Code 398". CSMS bulletins are the operational instructions CBP issues to brokers, importers, and ACE filers covering rate changes, system updates, scope guidance, and other day-to-day customs-operations changes.

When was CSMS 39428202 published?

CBP published CSMS 39428202 on August 19, 2019. The bulletin's instructions are typically operative as of the publication date unless the body specifies a different effective date.

Is the CBP CSMS the legally binding instruction?

Yes — for at-the-border filing and entry collection. CSMS messages translate Commerce's Federal Register determinations into operational CBP instructions that ACE/ACS systems and brokers execute. The Federal Register notice is the underlying legal authority; the CSMS is the operational implementation. Both should be read together when reconciling a rate or scope change.

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