CBP HQ H240986 – Antidumping Duties Not Refundable when Goods “Restricted”

In HQ H240986, CBP held that an importer who had paid Customs duties and Antidumping duties on an entry of shrimp from Vietnam, but who soon thereafter exported the shrimp because it was prohibited from being sold in the condition as imported by the FDA was not eligible for a refund of the antidumping duties.

The importer had, likely, relied upon the general rule that U.S. Customs allows duty refunds on prohibited goods that are errantly entered (in good faith) and are then exported or destroyed. In part, CBP explained its decision in this case that the importer’s goods were not eligible for refunds because they were restricted goods, rather than prohibited goods. Instead of being totally prohibited from entry, the FDA would have allowed the importer to further process the imported shrimp, then sell them in the United States.