Customs and Border Protection (CBP) recently issued an important announcement outlining updates to the processing of Post Summary Corrections (PSCs). These modifications align with the Federal Register Notice (91 FR 41053, “Modification and Clarification of the National Customs Automation Program Test Regarding Post Summary Corrections”).
To ensure your supply chain remains compliant and free of administrative delays, here is a detailed breakdown of what these updates mean for your operations.
1. Mandatory Electronic Payment via ACH
Moving forward, CBP requires filers to electronically remit all payments for increases in duties, taxes, and fees resulting from a PSC via Automated Clearinghouse (ACH).
Critical Deadline: Effective August 5, 2026, filers will no longer be permitted to pay duty increases via physical check or cash. This updates the previous guidance from 82 FRN 2385 (Jan. 14, 2017), which allowed payments to be deposited locally at the port of entry listed on the entry summary.
How to Initiate Payments:
Filers must submit PSC electronic payment authorizations through the Automated Broker Interface (ABI). To participate in either the ACH Debit or ACH Credit payment programs, visit the
For technical questions regarding PSC submissions, trade partners should reach out directly to their assigned CBP Client Representative.
2. ACH Payment Protocols
To maintain smooth operations, it is vital to understand how both payment options function under these revised rules:
ACH Debit Payment Initiation Process
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Statement Review: CBP transmits a preliminary statement of entry summaries scheduled for payment through ABI. If an entry summary is deleted, CBP sends an updated statement amount.
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Authorization: The filer submits payment authorization via ABI (one ACH payment authorization per statement). CBP cannot process payment without this explicit authorization.
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Confirmation: Once submitted, ABI sends an acceptance message. If errors exist, ABI generates error messages until resolved.
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Final Statement: Typically on the first business day following processing, CBP issues a final statement serving as an official payment receipt.
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Debiting: The ACH processor bank routes data to the filer’s bank; the account is typically debited two business days after CBP accepts the initial payment authorization.
ACH Credit Payment Initiation Process
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Bank Formatting: CBP provides a specific payment format to share with your financial institution (including CBP routing/account numbers, payer ID, settlement date, payment type, and document details).
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Execution: Transactions must originate at least one day before the settlement date and are non-reversible. (Note: Overpayments will be handled through standard CBP refund procedures).
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Reconciliation: If paid amounts match, CBP posts the payment immediately. Discrepancies trigger a manual reconciliation process that may delay posting.
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Tracking: Completed transactions appear on your bank statement or per your custom bank reporting setup.
3. Requirement for Full Payment on Additional Duties
When a PSC results in increased duties, taxes, or fees, CBP requires full payment at the time of submission. Alternatively, filers may elect to wait until CBP issues a formal bill reflecting the total increase upon liquidation.
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No Partial Payments: Partial payments of increased amounts will be rejected.
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Filing Locks: If a filer chooses to wait for billing at liquidation, the Automated Commercial Environment (ACE) will block any subsequent PSC filings until the initial PSC liability is settled.
4. Interest Payment Guidance
Interest payments accrued on duty, tax, and fee increases will not be accepted prior to liquidation. Filers are required to wait until CBP formally generates an interest bill following liquidation to remit these payments.
5. Filing Timeframe Exceptions for Suspended Entries
Under standard guidelines, PSCs must be filed within a specific window. However, filers may submit a PSC outside of the 300-day timeframe if the subject entry meets all of the following criteria:
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Liquidation is suspended beyond 300 days post-entry date.
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The entry carries an active suspension basis at the time of PSC filing (e.g., Countervailing Duty [CVD], Antidumping Duty [ADD], EAPA investigations, or Court Injunctions).
This exception reflects policy established by CBP following a ruling by the U.S. Court of International Trade, updated across the official ACE Entry Summary Business Rules and Process Document.
Staying Compliant with Sobel
Navigating evolving customs regulations requires proactive entry management. Ensure your finance and trade compliance teams are updated on these ACH mandates to prevent entry delays or ACE filing locks. For assistance with your PSC filings or customs broker needs, reach out to your trade compliance specialist today.
