1. S. Customs and Border Protection (CBP) issued an update on November 30, 2018 to its document “Guidance for Reimbursement Certificates.” This guidance applies to all entries subject to antidumping duties. Under Commerce Department rules, importers are presumed to have received reimbursement of antidumping duties from the supplier on all entries for which Reimbursement Certificates have not been filed on or before the date of liquidation. This results in CBP assessing double the antidumping duties to offset the presumed reimbursement.

https://www.cbp.gov/sites/default/files/assets/documents/2018-Nov/trade-guidance-reimbursement-certificates.pdf.

Reimbursement Certificates can be filed on either a blanket or a single entry basis, and can be filed using paper documents or filed through ACE (encouraged for all ACE entries). Blanket documents filed in ACE are considered to be submitted at all ports of entry. A signed document is not required for ACE filings unless specifically requested by CBP; one should be kept on file in case of such request. Blanket documents can be effective for a maximum of one year, or for the Period of Investigation if longer than one year. They are case specific, but can include multiple manufacturers subject to the same case.

An authorized officer of the company is required to sign the document, although such signature can be original, facsimile, or photocopied. Customs brokers are not permitted to sign the Certificates.

The only formal notice of the requirement for a Certificate is the announcement by the Commerce Department in Federal Register Notices of Preliminary and Final Reviews. CBP does not issue a Form 28 or other reminder to importers prior to liquidation. CBP does, however, strongly encourage the filing of Reimbursement Certificates at the time of entry in order to insure that they are on file when liquidation occurs, which can be many years after entry.

Importers also acting as the exporter are required to file a Certificate. Importers acknowledging receipt of reimbursement will be subject to additional duties in the amount of any reimbursement rather than double the duties. Countervailing duty entries only require a Certificate if also subject to antidumping duties. Deemed liquidated entries are not subject to the presumption of reimbursement. Valid Reimbursement Certificates can be filed in a Protest to overcome the presumption of reimbursement.

There is no specific form for completion of a Reimbursement Certificate. CBP has prepared a sample format as an addendum to the Guidance Document referenced above.

 

Steven W. Baker

AIIS Customs Committee Chair

swbaker@swbakerlaw.com

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