Effective from January 1, 2023, new environmental taxes have been imposed on specific imported goods under Chapter 38 of the Internal Revenue Code. The Customs and Border Protection (CBP) is currently working on establishing the necessary procedures to handle drawback claims related to these taxes. However, CBP is presently unable to guarantee the accelerated payment (AP) of any estimated drawback for such taxes, as it may not be fully compliant with the drawback law and 19 C.F.R. Part 190, which is required for AP under 19 C.F.R. 190.92. As a result, CBP cannot process AP on drawback claims for these taxes at this time.
CBP is diligently working to resolve the issue and will share updates as they become available. For any inquiries related to this matter, please contact the Office of Trade at OTDRAWBACK@CBP.DHS.GOV.