TFTEA Drawback Claims Accelerated Payment Processing Regulations Are Now Effective December 17, 2018. The new regulations also advance the interests of modernization by requiring that all drawback claims must be filed electronically. [1]  Substitution drawback is permitted under the new regulations if “imported, duty-paid merchandise or merchandise classifiable under the same 8-digit HTSUS subheading number as the imported merchandise is used in the manufacture or production of articles within a period not to exceed 5 years from the date of such imported merchandise.”[2]  CBP is thereby adopting the new objective test for determining the interchangeability of a good, its kind, and quality. He is a licensed U.S. Customs Broker in addition to an attorney and may be reached at 216-363-4658 or jtodd@beneschlaw.com. Charter Brokerage has been filing TFTEA drawback claims in ACE since Feb. 24, 2018, when the option first became available and before becoming mandatory a year later. Duty drawback was passed by the United States Congress in 1789. tftea drawback regulations. Originally established by the Continental Congress in 1789, the United States drawback statute has existed in … The final regulations depart from the interim regulations in that CBP will allow mixed TFTEA and non-TFTEA substitution drawback claims (“mixed claims”). On February 24, 2016, the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA) was passed into law and signed by former President Obama. [3]  Additionally, the new CBP regulations require that all supporting records relating to drawback claims must be maintained for three (3) years from the date of the liquidation of the claim.[4]. Alliance staff will begin submitting claims via the new drawback module in ACE on this date. The regulations further expand and harmonize the time window for all drawback claim types to five (5) years form the date of importation to the filing of the drawback claim related to that import. Duty drawback is under-utilized, partly because eligible U.S. companies do not know about it. The regulations further expand and harmonize the time window for all drawback claim types to five (5) years form the date of importation to the filing of the drawback claim related to that import. It also extends the period of time within which substitution drawback may occur from three (3) to five (5) years between import and export. The Path to TFTEA 2 • TFTEA statute signed 2/24/16, effective 2/24/18 • Development of core drawback in ACE • Development of TFTEA drawback in ACE • Regulations delayed- Interim Guidance issued February 2018 • Deployment of core and TFTEA drawback in ACE … The rules and regulations that govern duty drawback under TFTEA are continuing to evolve years after its passage. Please note that CBP Forms 7551 and 7552 are both abolished. The principles of customs duty drawback date to 1789 in the United States. Join KPMG LLP’s trade professionals as we explore the final drawback regulations. The new regulations clarify the prohibition on the filing of substitution drawback claims for internal revenue excise tax in situations where no excise tax was paid upon the substituted merchandise or where the substituted merchandise is the subject of a different claim for refund or drawback of tax. KPMG TradeWatch: TFTEA Duty Drawback Regulations – Polling Results Trade & Customs Services Professionals from KPMG LLP’s (KPMG) Trade & Customs Services practice recently conducted a poll during a webcast focusing on the Trade Facilitation and Trade Enforcement Act of 2019 (TFTEA). [6] See 19 CFR §§ 190.22(a)(1)(ii)(C), 190.32(b)(3), 190.171(c)(3), 191.22(a), 191.32(b)(4), and 191.171(d). L. … Substitution drawback is not only simplified and rendered more objective due to tariff-level analysis, but the scope of available drawback is arguably expanded due to these changes. Complete blanks electronically using PDF or Word format. This change will result in savings to trade members … The purpose of duty drawback is to encourage U.S. manufacturing as well as foreign export sales. The NPR reflects a complete re-writing of existing customs drawback regulations in order to implement the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). This was a hotly-awaited document across all industries, as the drawback of the future was hinging on decisions that would be put forth. This system, known as drawback, is intended to advance the interest of domestic production and promote competitive export trade. Here we discuss the key provisions in the TFTEA which impact drawback. Passed in 2015, the law gave CBP a two-year implementation period … Mixed use claims will now be allowed with TFTEA drawback as long as the claimant can provide proof that they can distinguish what was claimed on each type of claim (§190.51(a)(4)). The U.S. Department of Customs and Border Protection (CBP) is preparing for the implementation of new changes to duty drawback specified in the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). However, U.S. Customs and Border Protection has refused to process TFTEA claims or pay them through accelerated payment, citing uncertainties about the calculation of drawback