Form ITA-360P Certificate of Entitlement to Secure the Refund of Dutie

FORM lTA·360 P

(REV. 6-07)

DEPARTMENT OF COMMERCE
OFFICE OF THE SECRETARY

CERTIFICATE OF ENTITLEMENT TO SECURE
THE REFUND OF DUTIES ON ARTICLES
THAT ENTERED THE CUSTOMS TERRITORY
OF THE UNITED STATES DUTY PAID
(Public Law 97-446, as amended by P. L.
103-465, P.L. 106-36 and P.L. 108-429)

DEPARTMENT OF THE INTERIOR
OFFICE OF THE SECRETARY
OMB No, 0625-0134
Expires: xx/xx/xxxx

No request for the refund of duties pursuant to this
certificate may be made after __________________
FAILURE TO COMPLY WITH THE INSTRUCTIONS ON THIS FORM AND WITH APPLICABLE REGULATIONS MAY RESULT IN THE CANCELLATION OF
PRODUCTION INCENTIVE ENTITLEMENTS ISSUED PURSUANT TO P.L. 97-446 (19 U.S.C.1202), AS AMENDED BY P.L.103-465, P.L.106-36 AND P.L. 108-429.
NAME OF INSULAR PRODUCER

TERRITORIAL ADDRESS

AMOUNT OF CERTIFICATE

CERTIFICATE NUMBER

DATE ISSUED

THIS DOCUMENT AUTHORIZES THE ABOVE NAMED INSULAR PRODUCER TO SECURE THE REFUND OF DUTIES
ON ARTICLES THAT ENTERED THE CUSTOMS TERRITORY OF THE UNITED STATES DUTY PAID (EXCEPT FOR
ANY ARTICLE CONTAINING A MATERIAL WHICH IS THE PRODUCT OF A COUNTRY TO WHICH COLUMN 2
RATES OF DUTY APPLY) UP TO THE VALUE SPECIFIED ABOVE, PROVIDED THAT THE ARTICLES FOR WHICH
REFUNDS ARE REQUESTED WERE ENTERED IN THE THREE-YEAR PERIOD BEGINNING TWO YEARS PRIOR TO
THE DATE OF ISSUANCE OF THIS CERTIFICATE.
• The insular producer may transfer its entitlement, in whole or in part, to any other party for any
consideration the insular producer and the transferee agree to.
• The insular producer may request the refund of duties by executing Form ITA-36IP and mailing it to:
Subsidies Enforcement Office
Enforcement & Compliance
U.S. Department of Commerce
Room 3713
1401 Constitution Ave, NW
Washington, D.C. 20230
• The Department of Commerce will authenticate each valid Form ITA-361P and return it within two

working days of receipt to the insular producer or to any designated agent or transferee. THE
DESIGNATION OF A PARTY OTHER THAN THE INSULAR PRODUCER ON FORM ITA-361P SHALL HAVE THE
EFFECT OF TRANSFERRING THE DESIGNATED PORTION OF THE INSULAR PRODUCER'S ENTITLEMENT TO
THAT PARTY. Once authenticated and issued, requests for the refund of duties may be cancelled (except
for cause by the Departments) only by the mutual consent of the transacting parties.
• Request for issuance of Form ITA-361P will be processed only if received at least three working days

prior to the expiration date of this certificate.
• Certificate holders are responsible for the security of this certificate. It should be maintained at the

territorial address of the insular producer or another address having the advance approval of the
Departments. Certificate holders are also responsible for the accurate entry of the information related to
any transfer of entitlements in the spaces provided on the reverse of this form. This certificate must be
promptly returned to the Department of Commerce address shown above after the entire entitlement
has been exhausted, or upon demand by the Departments. Certificate holders and transferees of any
portion of this entitlement must, in addition, comply with all applicable requirements of U.S. Customs
and Border Protection in order to secure the refund of duties.
NOTICE TO CUSTOMS: This document does not itself authorize the refund of duties under Public Law 97-446,
as amended by P.L. 103-465, P.L. 106-36 and P.L. 108-429. Request for such refunds must be accompanied by
a properly executed Form ITA-361P which has been authenticated by the U.S. Department of Commerce.
Report any irregular requests for refunds immediately to the Department of Commerce unit shown above
(202) 482-1660. Additional instructions for Customs officials at the ports of entry are contained on Form
ITA-361P.
FORM ITA-360P