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CSMS #18-000737
   
  Title: Accelerated Payment for TFTEA Drawback Claims
  Date: 12/17/2018 9:22:18 AM
  To: Automated Broker Interface, ACE Portal Accounts, New ACE Programming, Trade Policy Updates
 
 
   
 
Today, December 17, 2018, the Modernized Drawback Final Rule is posted online for public 
inspection.  The regulations necessary for CBP to begin processing payments for Accelerated Payment (AP) on TFTEA drawback claims are now effective. Please access the posting online at the following link: https://s3.amazonaws.com/public-inspection.federalregister.gov/2018-26793.pdf

CBP is returning certain TFTEA drawback claims to trade control in anticipation that these claims will be resubmitted with a request for AP.  

The process for resubmission is as follows:
1.TFTEA claims with bond information on file will be placed in trade control.
2.Filer will select the AP indicator. 
3.Filer will resubmit the claim.
4.Resubmission will not change the original claim date.
5.Claimant must have the appropriate approved privileges on file. 
6.Upon claim acceptance by CBP, AP processing will generally take place within 3 weeks of the claim resubmission date.

If a TFTEA claim with 1A bond data was accepted by CBP prior to December 17, 2018, and the claim was not returned to trade control as noted above, please email the claim number to the OT mailbox: OTDRAWBACK@cbp.dhs.gov.

Additional Steps Required to Request AP for Certain Claims:

1.TFTEA manufacturing claims – Trade must update claims on file with the new manufacturing ruling number once an approval letter for TFTEA modification is received from CBP.  After the claims are updated with the new ruling number, claimants will select the AP indicator and resubmit claim.  

2.TFTEA substitution drawback claims potentially subject to limitations on internal revenue tax refunds (accounting class code 365) – Trade is advised not to submit additional AP claims with the accounting class code 365 until notified by CBP to do so.  If submitted prior to notification from CBP, there is a risk of bond decrementation and loss of AP for the life of the claims.   The above guidance regarding TFTEA substitution claims with class code 365, does not apply to the Oil Spill Tax, and the Harbor Maintenance Tax.    

Direct relevant questions to the OT Mailbox at OTDRAWBACK@cbp.dhs.gov.