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The RETRO GSP Act extends the Generalized System of Preferences (GSP) program through December 31, 2029, and provides for retroactive refunds of tariffs paid on eligible imports during the program's lapse from January 1, 2021 to the bill's enactment. Businesses may request that U.S. Customs and Border Protection reliquidate entries of covered articles as if they had occurred on December 31, 2020, when GSP benefits would have applied. The government must refund any tariffs owed within 90 days of reliquidation.
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