Did a freight-forwarder delay or vessel-caused change in steamship line or export location require a revised Texas export certificate?

Plain-English summary

Merchandise collected from several parts of the country and held by a freight forwarder for more than 30 days did not lose the possibility of a refund merely because of the delay. The forwarder was told to record when it received the goods and when it saw them leave the country.

The completed Texas licensed-customs-broker export certification recorded the export location, date, and time. If a vessel delay caused a change in steamship line or export location, no revised certificate was required when the goods were irrevocably committed to export.

The completed certification had to be given to the client for its permanent records.

Common questions

Did a freight forwarder's hold beyond 30 days automatically prevent a refund? No.

When was a revised certificate unnecessary? When a vessel delay changed the steamship line or export location but the goods were irrevocably committed to export.

Who kept the completed certification? The client, as part of its permanent record.

Citations and references

The reproduced letter cites no numbered statute or rule. It names “Attachment A State of Texas Licensed Custom Brokers Export Certification.”

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/8512L0689F02

Original ruling text

December 18, 1985

Dear ***:

Thank you for your letter of December 6, 1985 requesting confirmation of
our telephone conversation concerning export shipments.

The fact that a freight forwarder holds merchandise, which is being
collected from several parts of the country, for longer than 30 days would not
remove the possibility of a refund. In these situations you should clearly
indicate when you received the goods as well as when you saw the merchandise
leave the country.

When merchandise is exported and you have filed "Attachment A State of
Texas Licensed Custom Brokers Export Certification" with a licensed Custom
Broker, that completed document will contain the export location, date and time
of export. If a change in steamship line or export location is made because of
a delay by the vessel, a revised certificate is not required if the goods are
irrevocably committed for export.

The completed export certification document should be provided to your
client as part of their permanent record.

This opinion is based on the facts presented. If there are additional or
different facts, the opinion may change.

If you have any questions or need more information, please call us at
1-800-252-5555 toll free from anywhere in Texas. You may write us at the
Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division