CAFC Uphlds Denial of Late GSP Lapse Refund Requests for Importer

The U.S. Court of Appeals for the Federal Circuit recently ruled against an importer seeking to file a late request for a Generalized System of Preferences benefits program refund after it missed the deadline due to a miscommunication with its broker. Affirming a decision issued by the Court of International Trade in September 2018 (see 1809240017), the Federal Circuit found valid CBP’s denial of Industrial Chemical’s protest to request refunds of duties paid during the 2013-15 GSP lapse. The Dec. 28, 2015, deadline for requesting the refunds was set by law, and CBP had no discretion to allow refund requests beyond that date, CAFC said. And while the protest was filed within 180 days of CBP’s denial of GSP refunds, it had to be filed within 180 days of the relevant entry’s liquidation, and it was not, the Federal Circuit said.