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Excessive Duty Paid

How is the total amount of duties and fees calculated for your imported goods ?
  The basic formulas are
   Estimated duty = entered value × HTS rate of duty
   Merchandise Processing Fee = entered value ×0.3464% with exemptions
   Harbor Maintenance Fee = entered value ×0.125% with exemptions for importation by sea
   Antidumping Duty = entered value × antidumpumping rate of duty if applicable
   Countervailing Duty = entered value × countervailing rate of duty if applicable
   Other additional duty = entered value × additional rate of duty if applicable, e.g., as specified in chapter 99, HTSUS
   Sum up all the above items, you will get the total estimated duties and fees due to CBP for your imported goods.

How to determine HTS rate of duty for your imported goods ?
  Based on your imported goods' classification number, country of origin, entry date, check HTSUS latest Version to determine the rate of duty for your goods.

Refund of Excessive Duty Is Absolutely Possible
  If you paid excessive duties and fees to CBP due to wrong classification of goods or due to incorrect rate of duty, you are entitled to get refund of such excessive duty within an allowed time frame.

When is the best time to claim the refund of your excessive duty ?
  The best time to claim the refund of excessive duty is within 1 year after the day your goods are released from CBP. ASAP is better, you have good chances to get your refund within 1 year after the entry day (the day CBP authorizes the release of your goods).

What should you do if you find the fact that you paid excessive duty 1 year later after your goods are released from CBP ?   You still have the right to claim the refund of excessive duty by means of filing protest. Within 180 days after liquidation (liquidation is within 1 year), the importer, your CBP broker, or attorney can contest CBP decisions relating to imported merchandise with a protest under section 514 of the Tariff Act of 1930. Protests and petitions are generally filed on CBP Form 19. This form provides instructions on what is required to file a protest. However, there is no statutory requirement that a protest or petition be filed on CBP Form 19. Any document received, which can be construed to contest a decision and is signed by the party of interest should be treated as a protest.

Your best choice to claim refund of excessive duty paid
Working with CBPbrokers is the your best choice to claim the refund of excessive duty even if the original entry summary was filed by another filer.


Disclaimers
The importer/exporter is solely responsible for his act of importation/exportation, and he is solely liable for the the duties, fees, and penalties upon his act of importation/exportation. The information provided on CBPbrokers.com is to our best knowledge and experiences and it is not your definitive source for information. If you have any doubts or need additional clarifications, US Customs and Border Protection (CBP) and other US government agencies are the definitive sources for your questions.

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