Post Entry

So you made a mistake; now what?

Have no fear, Customs Gurus can fix any error. There are 3 common corrections that are filed. The Post Summary Correction (PSC), section 514 Protest, section 520d Protest. Most importers file post entry because they are legally obligated to. If an error is found the law states you must correct it. Customs and Border Protections(CBP) mission is not just about finding errors and issuing penalties. The law enforcement mission is about informed compliance. CBP is available to help us understand the law and correct errors that are both revenue and non-revenue related. If an importer declares their errors, they are generally not penalized. If CBP finds your error, you will be penalized. If the scope of the error is severe and the importer would like to be protected from penalties a prior-disclosure must be filed.

POST SUMMARY CORRECTION

  • Filed up to 300 days from release, but less than 15 days from liquidation.

  • Mostly errors identified through regular auditing

  • Accelerated Liquidation will force CBP to process within 60 days.

PROTEST

  • Filed after up to 180 days post liquidation

  • Most corrections due to a change in facts or legislation.

  • Can be used to disagree with a CBP decision about an entry.

PRIOR DISCLOSURE

  • Valid only before CBP has begun a formal investigation

  • Often used when an error is found to have a scope larger than a couple entries

  • Penalties can be mitigated or eliminated depending on the circumstances of the disclosure.

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Matters Subject to Protest

  • Clerical errors, mistakes of fact, and other inadvertences.

  • The appraised value of merchandise

  • The classification and rate and amount of duties chargeable

  • All charges or exactions of whatever character

  • The exclusion of merchandise from entry, delivery, or a demand for redelivery

  • The liquidation or reliquidation of an entry, or any modification of an entry