CBP Extends Comment Period for Proposal on Internal Revenue Excise Tax Drawback
November 9, 2009Customs and Border Protection (CBP) published a document in the Federal Register (74 FR 52928) on October 15, 2009, proposing to amend Title 19 of the Code of Federal Regulations to preclude the filing of substitution drawback claims for internal revenue excise tax paid on imported merchandise in situations where no excise tax was paid upon the substituted merchandise or where the substituted merchandise is the subject of a different claim for refund or drawback of excise tax under any provision of the Internal Revenue Code. The document solicited public comment on the proposed amendments, and requested that submitted comments be received by CBP on or before November 16, 2009. A related proposed rulemaking prepared by the Alcohol and Tobacco Tax and Trade Bureau (TTB) within the Department of the Treasury was published in the same edition of the Federal Register (74 FR 52937). Comments on TTB’s proposed rule are due on or before December 14, 2009.
On October 21, 2009, CBP received a written submission from the trade requesting that the 30-day comment period be extended to align with the 60-day period designated in the TTB proposed rule so as to provide adequate time to prepare comments. Upon review, a decision has been made to grant the request in order to provide the public with equal opportunity to comment on the related proposals. Accordingly, the comment period is extended to December 14, 2009, and comments must be received by CBP on or before that date.
Interested persons are invited to participate in the rulemaking by submitting written data, views, or arguments on all aspects of the proposed rule. CBP also invites comments that relate to the economic, environmental, or federalism effects that might result from the proposed rule. If appropriate to a specific comment, the commenter should reference the specific portion of the proposed rule, explain the reason for any recommended change, and include data, information, or authority that support such recommended change.
Comments, identified by USCBP docket number USCBP-2009-0021, may be submitted by either of the following methods:
- Federal eRulemaking Portal: Follow the instructions for submitting comments via docket number USCBP-2009-0021.
- Mail: Trade and Commercial Regulations Branch, Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection, 799 9th Street, NW. (Mint Annex), Washington, DC 20229-1179.
For further information, contact: William Rosoff, Entry Process and Duty Refunds, Regulations and Rulings, Office of International Trade; phone: (202) 325-0047.
