Post Entry Amendments

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 ? […]

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 – […]

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. […]

QUESTION: I was wondering if there was an industry standard for filing Post Summary Corrections.  During post-entry audits we often find things that were missed on the original 7501, such as our broker assigning an incorrect HTS code, thus affecting the duty rate, an assist missed in filing, or maybe the container was short-shipped and […]

QUESTION: We do our entry review the same week we receive the billing back from our broker so mistakes are caught fairly quickly. We have caught two entries this week with incorrect HTSUS numbers.  The broker is telling us that since these are informal entries and liquidate upon payment they cannot file a PSE for […]