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Post-Summary Correction Test Modified to Ease Burden on Importers

Monday, January 09, 2017
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection is lifting a restriction and a prohibition on the use of post-summary corrections that CBP said “placed burdens on the importer.”

Under the PSC test, importers may use the Automated Broker Interface to file PSC claims to entry summaries filed in the Automated Commercial Environment. Importers and their brokers may also use ABI to file PSCs to those pre-liquidation ACE entry summaries that are accepted by CBP, fully paid, and under CBP control. In a Dec. 12, 2016, notice CBP expanded the type of entries that may be corrected by filing a PSC and made a number of other changes to the test as well. Among other things, CBP stated that if a PSC is filed that increases the importer’s liability for duties, fees, or taxes, the importer must deposit those amounts within three business days of submitting the PSC and no additional PSCs may be filed until this is done.

CBP is now limiting the three-day payment requirement to PSC filings declaring an increase of liability for antidumping or countervailing duties and associated fees and taxes, thus alleviating this requirement for all other PSC filings. CBP is also removing the prohibition on filing additional PSCs until the duties, fees, and taxes are deposited. Further, CBP is providing the correct point of contact for making a deposit, clarifying the method and location of payment, and clarifying how it will determine the time of payment.

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