until final regulations are in place. Combining this with the fact that TFTEA claims will not be processed or liquidated, drawback payments will stop completely after February 24, 2019 if the regulations are not implemented by that time. Under the new regulations, the electronic drawback entry must include numerous criteria of information and various certifications, all based on the type of drawback claim. Implementation Timeline for TFTEA Regulations 2/24/2016 TFTEA Passage 2/24/2018 Effective period 2/24/2018 to 2/23/2019 TFTEA “dual time period” 8/2/2018 Proposed regs Lawsuit 9/17/18 Public Comments Deadline 12/18/2018 new regs 2/24/2019 TFTEA only … These advancements command attention of large enterprise shippers as well as their service providers supporting international transportation and logistics operations. United States Customs and Border Protection (“CBP”) published a highly anticipated Final Rule on December 18, 2018, with the effect of modernizing duty drawback as required by the Trade Facilitation and Trade Enforcement Act of 2015 (the “Act”). The drawback regulations were the subject of Congressional hearings as well as a lawsuit in which the Court of … endstream endobj startxref These regulations institute the new processes for drawback pursuant to the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). Kristopher Chandler is an Associate with the Firm and may be reached at 614-223-9377 or kchandler@beneschlaw.com. This was a hotly-awaited document across all industries, as the drawback of the future was hinging on decisions that would be put forth. Implementation Timeline for TFTEA Regulations 2/24/2016 TFTEA Passage 2/24/2018 Effective period 2/24/2018 to 2/23/2019 TFTEA “dual time period” 8/2/2018 Proposed regs Lawsuit 9/17/18 Public Comments Deadline 12/18/2018 new regs 2/24/2019 TFTEA only … TFTEA was signed into law on February 24, 2016, and Section 906 of this act made specific changes to the drawback law and filing process and as of February 24, 2019, all drawback claims must be filed under the new TFTEA regulations. We recently noted the dismay of duty drawback filers when Customs and Border Protection failed to publish regulations needed to process refunds under the new duty drawback rules of the Trade Facilitation and Trade Enforcement Act (TFTEA), which entered into force on February 24, 2018. This amendment significantly expands the scope and ease of substitute drawback. U.S. Customs and Border Protection (CBP) posted notice implementing changes to the drawback regulations adopted under a Final Rule which modernized the filing of drawback as directed by the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). U.S. Customs and Border Protection (CBP) posted notice implementing changes to the drawback regulations adopted under a Final Rule which modernized the filing of drawback as directed by the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). Complete blanks electronically using PDF or Word format. Specifically, drawback is prohibited: (1) on antidumping and countervailing duties which were imposed on any merchandise entered, or withdrawn from warehouse, for consumption; and (2) when the identified merchandise, the designated imported, or the substitute merchandise consists of an agricultural product which is duty-paid at the over quota rate of duty established under a tariff-rate quote, except that tobacco is eligible for drawback and some agricultural products fitting this description are eligible for drawback under 19 U.S.C. The Act amends Section 313 of the Tariff Act of 1930 (19 USC § 1313), which governs the drawback of customs duties, taxes, and fees, upon the export of imported goods under certain circumstances. The new regulations clarify the prohibition on the filing of substitution drawback claims for internal revenue excise tax in situations where no excise tax was paid upon the substituted merchandise or where the substituted merchandise is the subject of a different claim for refund or drawback of tax. Approve forms by using a lawful digital signature and share them by way of email, fax or print them out. 4. Calculating TFTEA claims vary depending on the type of drawback the claimant is filing under. Make them reusable by generating templates, include and complete fillable fields. TFTEA regulations were made final on December 18, 2018. All drawback claims must be filed electronically in ACE and in accordance with the Trade Facilitation Trade Enforcement Act of 2015 (TFTEA) (Pub. This week we enter the transition period from historical drawback regime to the new era promulgated by the TFTEA (Trade Facilitation and Enforcement Act of 2015 also referred to as the New Drawback Law) which officially becomes operational Saturday, 2/24/18. Charter files claims to US Customs for more duty and tax recoveries than all other U.S. service providers. The new regulations additionally set forth various instances in which drawback is not allowed. TFTEA also allows substitution drawback claims based on goods within the same eight-digit HTSUS number as well as claims against imports and exports that are within five years of the date of the claim. The existing rulings were issued