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CSMS #44097386 - Troubleshooting Drawback Revenue Errors
U.S. Customs and Border Protection sent this bulletin at 09/16/2020 09:31 AM EDT
Cargo Systems Messaging Service
CSMS #44097386 - Troubleshooting Drawback Revenue Errors
The purpose of message is to explain the common revenue errors that filers receive on drawback claims and to identify steps the filer must complete before reaching out to their ABI client representative for assistance.
There are three main types of revenue errors: entry level, entry line level and Per Unit Average (PUA/Lesser of Rule) errors that impact substitution claims. An entry level error refers to the total duty, taxes and fees paid on the import entry summary. Entry line level refers to the total duty, taxes and fees paid on the designated entry summary line. PUA/LOR refers to those scenarios that are triggered by the Entered Goods Value/Unit (EGVU) calculation for substitution.
The chart below illustrates the three main error types and some of the corresponding fatal error code(s) that a filer will receive if the claim fails that specific validation. Multiple error codes can be received on the same entry summary line item.
99% Duty/PR Duty (Class Code 364)
99% Tax (Class Code 365)
100% Tax (Class Code 365)
HMT (Class Code 398)
MPF (Class Code 399)
Entry Level
F014
F119
F015
F083
F011
Entry Line Level
F551
F552
F553
F554
F555
Per Unit Averaging / Lesser of Rule
F542
F543
n/a
F541
F540
Core Drawback Claims (Drawback Provisions 01 – 23) are validated at the entry level
TFTEA Drawback Claims (Drawback Provisions 51 – 75) are validated at the entry line level; and
TFTEA Substitution Drawback Claims (Drawback Provisions 52, 59, 66, 72, 73, 74, 75) are validated at the entry line level but follow the Per Unit Averaging or Lesser Of Rule
Note: The troubleshooting tab for the Drawback Error Dictionary indicates entry, line level or PUA error types. The link for the Drawback Error Dictionary can be found here:
https://www.cbp.gov/document/guidance/ace-drawback-error-dictionary
In the event of an “exceeding the paid amount” validation error on either a new claim or a replacement claim, filers must follow the troubleshooting steps below and have this information available for review before contacting an ABI client representative for assistance:
Identify the full drawback claim number and the suspect designated import entry number that instigated the validation error. List the calculated dollars by designated entry line and Class Code;
Verify the total monies paid to CBP on the suspect designated entry. Monies should be accounted for per entry line by Class Code;
Verify all refunds, either administrative, or through a reconciliation, and ensure these monies are accounted for in the totals identified in step 2;
Identify ALL liquidated and unliquidated drawback claims that designate the suspect entry summary line item(s). For each claim, total the calculated amounts for the suspect entry summary line item Class Code. For CORE claims, account for the dollars at the header level;
Total all dollars calculated in step 4, then subtract this amount from the total dollars paid as determined in steps 2 and 3;
Verify the calculated dollars identified in step 1 do not exceed the dollars available in step 5.
Verify the HTSUS numbers that are transmitted in the 41-record match the HTSUS numbers on the entry summary line (if these numbers do not align, revenue errors can be triggered); and
Ensure the EGVU and Substituted Value per Unit (when applicable) are reported correctly (it is important to note that if the value is reported incorrectly that will also trigger revenue errors).
In general, a claim will receive the validation error if the total calculated dollars claimed against a designated entry/entry line and class code exceed 99% of the monies paid to CBP.
If, after completing the above steps, there are still revenue errors, please reach out to your ABI client representative for further assistance.
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