Duty Refund – Section 301 China Import Tariff (Updated April 18, 2019)
The U.S. Trade Representative (USTR) announced a third list of excluded commodities from the China Import Tariff on April 18, 2019. Similar to the first and second group of excluded commodities, a company may submit a Post Summary Correction (PSC) to US Customs to apply for a duty refund. The duty refund exclusions are retroactive from July 6, 2018 and will expire on April 20, 2020:
Third group of excluded commodities will expire on April 20, 2020
https://ustr.gov/sites/default/files/enforcement/301Investigations/84_FR_16310.pdf
Customers’ commodities must match the description listed in order to be considered for a duty refund. If there is no description next to the Harmonized Tariff Schedule number (HTS#), then the HTS# must match. If you believe your company may qualify for a China Import Duty Tariff refund, please contact your local Speedmark representative.
Below are the links to the first two groups of excluded commodities for your easy reference:
First group of excluded commodities will expire on December 28, 2019.
https://www.govinfo.gov/content/pkg/FR-2018-12-28/pdf/2018-28277.pdf
Second group of excluded commodities will expire on March 25, 2020.
https://www.govinfo.gov/content/pkg/FR-2019-03-25/pdf/2019-05588.pdf