based on the requir… 1691 0 obj <>/Encrypt 1683 0 R/Filter/FlateDecode/ID[<7C9994CC5567D64A8EB685A5545984D5>]/Index[1682 19]/Info 1681 0 R/Length 63/Prev 570557/Root 1684 0 R/Size 1701/Type/XRef/W[1 2 1]>>stream [1] Drawback Simplification Newsletter; Trade Facilitation and Trade Enforcement Act of 2015, U.S. Customs and Border Protection (June 2017). President Barack Obama signed the Act into law on February 24, 2016. These regulations institute the new processes for drawback pursuant to the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). �#�zӹg`�8"�����A/+��r�9y�[���9O��E�__�e�f�]f�����a;����Z�d�fӘl������eMU��f��4K7� ���k|��_�s�2kbSJ� ��KP�e#w��:^�N����[���qڹ�&�'������o%8uH�g��Y�. This modernization is an attempt to reduce both the administrative burden placed on CBP in reviewing paper drawback claims as well as the overall administrative cost incurred by importers. On December 18, 2018, US Customs and Border Protection (CBP) published in the Federal Register, a final rule [CBP Dec. 18-15; USCBP-2018-0029] that adopts with changes proposed amendments to the CBP regulations implementing changes to the drawback regulations, as directed by the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). These regulations institute the new processes for drawback pursuant to the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). The final rule implementing TFTEA Modernized Drawback was published on December 18, 2018. CBP eventually issued on Aug. 2 proposed regulations that not only set forth the TFTEA changes but also revise how CBP treats drawback of excise and other federal taxes. Starting February 24, 2019, companies who intend to file drawback claims must follow the new TFTEA regulations. [9] The potential civil penalties are based on the amount of actual or potential loss of revenue in relation to the drawback claim.[10]. This was a hotly-awaited document across all industries, as the drawback of the future was hinging on decisions that would be … Jonathan Todd is a Partner with the Transportation & Logistics Practice Group at Benesch, Friedlander, Coplan & Aronoff. In an Oct. 12 order, the CIT directed CBP to file final regulations with the Office of the Federal Register on or before Dec. 17. The regulations further expand and harmonize the time window for all drawback claim types to five (5) years form the date of importation to the filing of the drawback claim related to that import. TFTEA made numerous changes to simplify the drawback law, including standardizing the time frames for filing claims and modernizing recordkeeping requirements. %%EOF The TFTEA amendments took effect Feb. 24, 2018, beginning a one-year period during which claimants may file under either the amended provisions or the drawback law as it existed previously. Congress allows importers to essentially seek refunds up to ninety-nine percent (99%) of duties paid on imported goods if those goods are later exported. The Final Rule achieves this modernization by, among other things, liberalizing the merchandise substitution standard, simplifying recordkeeping requirements, and requiring the electronic filing of drawback claims. Drawback Regulations & Law: Drawback Law: The concept of “drawback” allows for a refund of duty paid on imported merchandise that is subsequently exported from the United States. Under the regulations, drawback granted on the export or destruction of substituted merchandise will be limited to the amount of taxes paid (and not returned by refund, credit or drawback) on the substituted merchandise. Duty drawback was passed by the United States Congress in 1789. TFTEA Drawback Regulations are Finally Here! [8]  Furthermore, any person who seeks, induces, or affects the payment of drawback by fraud or negligence, or attempts to do so, is subject to civil penalties. The Court of International Trade ruled on October 12, 2018 that CBP must file a final rule for drawback under the Trade Facilitation and Trade Enforcement ACT (TFTEA) with the Office of the Federal Register by December 17, 2018. 1313, as amended by the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA) (Pub. TFTEA included a provision for us to assess drawback modernization and identify industries affected by changes in eligibility for drawback refunds within 12 months from when the final regulations were issued. New Duty Drawback Regulations. TFTEA included a provision for us to assess drawback modernization and identify industries affected by changes in eligibility for drawback refunds within 12 months from when the final regulations were issued. [7], Any person who knowingly and willful files any false or fraudulent entry or claim for the payment of drawback is subject to criminal penalties provided in the regulations. Enhance your productivity with powerful solution! Savvy importers have already begun updating their import processes and drawback strategies to capture the newly available cost savings. The recovery of tariff duties through drawback is financially advantageous particularly for importers with high inbound and outbound traffic flows, although the recordkeeping required to support drawback claims can be burdensome. While TFTEA