EXCLUSION GRANTED – How to Request a Refund of Tariffs Paid

This is an involved process which will require the expertise of your Customs Broker!

To request an administrative refund for previous imports of excluded products granted by the US Department of Commerce (Commerce), importers may file a post summary correction (PSC) and provide the product exclusion number in the Importer Additional Declaration Field.

Once products are excluded from the Section 232 measures, importers may claim Generalized System of Preferences (GSP) or African Growth and Opportunity Act (AGOA) duty preferences on GSP and AGOA-eligible goods.  If importers did not receive GSP or AGOA duty preferences on previous imports, and those imports are now covered by a retroactive exclusion, importers may request a refund of the duties subject to GSP or AGOA preferences through a PSC.

If the entry has already liquidated, importers may protest the liquidation.

For more information about submitting Post Summary Corrections, see Section 11 of the ACE Entry Summary Business Process.  The ACE Entry Summary Business Process Document can be found at https://www.cbp.gov/sites/default/files/assets/documents/2018-Sep/ACE%20Entry%20Summary%20Business%20Process%20TRADE%209.25%20%2807-24-2018%29.pdf.