Dee Company GmbH (Dee) is a foreign-based company, but imports machinery into the U.S. XYZ Brokers (XYZ) has a valid power of attorney with Dee and has been the Customs broker for Dee for several years. Dee has executed a CBP Form 4811 naming XYZ. Dee has hired RT Protest Attorneys (RT) to file their protests. The protests contain language stating that refunds pursuant to an entry under protest shall be mailed to Dee in care of RT. To whom will CBP mail refund payments on protested entries?(2022 October No.41 – Entry/Entry Summary)
A) CBP will mail the refund checks to Dee because refunds of protested entries are always mailed to the importer of record.
B) CBP will mail the refund checks to XYZ because the CBP Form 4811 names XYZ.
C) CBP will mail the refund checks to XYZ because the broker is responsible for paying monies to their clients under 19 CFR 111.29.
D) CBP will not mail the refund check but will apply the amount of the refund to the duties, taxes, and fees owed on the next entry until the credit is used.
E) CBP will mail the refund check to RT because the refund assignment language in a protest supersedes the assignment on the CBP Form 4811.
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The Answer is: E
Citation: 19 CFR 174.13(c)
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