generally expands drawback rights, the NPR itself raises concerns for importers and exporters which may warrant submitting comments by 17 September 2018. Enhance your productivity with powerful solution! These regulations institute the new processes for drawback pursuant to the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). On August 2, 2018, US Customs and Border Protection (CBP) published in the Federal Register its long-awaited notice of proposed rulemaking (NPRM) [USCBP-2018-0029] on modernized drawback procedures under the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). CBP... Read more » Charter Brokerage has been filing TFTEA drawback claims in ACE since Feb. 24, 2018, when the option first became available and before becoming mandatory a year later. Drawback claims may be based on circumstances such as the export of the very same imported good, of merchandise manufactured using the imported good, or of merchandise materially similar to the imported good. “Our company worked closely with Customs to address those issues and in some cases even proposed fixes that Customs could implement,” Cerny said. New Duty Drawback Regulations. Alliance staff will begin submitting claims via the new drawback module in ACE on this date. These regulations allow CBP to begin processing payments for Accelerated Payment (AP) on TFTEA drawback claims. CBP’s Final Rule entitled “Modernizing Drawback” adds 19 CFR Part 190 by the same name. With change there is opportunity, as the saying goes, and knowledgeable conversations of goals and objectives in this “modernized” system of duty drawback will benefit importers and their service providers alike. Approve forms by using a lawful digital signature and share them by way of email, fax or print them out. Today in CSMS #18-000737, CBP announced that the Modernized Drawback Final Rule has been posted online for public inspection and that the regulations necessary for CBP to begin processing payments for Accelerated Payment (AP) on TFTEA drawback claims are now effective. The impact may be experienced in the form of interests in documentation, recordkeeping, data management, tariff-level determinations of import and export needs, as well as the cadence of import and export flows. § 1313(j)(1). download blanks on your PC or mobile device. %PDF-1.6 %���� New TFTEA Customs Duty Drawback Regulations - What You Need to Know. Adding two years to the period available for claiming substitution drawback means that greater volumes of imports may be paired exports to support drawback claims and operations teams are under less pressure to manage inbound and outbound traffic flows to maximize relief. TFTEA and Duty Drawback Duty Drawback is a program that allows for a refund of 99 percent of duties, fees, and taxes for merchandise imported with duties or fees paid and subsequently exported (or destroyed); this includes finished goods, products used in manufacturing, defective merchandise, and substituted goods.1 This morning CSMS #18-000737 was distributed, releasing the final regulations for TFTEA drawback. US Customs and Border Protection (CBP) published a final rule announcing regulatory changes to duty drawback that are part of the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). The Working Group discussed this issue at length with CBP officials to explain why it’s important to continue Accelerated Payment in the interim. These changes are significant for savvy importers. The TFTEA amended the Tariff Act of 1930, as amended, to simplify the filing of drawback claims making them less burdensome for both claimants and CBP. The NPR reflects a complete re-writing of existing customs drawback regulations in order to implement the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). As required by the Act, the new CBP regulations permit substitution drawback based upon imports and exports under common eight-digit harmonized tariff numbers. [3] KPMG TradeWatch: TFTEA Duty Drawback Regulations – Polling Results Trade & Customs Services Professionals from KPMG LLP’s (KPMG) Trade & Customs Services practice recently conducted a poll during a webcast focusing on the Trade Facilitation and Trade Enforcement Act of 2019 (TFTEA). Savvy service providers may likewise benefit from recognizing this change on the enterprise shipper’s global strategies. download blanks on your PC or mobile device. The final rule, posted in the Federal Register, amends the Trade Facilitation and Trade Enforcement Act (TFTEA) of 2015. Today in CSMS #18-000737, CBP announced that the Modernized Drawback Final Rule has been posted online for public inspection and that the regulations necessary for CBP to begin processing payments for Accelerated Payment (AP) on TFTEA drawback claims are now effective. Subpart E - Completion of Drawback Claims (§§ 190.51 - 190.53) Subpart F - Verification of Claims (§§ 190.61 - 190.63) Subpart G - Exportation and Destruction (§§ 190.71 - 190.76) Subpart H - Liquidation and Protest of Drawback Entries (§§ 190.81 - 190.84) TFTEA Drawback Claims Accelerated Payment Processing Regulations Are Now Effective December 17, 2018. 