On March 22, 2018, in CSMS message # 18-000240, CBP provided entry summary filing instructions
for imports of steel and aluminum subject to the March 8 and March 22 Presidential Proclamations on Adjusting Imports of Steel and Aluminum into the United States.
U.S. Customs and Border Protection has received numerous questions about the entry date of imports of steel and aluminum articles entered for consumption, which were also covered by an entry for immediate transportation.
Pursuant to the Presidential Proclamations, duties are due on goods entered, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on March 23, 2018.
19 CFR 141.69(b) states:
Merchandise which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation, if entered for consumption at the port designated by the consignee or his agent in such transportation entry without having been taken into custody by the port director for general order under section 490, Tariff Act of 1930, as amended ( 19 U.S.C. 1490), shall be subject to the rates in effect when the immediate transportation entry was accepted at the port of original importation.
For such entries covered by an entry for immediate transportation, and with a country of origin and Harmonized Tariff Schedule classification subject to the Presidential Proclamations, such entries shall be subject to the duty rates in effect when the immediate transportation entry was accepted at the port of original importation.
Accordingly, entries of steel and aluminum articles covered by an entry for immediate transportation accepted at the port of original importation before March 23, may have been incorrectly rejected by CBP and/or incorrectly filed with a Chapter 99 steel or aluminum HTS classification.
CBP is working to address the incorrectly filed entries to alleviate the need for the trade to resubmit entry summaries, submit post summary corrections (PSC), or file protests. CBP is aware that some entry summaries incorrectly submitted with the Chapter 99 HTS classification may have a deadline approaching to pay the associated duties. CBP will fully consider the issues associated with these entries in enforcing the duty deadline and CBP will be addressing these entries promptly. Importers who incorrectly paid duties pursuant to the Presidential Proclamations on an AD/CVD entry, and want to request an administrative refund of these duties prior to liquidation, may file a PSC to request an administrative refund of these duties prior to liquidation.
Importers filing steel and aluminum entry summaries and PSCs without the Chapter 99 HTS classifications may receive reject messages. See CSMS 18-000249 for the procedures to follow when receiving these messages.
Importers may file a protest if they believe an entry was incorrectly liquidated.
FOR FURTHER INFORMATION:
For more information, please refer to Presidential Proclamations 9704 (aluminum) and 9705 (steel) on Adjusting Imports of Steel and Aluminum into the United States, Federal Register, 83 FR 11619 and 83 FR 11625, dated March 15, 2018; and the March 22, 2018 Presidential Proclamations on Adjusting Imports of Steel and Aluminum into the United States.
For questions about the status of an individual entry, contact personnel at the corresponding Center of Excellence and Expertise.