THE DRAWBACK INDUSTRY ADVOCATE
Through Charter’s unyielding perseverance and advocacy efforts this timeline demonstrates how our legislative and executive branch victories have expanded duty drawback for many industries over the past three three decades.
1313(p) Drawback – provided for 8-digit substitution for petroleum and its derivatives
1313(p) Amendments to expand by adding crude, MTBE, and lubricating oils
1313(p) Technical amendments to clarify and facilitate filings
Amendments to Miscellaneous Trade Bill securing gas/jet substitution
1999 – 2003
19 USC 1309 military sales, established eligibility for duty drawback
Legislative correction to allow taxes and fees paid. Struck “because of its” and replaced with “upon entry or”
2004 – 2007
Ethanol and RBOB drawback rulings
2007 – 2008
Energy & Farm bills ethanol drawback effort
2005 – PRESENT
Protection of taxes and fees drawback
2006 – 2016
TFTEA Drawback Simplification
*P.L. #114-125 (HR 644, Sec. 906) – On February 24, 2016, the President signed Public Law 114-125, which enacted H.R. 644 “The Trade Facilitation and Trade Enforcement Act” (TFTEA) of 2015. The enactment of this law marks the successful completion of a 10-year effort by Charter, along with other members of the trade community and USCBP, to enact the most sweeping enhancement and expansion of the drawback law in our nation’s history.
2016 – 2017
NAFTA Duty Drawback Coalition, effort to remove Art. 303 restriction on drawback for exports to Mexico and Canada. Note Art. 303 restrictions were not successful removed in USMCA (see Art. 2.5).
Charter funded the Tabaco’s de Wilson case that resulted in requiring CBP to issue the TFTEA regulations, thereby enabled accelerated payment under TFTEA
Successful modification to USMCA enabling legislation that expanded drawback opportunities.
2019 – 2020
Charter funded National Association of Manufacturers case at the CIT and CAFC to allow for the recovery of certain excise taxes. The case was successful at the CIT and is currently being appealed at the CAFC
OUR CLIENTS ARE OUR FOCUS.