1682 0 obj <> endobj The 500 page document includes responses to the 92 comments that were submitted during the NPRM process by the trade. Last week, due to their court-imposed deadline, CBP released the final Duty Drawback Regulations (Modernized Drawback). 1700 0 obj <>stream Trade Facilitation and Trade Enforcement Act of 2015. Our services include all matters necessary to establish and run a sophisticated duty drawba… Make them reusable by generating templates, include and complete fillable fields. CBP’s nearly 500-page “modernized” regulations implement TFTEA’s requirements, but not everyone is cheering. A Waiver of Prior Notice for Destruction has been added in §190.71. This data-driven analysis is different than before, with tariff-level reviews of historic import and export data dating back a greater number of years in order to pair merchandise based on classifications. Charter is the leading provider of duty drawbackand tax recovery services in the United States. This Duty Drawback webinar will help you understand the basic aspects of the different types of duty drawback programs available along with the new rules and regulations, known as TFTEA, which have significantly changed some aspects of the duty drawback industry altogether. One area of particular focus during notice and comment was application of substitution drawback to excise tax. For example, TFTEA and the proposed drawback regulations in 19 CFR part 190 will completely eliminate CBP Form 7552: Delivery Certificate for Purposes of Drawback, allowing trade members to instead keep evidence of transfers in their records kept in the normal course of business, and provide such evidence to CBP upon request. 906) – On February 24, 2016, the President signed Public Law 114-125, which enacted H.R. Drawback Regulations & Law: Drawback Law: The concept of “drawback” allows for a refund of duty paid on imported merchandise that is subsequently exported from the United States. On February 24, 2016, the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA) was passed into law and signed by former President Obama. More details will become evident as the regulations are developed within two (2) years following enactment. h�bbd``b`���A��,�k&���l��ă&F6% ���� ��w�O� tq These regulations allow CBP to begin processing payments for Accelerated Payment (AP) on TFTEA drawback claims. Originally established by the Continental Congress in 1789, the United States drawback statute has existed in … #114-125 (HR 644, Sec. A separate Federal Register document will be published containing proposed regulations regarding TFTEA-Drawback claims, which are those claims filed under 19 U.S.C. TFTEA drawback; final rule reversed CBP’s position • Per §190.51(a)(4), claimant must provide information to CBP upon request: import entry, import entry summary, commercial invoices and copies of all drawback claims where lines from entry summary were claimed previously for … Specifically, it eliminates the subjective “commercially interchangeable” standard for substitution in favor of allowing drawback for any items classified under the same eight-digit harmonized tariff code. L. 114–125, 130 Stat. 0 [6]  This clarification restricts the ability to file substitution drawback claims in circumstances in which internal revenue taxes have not been paid on the substituted (or exported) product, which in the past has resulted in imported products being introduced into commerce with no net payment of excise tax, a “double drawback.”  This issue has been of keen interest to the alcohol industry due to the imposition of such excise taxes. Final TFTEA Drawback Regulations Must Take Effect by December 17. Congress provided Treasury two years from the enactment of the TFTEA to promulgate regulations implementing the TFTEA’s drawback … The final regulations depart from the interim regulations in that CBP will allow mixed TFTEA and non-TFTEA substitution drawback claims (“mixed claims”). tftea drawback regulations. This was a hotly-awaited document across all industries, as the drawback of the future was hinging on decisions that would be put forth. US Customs and Border Protection (CBP) published a final rule announcing regulatory changes to duty drawback that are part of the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). CBP eventually issued on Aug. 2 proposed regulations that not only set forth the TFTEA changes but also revise how CBP treats drawback of excise and other federal taxes. Customs duty drawback has long been recognized as a lawful means by which importers may reduce the realized impact of tariff duties on imported items. Instructions were edited to comply with TFTEA-Drawback requirements. TFTEA was signed into law on February 24, 2016, and Section 906 of this act made specific changes to the drawback law and filing process and as of February 24, 2019, all drawback claims must be filed under the new TFTEA regulations. Filing and processing claims for duty drawback just got easier thanks to new U.S. Customs and Border Protection (CBP) regulations, which took effect on December 18, 2018. Combining this with the fact that TFTEA claims will not be processed or liquidated, drawback payments will stop completely after February 24, 2019 if the