CSMS 59341925·Operational·February 8, 2024·View on csms.cbp.gov ↗

Drawback: Reconciliation Refunds and Subsequent Drawback Calculations

Plain-English explanation

CSMS 59341925 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (operational), published on February 8, 2024. It carries the official CBP guidance brokers and importers must follow for the topic — "Drawback: Reconciliation Refunds and Subsequent Drawback 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 # 59341925 - Drawback: Reconciliation Refunds and Subsequent Drawback Calculations U.S. Customs and Border Protection sent this bulletin at 02/08/2024 01:01 PM EST Cargo Systems Messaging Service CSMS # 59341925 - Drawback: Reconciliation Refunds and Subsequent Drawback Calculations Drawback claimants are reminded that for consumption entries subject to reconciliation and subsequently designated on a drawback claim, reconciliation refunds must be considered when calculating the drawback due per 19 C.F.R. § 190.51. To assist in calculating the available drawback, claimants may use ACE report ‘ITRAC-008 Reconciliation Details’ to view the final reconciled amount on a flagged entry. 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 59341925?

CSMS 59341925 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "Drawback: Reconciliation Refunds and Subsequent Drawback 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 59341925 published?

CBP published CSMS 59341925 on February 8, 2024. 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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