Customs and Border Protection ("CBP") Headquarters has advised CBP ports of entry:

1. Assess double the Antidumping Duties ("AD") or Countervailing Duties ("CVD") which the Department of Commerce advises are due on an entry UNLESS an importer files a "reimbursement certificate" with CBP prior to liquidation;


2. Summarily deny any Protest filed against this double duty assessment UNLESS the "reimbursement certificate" had been filed prior to liquidation; and


3. Not routinely notify importers prior to liquidation that double AD/CVD duties will be assessed upon liquidation without the right to recover the double AD/CVD duties by filing a Protest against liquidation.

Thus, importers and their Customs Brokers must remember to file "reimbursement certificates" prior to liquidation of AD/CVD (type "03") entries. If not, double AD/CVD duties may be assessed upon liquidation without possibility of recovery (in the absence of successful litigation in the Court of International Trade). These certificates must be signed by the importer (Customs Broker signature is not acceptable); they may be entry specific or blanket (provided they identify a particular AD/CVD case, shipper/manufacturer and time period).

AD/CVD reimbursement occurs when the exporter/producer pays AD/CVD duties directly to CBP on behalf of an importer or when the exporter/producer reimburses the importer for AD/CVD duties paid by the importer to CBP. While reimbursement is not illegal, failure to advise CBP that reimbursement has not taken place results in assessment of double the AD/CVD duties which otherwise are due.

If you have any questions, please contact us at info@gdlsk.com.