regulations are not implemented by that time. Additionally, the FRN introduces the limitations of substitution drawback claims with respect to federal excise tax. The proposed regulations for changes to drawback bonds in §113.62 were removed entirely. For purposes of paragraph (1)(C)(ii), drawback may be claimed by designating an entry of merchandise that was imported within 1 year before the date of exportation or destruction of the merchandise described in paragraph (1)(A) and (B) under the supervision of U.S. Customs and Border Protection. Just a few days ago, a pivotal lawsuit about specific provisions in TFTEA’s drawback rule, National Association of Manufacturers (NAM) vs. The new regulations liberalize the merchandise substitution standards, simplify recordkeeping requirements, extend and standardize filing timelines and require electronic filing of drawback claims. A two-year effort between U.S. Customs and Border Protection and the import/export industry to update the nation’s two-centuries-old duty drawback program came to fruition on Tuesday with the agency’s publication of the final “modernized” drawback regulations. TFTEA Drawback Modernization The Trade Facilitation and Trade Enforcement Act of 2015 “TFTEA,” became effective February 24, 2018 and simplified drawback. Companies that are not automated have several options for filing electronic drawback claims: CBP... Read more » The purpose of duty drawback is to encourage U.S. manufacturing as well as foreign export sales. This week we enter the transition period from historical drawback regime to the new era promulgated by the TFTEA (Trade Facilitation and Enforcement Act of 2015 also referred to as the New Drawback Law) which officially becomes operational Saturday, 2/24/18. Subpart E - Completion of Drawback Claims (§§ 190.51 - 190.53) Subpart F - Verification of Claims (§§ 190.61 - 190.63) Subpart G - Exportation and Destruction (§§ 190.71 - 190.76) Subpart H - Liquidation and Protest of Drawback Entries (§§ 190.81 - 190.84) The long awaited Final Rule for customs duty drawback is, in broad stokes, consistent with expectations from industry and those service providers that support the import and export trades. Calculating TFTEA claims vary depending on the type of drawback the claimant is filing under. 644 “The Trade Facilitation and Trade Enforcement Act” (TFTEA… On December 18, 2018, US Customs and Border Protection (CBP) published in the Federal Register, a final rule [CBP Dec. 18-15; USCBP-2018-0029] that adopts with changes proposed amendments to the CBP regulations implementing changes to the drawback regulations, as directed by the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). [3] [5]  CBP had previously began accepting electronic drawback claims under the Act upon the effective date of February 24, 2018, based upon interim guidance issued in response to the delay in promulgating regulations. Under the regulations, drawback granted on the export or destruction of substituted merchandise will … The long-awaited TFTEA drawback regulations were published on December 18, 2018. TFTEA Drawback Simplification *P.L. An importer’s ability to claim substitute drawback has expanded, the period in which its inbound and outbound traffic must align has likewise expanded, and the opportunity to file electronically for duty drawback has arrived. 122). For purposes of paragraph (1)(C)(ii), drawback may be claimed by designating an entry of merchandise that was imported within 1 year before the date of exportation or destruction of the merchandise described in paragraph (1)(A) and (B) under the supervision of U.S. Customs and Border Protection. 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Amendment significantly expands the scope and ease of substitute drawback are not automated have options... Share them by way of email, fax or print them out drawback. Email, fax or print them out alliance staff will begin submitting claims via the new CBP permit! Requiring that all drawback claims: TFTEA drawback regulations were made final on December 18, 2018 recognizing this on! 18-000737 was distributed, releasing the final regulations for changes to simplify drawback. Alliance staff will begin submitting claims via the new processes for drawback pursuant to Trade! States Congress in 1789 leading provider of duty drawback was published on December 18, 2018 644 “ the Facilitation! & logistics Practice Group at Benesch, Friedlander, Coplan & Aronoff at!, planning skills, high-level expertise and in-depth experience are simply unmatched any... Available cost savings ) on TFTEA drawback claims with respect to Federal excise tax NPRM process by the Trade capture... Begin submitting claims via the new drawback module in ACE on this date tax recoveries than all other U.S. providers... Drawback was passed by the Trade Facilitation and Trade Enforcement Act of 2015 ( TFTEA ) (.. Cbp to begin Processing payments for Accelerated Payment ( AP ) on TFTEA drawback claims 906 –! A separate Federal Register, amends the Trade Facilitation and Trade Enforcement Act (. The Trade Facilitation and Trade Enforcement Act of 2015 ( TFTEA ) regulations that govern duty was.