Post Entry Amendments

Post Entry Amendments


    QUESTION: If an entry that should have been flagged for value was erroneously not flagged can the value be corrected via a PSC if the error was discovered after the summary date? My understanding that Reconciliation and Prior Disclosure are the only options for adjustments to value. I am confirming that this is correct. ========== […]


    QUESTION: Please forgive me for bringing this up as this has been brought up before, but I’m finding conflicting information in my research.  I’m hoping the membership can help clear up some of my confusion. Quarterly PEA Reports (for non-revenue changes and revenue changes under $20): I have read “on-line” that these are no longer […]


    QUESTION: We understand that PSCs with a revenue adjustment of less than $ 20.00 are not required. We import under a preferential trade program and have discovered potential issues with our valuation. There will be zero duty impact with making value corrections so we are clearly under $ 20.00/entry. I would think to cover ourselves […]


    QUESTION: Our company is considering self-filing our post summary corrections (PSC). We would like to benchmark with the ICPA community to see what other companies are doing. 1. Is your company self-filing for PSC? 2. If yes to Q1, please answer the below: a.      What system(s) is/are used for self-filing? b.      How much time in […]


    QUESTION: We file Post Summary Corrections when we determine upon receipt that there were overages or shortages of product even if the difference in duties and fees is less than $20. Occasionally, these discrepancies are simply the wrong style number being provided. The HTS classification and quantity are the same, but the value may differ […]


    QUESTION: For non-revenue corrections such relationship, Country or export or country of origin, in case of multiple entries, is PSC the only way to correct before liquidation date? Is there any other way of reporting non-revenue errors for multiple entries. Like quarterly reporting of errors to CBP and CBP making the changes. ************** Answers: The […]

  • 520d and PEA FOR SAME ENTRY

    QUESTION: Can you submit a 520d and a post entry amendment for an MA on the same entry?  I was told by my broker that when filing a PEA/520d I could only choose one or the other?  If that is the case does someone have a link to the publication or section of the regulations […]


    QUESTION: My company is trying to find specific guidelines to tell us when to file a Post Summary Correction (PSC). Originally we were using the Federal Register Volume 65 No 229 for guidelines when filing for Post Entry Amendments. Is there a new source material that is the equivalent of this but for PSCs? ========== […]

  • CF-28 AND PEA

    Question: I received a CF-28 for an entry that we filed a PEA on due to broker error.   Should I bring this up in my response? ========== Answers: I would really like to know more about what transpired and when.  For instance, did the PEA trigger the CF-28?  Was the CF-28 sent before the […]


    Question: Can the membership please advise if it is allowable to go back via PEA or some other means to claim first sale on product that has already cleared customs? We are in the process of having a third party complete the due diligence for first sale with one of our vendors. We anticipate having […]


    Question: Our broker files all our entries in ACE. He indicated recently for filing Post Summary Corrections for unexpected shortages and overages that he will need a revised or corrected invoice from the manufacturer listing what we actually received. For those who file in ACE, is this standard? For previous post entry corrections, our broker […]


    Question: I’d appreciate the membership’s comments on the quarterly post entry adjustment reports and the age of files included, or any experience with CBP communication regarding older files included on the Quarterly PEA. If non-revenue or < $20 errors are found on entries from a couple of years ago due to personnel turnover, process reviews, […]