CSMS 62099262·Operational·September 6, 2024·View on csms.cbp.gov ↗

Drawback: Updated Filing Requirements for Drawback Claims that Designate Hazardous Substance Superfund Taxes (Superfund)

Plain-English explanation

CSMS 62099262 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (operational), published on September 6, 2024. It carries the official CBP guidance brokers and importers must follow for the topic — "Drawback: Updated Filing Requirements for Drawback Claims that Designate Hazardous Substance Superfund Taxes (Superfund)". 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 # 62099262 - Drawback: Updated Filing Requirements for Drawback Claims that Designate Hazardous Substance Superfund Taxes (Superfund) U.S. Customs and Border Protection sent this bulletin at 09/06/2024 04:35 PM EDT Cargo Systems Messaging Service CSMS # 62099262 - Drawback: Updated Filing Requirements for Drawback Claims that Designate Hazardous Substance Superfund Taxes (Superfund) Customs and Border Protection (CBP) anticipates deployment of Automated Commercial Environment (ACE) programming on/about September 17, 2024, that will permit filing Superfund taxes on a drawback claim under new accounting class code 374. As such, the Superfund interim drawback guidance issued in CSMS 5848113 and 58393059 will be superseded by the filing requirements in the Drawback CATAIR, the ACE Business Rules and Process Document, all applicable regulations, and the guidance below: 1. For claims that designate Superfund taxes, claimants must upload into the Document Imaging System (DIS) with each claim: a) A copy of IRS forms 720 (or 720(x)), and 6627 that lists the petroleum products on which the Superfund tax that is the basis for the drawback was paid; b) A certification that the claimant has not and will not claim any other refund, credit, or adjustment and will not enable any other person to claim any other refund, credit, or adjustment of the Superfund tax; and c) A Superfund tax worksheet. 2. Claimants that utilized the interim guidance to file Superfund drawback prior to September 17, 2024, will be required to adjust their unliquidated claims by recording the Superfund taxes in class code 374 and resubmitting the claim to CBP no later than September 27, 2024 . Resubmitted claims will be required to pass all ACE validations. To facilitate the adjustment, CBP will return the affected claims to ‘trade control’ on/about the date of the programming deployment. 3. CBP will program an electronic Superfund certification indicator in the ACE drawback module in a future enhancement. Questions regarding this issue may be sent to OTDrawback@cbp.dhs.gov . Related messages: CSMS # 58481113, 58393059, 55990283 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 62099262?

CSMS 62099262 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "Drawback: Updated Filing Requirements for Drawback Claims that Designate Hazardous Substance Superfund Taxes (Superfund)". 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 62099262 published?

CBP published CSMS 62099262 on September 6, 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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