Guidance for Reimbursement Certificates

GUIDANCE FOR REIMBURSEMENT CERTIFICATES

The current Department of Commerce (Commerce) regulations require that, prior to

liquidation and the assessment of antidumping (AD) duties, the importer is required to

file a certificate advising whether it has entered into an agreement or otherwise has

received reimbursement of AD duties. If an importer fails to provide a statement of

reimbursement prior to liquidation, CBP should presume reimbursement and double the

duties.

Importers may also make non-reimbursement statements through ACE. Non-

reimbursement statements fulfill (in electronic format) the same requirements as

reimbursement certificates.

Since Commerce began administering the AD laws in 1980, Commerce's regulations

governing deadlines for filing the reimbursement certificate have undergone significant

changes. Thus, depending upon the regulation that was in effect at the time of entry, the

importer may or may not have missed the relevant deadline for filing the certificate. CBP

field offices should apply the regulation that was in effect at the time of entry.

•

Prior to February 5, 1980, the regulations required the importer to file the

reimbursement certificate before CBP proceeded with appraisement of the

merchandise. See 19 C.F.R. §153.49 (1979).

•

From February 5, 1980 to April 26, 1989, the regulations required the importer to

file the reimbursement certificate within 30 days after the earlier of (1) publication

of the order or any administrative review thereof, or (2) importation of the

merchandise into a port where it was not previously imported. See 19 C.F.R.

§353.26.

•

The regulations that became effective on April 27, 1989, require importers to file

the reimbursement certificate prior to liquidation. See 19 C.F.R. §35 l.402(f).

Liquidation occurs on the date that the bulletin notice of liquidation is posted in the

Customhouse. The importer of record has until the bulletin is posted to provide CBP

with the certificate of reimbursement.

Notification of Certificate of Reimbursement Requirement

Commerce's Federal Register (FR) notices for preliminary and final results of

administrative reviews notify importers of their responsibility to file a certificate of

reimbursement of AD duties prior to liquidation of the relevant entries during the review

period. The notice also states that failure to comply could result in the Secretary's

(Commerce) presumption that reimbursement of AD duties occurred and the subsequent

assessment of double the AD duties. Commerce AD/CVD instructions to CBP notify

CBP of the requirement for the reimbursement certificate.

Individual Certificates

Individual certificates of reimbursement should contain the following language:

I hereby certify that I (have) (have not) entered into any agreement

or understanding for the payment or for the refunding to me, by the

manufacturer, producer, seller, or exporter, of all or any part of the

antidumping duties or countervailing duties assessed upon the

following importations of (commodity) from (country): (List entry

numbers) which have been purchased on or after (date of

publication of antidumping notice suspending liquidation in the

Federal Register) or purchased before (same date) but exported on

or after (date of Final determination of sales at less than fair value).

Blanket Certificates of Reimbursement

Blanket certificates of reimbursement may be accepted provided the certificate addresses:

The time period that the certificate applies to, which is either 12 months or the

administrative review period, whichever is longer.

ii.

The specific AD case number.

iii.

The manufacturer.

CBP's policy on this issue is that an importer may file, on an AD case-specific basis, a

blanket certificate for each individual manufacturer or it may file one certificate for all

manufacturers. When filing a blanket certificate for all manufacturers, an importer must

specifically state that the blanket certificate encompasses all manufacturers. In either

case, the blanket certificate, like the individual certificate, is AD case-specific, meaning it

covers a specific commodity and country, such as shrimp from Thailand (A-549-822).

An example of a blanket reimbursement form is attached to this document. This is not a

CBP form so importers can utilize other formats provided they contain the information

required by Commerce.

Signature on Certificate

An authorized officer of the company shown as the importer of record should sign the

certificate. Commerce does not interpret its regulations to allow a customhouse broker to

sign the reimbursement certificate.

Original signatures on reimbursement certificates are not required. Commerce has

indicated that original, facsimile or photocopied reimbursement certificates are

acceptable.

ACE Non-Reimbursement Statements

ACE gives importers the ability to provide non-reimbursement statements at the line level

for entry summaries filed in ACE or blanket non-reimbursement statements at the

importer account level for summaries filed in ACE or ACS. (See the ACE Entry

Summary Business Rules and Process Document (Trade)). When filing an ACE entry

summary, filers should provide the AD/CVD non-reimbursement statements through

ACE. Paper reimbursement certificates are still acceptable for ACE entry summaries, but

are not encouraged.

Non-reimbursement statements fulfill (in electronic format) the same requirements as

reimbursement certificates. When non-reimbursement statements are filed in ACE, the

trade is not required to scan and attach a signed copy of a reimbursement certificate;

however, CBP reserves the right to request a copy. Attachments may be made to

declaration records and will be date and time stamped

a part of the created declaration

electronic file. Once the trade submits a blanket non-reimbursement statement record in

ACE, it is considered to be submitted according to CBP regulations and filed at every

port of entry. ACE blanket non-reimbursement statement records apply to both ACE and

ACS entries.

