Law360, New York (January 12, 2015, 10:04 AM EST) -- In late October 2014, U.S. Customs and Border Protection issued a guidance message in which it laid down new rules regarding post-importation/post-entry claims for duty preference and duty reduction programs — see CSMS re PEA/1520(d) Claims for the exact text. Specifically, CBP decided unless the program under which the duty free claim is being made specifically contains a post-entry claim process, the importer is barred from raising his claim for the first time by way of a protest. This positon may well get overturned by the courts, but in the meantime, importers need to be careful how they proceed. On the one hand, reasonable care mandates an importer not make claims he cannot support. At the same time, not all the duty deferral programs contain provisions for post-entry claims....
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