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ance purposes. So caution and reasonable
care are essential. Make sure you have writ-
ten policies and procedures backing up the
GSP entries. Retain substantiating docu-
ments for at least five years. Internal audits
and reviews are encouraged. If necessary,
consult a customs expert familiar with GSP
requirements.
If you have questions or need to know in
advance:
GSP imports often raise genuine
questions for importers proactively focusing
on compliance, or companies considering
challenging a Customs decision denying a
GSP claim. For example: Does a BDC man-
ufacturing process involving non-BDC mate-
rials enable the intermediate product to be
counted in the 35-percent value-added
requirement? Is the finished product classi-
fied in a GSP-eligible tariff provision? Are
goods offered for sale outside of the U.S. or
shipped through a Foreign Trade Zone
“imported directly” into the U.S.? What doc-
uments will be required in the event of a
Customs audit or inquiry?
Companies that have questions as to
whether the goods are GSP-eligible have
options. They can get a binding ruling from
CBP in advance. If the port and the importer
disagree with a GSP claim, the importer can
file a protest and enlist the assistance of
Customs headquarters. Importers can even go
to court on GSP claims (the U.S. Court of
International Trade with appeals to the Court
of Appeals for the Federal Circuit, if needed).
These options provide absolute certainty.
Importers can also consult with their customs
broker, customs consultant or customs attor-
ney. An opinion by any of these parties does
not provide the absolute certainty of a
Customs binding ruling or court decision, but
oftentimes provides the importer with the
comfort level and “reasonable care” necessary
to go forward with a GSP program and file
GSP claims.
Robert Stang is a partner in the international trade and supply chain practice
at Husch Blackwell. He focuses his practice on customs and brings over 30
years of experience to a wide range of issues affecting inbound and out-
bound goods, including tariff classification, valuation, country of origin and
marking matters, free trade agreements and special trade programs, includ-
ing the GSP. A member of the firm’s Technology, Manufacturing &
Transportation team, Stang works with importers and exporters proactively to
achieve cost savings and structure programs that meet CBP “reasonable
care” requirements. He handles supply chain security issues, including
Customs-Trade Partnership Against Terrorism (C-TPAT) matters and regularly
assists importers facing CBP audits, penalties, seizures and other agency
enforcement activities. He has particular experience with a variety of soft
goods and hard goods, including textiles and apparel, footwear, consumer
electronics and home appliances. Before joining the firm, he was a member
of the global trade practice at an Am Law 100 firm. He also was a director for
a company that sourced apparel for U.S. distributors and a senior manager
with the international trade practice of a “big four” accounting firm.
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