On May 1, 2020, CBP issued CSMS #42566154 – Section 232 and Section 301 – Extensions Requests, PSCs, and Protests, which updates guidance [CSMS 19-000260] on seeking retroactive product exclusions. Additionally, the CSMS serves to provide information on the actions the Trade may take to preserve and/or extend the timeframes in which corrective action can be filed on entry summaries related to Section 232 and Section 301 product exclusion requests that have been submitted to the US Department of Commerce (DOC) or the Office of the US Trade Representative (USTR) and a decision on the requested exclusion(s) has not yet been rendered.
Retroactive Exclusions
Section 232 and Section 301 product exclusions granted by the DOC and USTR, respectively, may be retroactive for unliquidated entries and for entries that are liquidated but where the liquidation is not final and the protest period has not expired.
If a product exclusion has been granted, an importer of record (IOR) may request a refund by filing a corrective action with CBP by filing a post summary correction (PSC) for unliquidated entries or file a protest for entries that have liquidated but where the liquidation is not final and the protest period has not expired.
When a product exclusion is granted, an importer may submit a PSC to request a refund on unliquidated entries up to 15 days prior to the scheduled liquidation date (generally within 300 days from the date of entry summary filing). If an entry summary is set to liquidate in less than 15 days or has already liquidated, the entry summary is beyond the PSC filing period. However, the importer may file a protest so long as the protest is filed within the 180-day period following liquidation of the impacted entry summary(ies).
Requests for Extension(S) of Liquidation for Pending Product Exclusion Requests
Given the potential retroactive application of Section 232 and Section 301 product exclusions, in situations where the importer has requested a product exclusion and the request is pending with the DOC or USTR, the importer or their licensed representative may submit a request to extend the liquidation of impacted unliquidated entry summaries to CBP. Importers/filers may choose to submit an extension request via paper or electronic format to the appropriate Center of Excellence and Expertise. Refer to the ACE Entry Summary Business Process Document, Version 10.0, Section 10.3, for further guidance.
Approved requests extend the liquidation of an entry summary for one year. When a product exclusion is granted, an importer may submit a PSC to request a refund on the entry summary(ies). If a product exclusion is not approved, no further action is taken, and the entry summary will liquidate as entered one year later than the originally scheduled liquidation date. If necessary, the importer or their filer may request subsequent liquidation extensions for a total of not more than three years as mandated by 19 CFR 159.12.
Report ES-702, Official Notice of Extension, Suspension and Liquidation, is available in ACE for the Trade to monitor extension and suspension records.
Status of Trade Remedy Product Exclusion Requests
To check the status of a Trade Remedy Product Exclusion request:
- U.S. Department of Commerce Section 232 website and contact information: https://232app.azurewebsites.net/steelalum
- USTR Section 301 website: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions
Section 232 exclusions, once approved by DOC, and activated by CBP in ACE, are posted at https://www.cbp.gov/trade/programs-administration/trade-remedies/section-232-trade-remedies-aluminum-and-steel.
