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CBP Modifies Post-Summary Correction, Periodic Monthly Statement Tests

Thursday, November 02, 2017
Sandler, Travis & Rosenberg Trade Report

Effective Nov. 1, U.S. Customs and Border Protection made the following clarifications and modifications to its ongoing tests of post-summary corrections and periodic monthly statements.

Post-Summary Corrections. 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.

CBP is increasing the amount of time a filer has to submit a PSC on entry summaries, which may now be done within 300 days of the date of entry (up from 270) or 15 days prior to the scheduled liquidation date (down from 20), whichever is earlier.

CBP is also clarifying that (a) a PSC concerning a temporary importation under bond may be filed only to correct data elements of a TIB that do not change a TIB entry to another entry type and (b) a PSC may not change data elements that change another entry type to a TIB entry. For example, a PSC may correct the value declared on a TIB entry but may not change the classification of the article to one that is not entitled to be filed as a TIB entry.

Periodic Monthly Statements. The PMS test allows importers to deposit estimated duties, fees, and taxes on a monthly basis. CBP had previously announced that when the importer uses the automated clearing house debit process a PMS will be considered paid when CBP receives confirmation from the Treasury Department that funds are available and transferred to CBP from the financial institution designated by the importer for payment of the ACH debit authorization. However, CBP is now reversing that change because ACE cannot accommodate it yet due to technical constraints. As a result, CBP will continue to consider a PMS paid when CBP transmits the debit authorization to the designated financial institution.

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