CSMS 55990283·Operational·April 21, 2023·View on csms.cbp.gov ↗

Drawback: Claiming Superfund Excise Tax Payments Made to the Internal Revenue Service (IRS)

Plain-English explanation

CSMS 55990283 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (operational), published on April 21, 2023. It carries the official CBP guidance brokers and importers must follow for the topic — "Drawback: Claiming Superfund Excise Tax Payments Made to the Internal Revenue Service (IRS)". 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 # 55990283 - Drawback: Claiming Superfund Excise Tax Payments Made to the Internal Revenue Service (IRS) U.S. Customs and Border Protection sent this bulletin at 04/21/2023 02:25 PM EDT Cargo Systems Messaging Service CSMS # 55990283 - Drawback: Claiming Superfund Excise Tax Payments Made to the Internal Revenue Service (IRS) CBP is aware that effective January 1, 2023, certain imported commodities are subject to new environmental taxes under Chapter 38 of the Internal Revenue Code. CBP is presently formulating the necessary internal procedures to process drawback claims for such taxes. In the meantime, drawback claimants should be aware that, at this time, CBP is unable to ensure that a request for accelerated payment (AP) of any estimated drawback that may be claimed for such taxes is fully consistent with the requirements of the drawback law and 19 C.F.R. Part 190, as required for AP under 19 C.F.R. 190.92. Accordingly, CBP is currently unable to process AP on a drawback claim for such taxes. CBP is actively addressing this issue and will provide additional information as it becomes available. Questions concerning this issue can be addressed to the Office of Trade at OTDRAWBACK@CBP.DHS.GOV 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 55990283?

CSMS 55990283 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "Drawback: Claiming Superfund Excise Tax Payments Made to the Internal Revenue Service (IRS)". 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 55990283 published?

CBP published CSMS 55990283 on April 21, 2023. 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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