CSMS 42827113·Operational·May 26, 2020·View on csms.cbp.gov ↗

Drawback: AP on Substitution Claims that Include IRT under CC 365

Plain-English explanation

CSMS 42827113 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (operational), published on May 26, 2020. It carries the official CBP guidance brokers and importers must follow for the topic — "Drawback: AP on Substitution Claims that Include IRT under CC 365". 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 #42827113 - Drawback: AP on Substitution Claims that Include IRT under CC 365 U.S. Customs and Border Protection sent this bulletin at 05/26/2020 05:15 PM EDT Cargo Systems Messaging Service CSMS #42827113 - Drawback: AP on Substitution Claims that Include IRT under CC 365 ACE has been programmed to accept accelerated payment (AP) requests on substitution claims that include Internal Revenue Tax (IRT) submitted under class code 365. In order to be eligible to receive AP, claimants must have approved AP privileges, pursuant to the Customs regulations for their filing provision; the payment must be secured by a valid and sufficient 1A bond; and all other Customs regulatory requirements must be met. Unliquidated claims on file that were identified per the instructions in CSMS #42719473 are being returned to trade control for perfection and subsequent resubmission with the AP request. Certification Upon Claim Filing Please note that upon submission of a prospective claim or resubmission of a current claim, that includes a request for a refund of IRT, claimants are certifying that, on the merchandise designated in their claim, they have not and will not claim a refund, credit, or adjustment and will not enable any other person to claim any refund, credit, or adjustment of the tax, from any other U.S. Government agency. For questions regarding this issue please contact OTDRAWBACK@CBP.DHS.gov . For additional guidance on filing drawback, visit: https://www.cbp.gov/trade/programs-administration/entry-summary/what-is-drawback . 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 42827113?

CSMS 42827113 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "Drawback: AP on Substitution Claims that Include IRT under CC 365". 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 42827113 published?

CBP published CSMS 42827113 on May 26, 2020. 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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