US Agrees to Grant Porsche Importer's Drawback Claim
The U.S. agreed to grant a drawback claim for an entry of a luxury Porsche 911 Turbo S vehicle, according to a stipulated judgment filed on Dec. 22 at the Court of International Trade (Timothy Brown v. United States, CIT # 20-03733).
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The case was brought by individual importer Timothy Brown in 2024 to claim nearly $20,000 in duty drawback related to the Porsche entry (see 2410310046).
Brown said he imported the vehicle in 2017, and it was classified under Harmonized Tariff Schedule subheading 8703.24.0190, dutiable at 2.5%. The car was undriveable, and so was pushed to the forwarder's facility then reloaded for delivery to Brown. Once at Brown's farm, the car was reloaded and sent back to the carrier for export.
The car was exported in 2018, leading Brown to file a drawback entry seeking $19,970.78 in total drawback. Per the stipulated judgment, the government said Brown is entitled to the entire drawback amount and that the entry at issue will be reliquidated, "together with interest calculated from October 6, 2020 to the date of payment."