The U.S. Trade Representative has announced expanded product exclusions following both the spread of COVID-19 and the trade deal signed with China in January 2020.
Both sets of exclusions are retroactive, and refunds may be sought for products previously imported within specific time periods. U.S. Customs and Border Protection has stated that “[t]o request a refund of Section 301 duties paid on previous imports, importers may file a Post Summary Correction (PSC) if within the PSC filing timeframe. If the entry is beyond the PSC filing timeframe,” but within 180 days of the liquidation action, “importers may protest the liquidation.”
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