On February 5, 2018, U.S. Customs and Border Protection (CBP) published new interim guidelines for filing TFTEA drawback claims.

As of February 24, 2018, TFTEA claims can be filed through ACE. This begins the year-long “interim period” from February 2018 to 2019, during which claimants can file either core drawback or TFTEA drawback. During this period, CBP will propose and review regulations to implement TFTEA drawback and issue a Final Rule. By February 23, 2019, claimants can no longer file core drawback.

CBP’s new guidelines are designed to help you navigate this interim period. The key parts of the interim guidance are:

  • Filing options during the interim period
    • Manual Drawback filings
    • Core-ACE filing
    • TFTEA-Drawback options
  • Transitional issues of the Interim period
    • TFTEA Manufacturing rulings
    • Delay of Accelerated Payment
    • Transfer of existing privileges
    • Mixed Import entries
    • HTUS Unit of measure reporting
  • Major TFTEA-Drawback Changes
    • Refund calculation changes for Substitution Drawback
    • First-Filed Rule limiting designation of goods on an import entry line item
  • What to do if there are system issues and whom to notify
  • Downtime procedures and notification methods for CBP system downtime
  • Classification rulings for TFTEA claims

It is important to know that CBP expects perfection with the drawback claims filed during the interim period. CBP notes that “perfection will be necessary if there are differences between the finalized regulations, and the policy set forth in this document and the draft CATAIR.”