[US] CBP provides trade policy guidance on Drawback Claims under ACE

A complete drawback claim shall consist of a successful claim acceptance in ACE and the successful upload of mandatory documents into the Digital Image System (DIS).  Documents must be uploaded within 24 hours of claim acceptance in order to maintain the claim date generated by the ACE submission. Otherwise, the claim date is subject to change.

Please see below for more details on our current policies in place regarding claim dates and mandatory DIS uploads:

Trade Policy on Claim Dates:

• The claim date for an electronic claim that does not require a DIS upload is the date the claim was accepted by ACE.

• For electronic claims that require a DIS upload to satisfy the complete claim requirements, the date of claim will be the date the claim was accepted by ACE provided the DIS upload occurred within 24 hours of claim acceptance in ACE.

• For electronic claims that require a DIS upload and the claimant does not upload the required documents timely, the claim date will be the date the DIS upload is complete. In such cases, the filing periods must not be exceeded. CBP Drawback Specialists may adjust the claim date in the drawback UI when warranted.

• The claim date for a manual claim is the date a complete claim was received by CBP. (Note: Manual claims are no longer accepted).

Trade Policy on DIS Uploads:

Where applicable, claimants/filers are required to upload into DIS all supporting documentation necessary to fulfill the complete claim requirements within 24 hours of a successful claim transmission.

The following is a list of mandatory document(s) that must be uploaded into DIS within 24 hours of claim acceptance (list not all-inclusive):

• CBP Form 7553 - Notice(s) of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback (NOI) for unused and rejected merchandise claims (for claimants without a one-time waiver (OTW) or waiver of prior notice (WPN) privileges);

• For § 1313(c) - Documents to establish that merchandise did not conform to sample or specification, was shipped without the consent of consignee, was defective as of the time of importation, or sold at retail and returned;

• For § 5062(c) - Certification of the importer setting forth in detail the facts which cause the merchandise to be un-merchantable;

• For § 1313(d) - Production Exhibits;

• Oil Spill Tax (OST): tax worksheet, certification, and copy of the tax return IRS Forms 720 (or 720x), and 6627;

• Quarterly HMF payments: CBP Form 349 and the entry summary recap sheet;

• CBP Form 214 for merchandise exported to a Foreign Trade Zone (FTZ);

• § 1309(b) claims: Notice of Lading and Master Declaration;

• Exhibits demonstrating Internal Revenue Tax (IRT) was paid on substituted merchandise;

• NAFTA support;

• Assignment letter, unless certified in claim (‘Waiver’ checkbox located in the export record) Note: If filer checks the waiver box, they are not required to upload assignment letters. CBP Drawback Specialists can request assignment letters at their discretion;

• § 1592(d) Payments utilizing the ‘Adjusted Claimed Amount’ field: entry application spreadsheet (per the Drawback CATAIR) and the CBP Form 368 collection receipt;

• Reconciliation entry spreadsheet (per the Drawback CATAIR Appendix G) and the Prior Disclosure spreadsheet (per the Drawback CATAIR Appendix H) when the claimant is utilizing the ‘Adjusted Claimed Amount’ field;

• Paper certification when an electronic, mandatory certification is not made;

• Cover sheet with point of contact information (name, address, e-mail and phone number).

The following documents may be required for claim processing, but are not required for a claim to be considered complete, and are due within 30 days of claim acceptance:

• Reconciliation entry spreadsheet (per the Drawback CATAIR Appendix G) when a designated entry is subject to reconciliation which resulted in a refund, or substitution drawback claims subject to a lesser of rule under 19 U.S.C. 1313(l) if there is an increase in the value of the reconciled import entry line item;

• One-time waiver approval letter or application;

• Mixed Claim Exhibit: documentation to show availability of import entry line item(s)

Notes:

Claims may not share documents in a DIS upload. Claimant/filer must upload the information for each claim with the appropriate claim number as the reference number.

If a claimant receives an electronic CBP Form 28 ‘Request for Additional Information’ (RAI) from a Drawback Specialist, they must upload the RAI response via DIS. Responses via U.S. mail are no longer accepted.

Questions regarding this update may be directed to OTDRAWBACK@cbp.dhs.gov CSMS #39751905 - Trade Policy Update: Drawback Claim Dates & Mandatory DIS Uploads