CSMS 51231930·Operational·March 7, 2022·View on csms.cbp.gov ↗

Guidance: Drawback Internal Revenue Tax (IRT) Refund Calculations

Plain-English explanation

CSMS 51231930 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (operational), published on March 7, 2022. It carries the official CBP guidance brokers and importers must follow for the topic — "Guidance: Drawback Internal Revenue Tax (IRT) Refund Calculations". 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 #51231930 - Guidance: Drawback Internal Revenue Tax (IRT) Refund Calculations U.S. Customs and Border Protection sent this bulletin at 03/07/2022 12:16 PM EST Cargo Systems Messaging Service CSMS #51231930 - Guidance: Drawback Internal Revenue Tax (IRT) Refund Calculations Drawback Update: For imported merchandise where IRT was paid to CBP, any related IRT drawback claim calculations must reflect IRT refunds paid by the Tobacco Tax and Trade Bureau (TTB). If an IRT refund was paid by TTB, the claimant may not seek a drawback refund from CBP for those same dollars: see CSMS #42827113 for additional information. Furthermore, a drawback claim for IRT should not be submitted to CBP if a prospective IRT refund request for those same dollars has been made with TTB. Claimants that have unliquidated IRT claims on file with CBP are encouraged to review those claims to ensure a duplicate refund has not been requested from both TTB and CBP per the guidance stated herein. For any questions regarding this update, please email OTDRAWBACK@cbp.dhs.gov Drawback Website : https://www.cbp.gov/trade/programs-administration/entry-summary/drawback-overview 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 51231930?

CSMS 51231930 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "Guidance: Drawback Internal Revenue Tax (IRT) Refund Calculations". 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 51231930 published?

CBP published CSMS 51231930 on March 7, 2022. 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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