Post Entry Amendments

Post Entry Amendments

  • Minimum Amount for PSC

    QUESTION: I know in the new ACE environment, PSC does not have a de minimus amount to dismiss from PSC scope. But I also have been with a company that had a minimum amount that they established by volume analysis. The company was much bigger than my current company and they also did the ISA. […]

  • PSC PAYMENTS AND REFUNDS

    QUESTION: My company self-files entries and our post summary corrections via ABI. Before we could file the PSC in our ABI, I would send any payments with the PSC request. Now that we file in the ABI I am waiting for the bill from CBP. Could I send payment before a bill arrives to avoid […]

  • PSCs for entry requiring FDA Information

    QUESTION: We would like to change several entries to a different HTS classification via post-summary correction. The HTS currently on the entries did not require FDA filing. However, the new HTS classification requires FDA filing. Our broker is telling us they cannot file the PSCs because of this. Is this true? If so, can we […]

  • Time allowed to tender duties

    QUESTION: Under 19 U.S. Code § 1592(c)(4) and 19 C.F.R. § 162.74(c), CBP has the discretionary power to extend the number of days when an importer must tender duties, taxes, and fees as it relates to perfecting a prior disclosure. Has anyone from the membership successfully argued to get extensions for 6 months or for a […]

  • PSC OR NOT TO PSC

    QUESTION: First I want to specify that we were not in Recon in 2018 – That said, we have related party pricing adjustments (downward pricing) tied to specific SKU’s of product we imported in 2018. Management wants to file PSC’s to show the value adjustments we will receive via a credit memo from our related […]

  • PSC FOR DE MINIMIS CORRECTION

    QUESTION: From our broker – “Prior to PSCs, CBP was very clear that if the change resulted in a refund or monies owed under $20, that a PEA was not required but rather a quarterly report was filed with all corrections and no further action was taken by the importer or CBP. However, in the […]

  • FILING PSC WHEN BROKER IOR

    QUESTION: Have any IOR’s successfully filed a PSC for an entry that was originally filed by their broker?  We tried and received a reject saying “Broker Not Authorized in Port.” CBP has not been clear on how to resolve.  =========== Answers: Based on past experience and recollection, I think that the original filer of an […]

  • PSC VS. RECON

    QUESTION: Can someone advise what the difference is between post summary correction and reconciliation?  Or is it the same? ========== Answers: Post summary correction is simply going back and correcting mistakes on the entry. Everybody should do this.   Reconciliation on the other hand, is used if the value of an import is estimated at time […]

  • PSC FOR QUANTITY DISCREPANCIES

    QUESTION: We see shortages (and sometimes overages) in quantities received from many of our suppliers. Accounting has determined that they do not want to establish a tolerance level and will request revised invoices from the supplier regardless of the variance dollar amount. Therefore, for every quantity difference we experience at time of receipt, we are […]

  • PSC FOR GSP CLAIMS

    QUESTION: We did some import audits and realized incorrect HTS with zero duty was used on 2016 and 2017 entries (about 40-50 shipments). The correct HTS is 2.3% duty. Also, the part is manufactured wholly in Thailand. Shouldn’t I file a PSC to correct all the entries with the correct HTS and claim GSP ? […]

  • PSC FILED W/O ACTION

    QUESTION: Do any members have the experience of filing a timely PSC yet Customs takes no action on it and liquidates the entry with no change?   It doesn’t happen to us often but is very unfair when it does occur. ========== Answers: The Post Summary Correction is an administrative accommodation offered by Customs – […]

  • PSC FILINGS

    QUESTION: We are finding that some of our PSCs, although sent to CBP by our broker were not actually processed by CBP. We’d like to close the hole in this process by monitoring that we receive either an Approval or Denial indication from CBP. Our broker advises ACE is only for protests and 520(d) claims. […]