(March 20, 2006)

Pursuant to Section 351.402(f)(2) of the Department of Commerce regulations, the importer of record is required to file a "Certificate of Reimbursement" with CBP, advising whether the importer has been reimbursed for ADD prior to liquidation of an entry summary. If the importer fails to file the required certificate prior to liquidation, CBP is instructed to presume reimbursement and double the duty rate.

CBP has changed their practice and will no longer reject entry summaries or issue a request for reimbursement certificates as they have in the past. As a result of this change in practice, the responsible party must either file the required certificate with each shipment or file a blanket statement on a yearly basis with CBP at each port of entry where shipments have entered the United States. If you choose to file blanket statements, you must state on your Customs invoices "Certificate of Reimbursement on File".

Antidumping and countervailing duty orders are published in the Federal Register and the importer of record is responsible for making entry with reasonable care to ensure full compliance with all CBP and Commerce requirements. If the required reimbursement certificate is not on file at time of liquidation (finalizing the entry) CBP is required to double the antidumping duties. More importantly, CBP has stated any protest against this action should be denied. As the importer of record, you will be responsible for payment of the additional duties and accrued interest.