Post Summary Corrections

On June 24, 2011 CBP published a Federal Register Notice that announced the creation of Post Summary Correction (PSC) test (76 FR 37136). This notice stated that effective September 22, 2011, Post Entry Amendment (PEA) processing will no longer be accepted for ACE entry summaries. Submission of a PSC is the sole method for trade to electronically correct entry summaries prior to liquidation.

PSC operates under the 19 CFR 101.9(b), ACE prototypes. A filer would submit a PSC because they are legally obligated to correct an entry per 19 USC 1484 and 1485.

A PSC allows the trade to electronically correct entry summary data presented to and accepted by U.S. Customs and Border Protection through ACE. The trade is responsible for submitting a PSC. An authorized ACE entry summary filer may submit a PSC for an ACE entry summary originally submitted by another ACE entry summary filer if authorized by the same importer of record.

A PSC is essentially a new entry summary and will not be processed until it is fully paid. There is no limit to the number of PSC filings that can be transmitted for an entry summary within the timeframe allowed to submit a PSC. PSCs that are team reviewed are not eligible for multiple PSC submissions.

Filing Timeframe Exceptions

  1. A filer may also submit a PSC outside of the 300 day timeframe in situations where the importer requests a liquidation extension (see liquidation section below).
  2. A filer may also submit a PSC outside of the 300 day timeframe, when the subject entries are: entry type 03 or 07 or 06 with a case number; are in suspended status; and have an associated suspension basis of CVD Suspend, ADD Suspend, AD/CVD Suspend, Subject to EAPA, or Subject to Court Injunction.

Changes Eligible Under PSCs:

The only permissible changes to entry types that can be made via PSC are a change from entry type 01 to 03, and a change from entry type 03 to 01.

PSC’s may be filed on the following entry types:

Both revenue related and non-revenue related changes may be reported through the PSC test. Revenue related are those that affect the amount of duties, taxes, and or fees applicable to an entry of merchandise, regardless of the de Minimis rule. Non-revenue changes are those that pertain to information that must be provided in the entry summary.

Data that cannot be changed for all entry types:

Filers are required to transmit one or more reason codes for requested changes, at either the header or line level, and a description of the change. See the Entry Summary Create/Update chapter in the ACE CATAIR. Up to five reason codes at the header and/or line level may be identified on a single PSC. Additional changes may also be detailed in the description field.

A PSC is essentially a new entry summary and liquidates as any other entry summary since they are a complete replacement of the initial entry summary.

If requested, and Accelerated Liquidation be liquidated using the weekly liquidation cycle. If a filer submits an Accelerated Liquidation request on a PSC, CBP will strive to process within 60 calendar days from the date it was received.

If the trade deems a liquidation extension is necessary for the entry summary, the trade should request liquidation extension and ensure CBP approval prior to filing a PSC. If the trade is granted the extension, then the PSC does not have to be submitted within 300 days from the date of entry but the PSC has to be filed 15 days before the scheduled liquidated date.

Technical and Policy Supporting Documents: