CBP Warns Importers Not to Abuse Cancellation Requests

Trade Update • OCTOBER 14, 2021

During the same week that the United States Trade Representative announced that it intended to re-start the Section 301 tariff exclusion process, the U.S. Customs and Border Protection’s Office of Trade issued a bulletin reminding importers that they “cannot cancel entries filed to take advantage of pending or potential decreases in Section 301 duties and/or approval/extension of exclusions in violation of the applicable regulations.”

CBP states “that requests for entry or entry summary cancellation must comply with 19 CFR § 141.67 and occur before the effective time of entry as set forth in 19 CFR § 141.68.” Moreover, importers “must also ensure compliance with 19 CFR § 142.2(a) if an entry or entry summary is cancelled.”

Finally, importers should note “that entry or entry summary cancellations pursuant to 19 CFR § 141.67 may only occur prior to the release of goods, except when goods are released under immediate delivery procedures.” In that case, cancellation must occur prior to the time the entry summary is filed.