U.S. Court Upholds Differing Treatment of NAFTA Post-Entry Duty Refund Claims

The U.S. Court of International Trade (CIT) upheld U.S. Customs and Border Protection’s reasoning for treating post-entry claims of NAFTA preferential duty treatment differently depending on whether they were submitted traditionally or through CBP’s reconciliation program.

Claims submitted traditionally are those submitted within the one-year legislated time frame for a NAFTA preferential duty treatment and a Certificate of Origin is required. For claims submitted through the reconciliation program, the requirement for a Certification of Origin is waived. The appellant had requested that CBP provide a reasonable explanation for the differing treatment.

For an article by Sandler, Travis & Rosenberg on this decision, visit: http://www.strtrade.com/news-publications-NAFTA-post-entry-duty-refund-court-051314.html. Within that article, the link to the May 9th decision further clarifies the issue.