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Customs Proposes New Rules Regarding Duty Drawback Claims Involving Excise Taxes |
October 26, 2009
Previously published on October 2009
U.S. Customs and Border Protection ("Customs") has published a proposed rule in the October 15, 2009, Federal Register in which Customs proposes to preclude the filing of a substitution drawback claim for internal revenue excise tax paid on imported merchandise in situations in which no excise tax was paid on the substituted merchandise, or where the substituted merchandise is the subject of a different claim for refund or drawback of tax under any provision of the Internal Revenue Code. The proposed rule also adds an importation and entry bond condition to foster compliance with the amended drawback.
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The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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