CBP users and authorized trade participants will be able to search for and display

declaration records in ACE. The ACE entry summary line non-reimbursement statement

will be visible in the AD/CVD tab on the ACE entry summary line.

When Exporter is Importer of Record

Sometimes the exporter and importer of record are the same party. When the exporter

and importer of record are the same company, the importer of record is required to submit

the reimbursement certificate.

Importer Acknowledges Reimbursement

the importer acknowledges reimbursement, an amount equal to the reimbursement, but

not more than twice the AD duties, should be assessed.

Failure to Submit Certificate of Reimbursement

CBP does not issue a CBP Form 28 (Request for Information) or a proposed CBP Form

29 (Notice of Action) to request reimbursement certificates (unless the Commerce

message instructs CBP to do so).

However, if a reimbursement certificate is provided prior to the posting of the entry to the

liquidation bulletin, then doubling the AD duties is not appropriate.

Importers who are No Longer in Business

Once CBP establishes the appropriate deadline for providing the reimbursement

certificate, CBP must determine whether or not the importer missed the relevant deadline

prior to going out of business.

the importer was still in business after the deadline

passed, the importer should have filed the reimbursement certificate. See HQ Ruling

number

230316 dated May 10, 2004.

10.

Deemed Liquidated Entries

When an entry has deemed liquidated, Import Specialists should not double the AD

duties, since the entries have deemed liquidated at the rate asserted at the time of entry.

11.

Countervailing Cases

On May 19, 1997, (62 FR 27295-27424; 19 CFR 351.402(f) (l) (i)), Commerce's

International Trade Administration published revised regulations on antidumping and

countervailing duty proceedings. Included in this FR notice was a section titled

"Explanation of the Final Rules" where Commerce determined that only in the case

where merchandise is subject to both AD duties and CVD is a reimbursement certificate

required for CVD lines.

Commerce will indicate in final liquidation instructions

when this rule applies.

12.

Protests Involving Reimbursement Certificates

On November 23, 2011, Commerce clarified that reimbursement certificates may be

submitted in a CBP protest in order to rebut the presumption of reimbursement. At this

time, Commerce began including the following language in its liquidation instructions:

If an importer timely files a protest challenging the presumption of reimbursement

and doubling duties, consistent with CBP's protest process, CBP may accept the

reimbursement statement filed with the protest to rebut the presumption of

reimbursement.

Commerce also clarified that even if liquidation instructions (including liquidation

instructions issued prior to November 23, 2011) did not contain this language, CBP may

accept reimbursement certificates during a protest proceeding to rebut the presumption of

reimbursement.

When importers file a timely protest challenging CBP's doubling of duties for the failure

to provide a reimbursement certificate, and provide a valid reimbursement certificate with

the protest, CBP shall grant the protest with respect to this issue.

BLANKET STATEMENT OF NON-REIMBURSEMENT

DATE:

IMPORTER:

MANUFACTURER:

ANTIDUMPING CASE NUMBER:

I hereby certify that I have not entered into any agreement or understanding for the

payment or for the refunding to me, by the manufacturer, producer, seller, or exporter of

all or any part of the antidumping duties upon all shipments of:

COMMODITY FROM

COUNTRY

Which have been and/or will be exported by this company.

This blanket applies to importations on or after MMDDCCYY through MMDDCCYY.

I further certify that U.S. Customs and Border Protection will be notified if there

is any reimbursement of antidumping duties by the manufacturer, producer, seller, or

exporter to the importing company at any time in the future.

INFORMATION REGARDING ANY REFUND OF ANTIDUMPING DUTIES MUST

BE SENT IMMEDIATELY TO THE PORT DIRECTOR WHERE THIS

CERTIFICATE IS FILED.

FAILURE TO FILE THIS CERTIFICATE PRIOR TO LIQUIDATION WILL RESULT

IN THE PRESUMPTION OF REIMBURSEMENT AND THE ASSESSMENT OF

DOUBLE ANTIDUMPING DUTIES.

SIGNATURE OF COMPANY OFFICIAL

PRINTED OR TYPED NAME OF ABOVE OFFICIAL

TITLE OF COMPANY OFFICIAL

NOTE: AN OFFICER OF THE IMPORTING COMPANY MUST SIGN THIS

CERTIFICATE. IT MAY NOT BE SIGNED BY A CUSTOMHOUSE BROKER ON

BEHALF OF THE CLIENT.

The time period for a blanket certificate of reimbursement is either 12 months or the

administrative review period, whichever is longer.