Post-summary correction

Also called: PSC

An electronic correction to a US entry summary filed by the importer or broker after the entry summary has been accepted but before liquidation, within the time window set by CBP. It can change classification, value, origin or other data and adjusts the duty deposit.

In practice

A PSC is the simplest way to fix errors before liquidation, but it is not a substitute for a prior disclosure when the error suggests a violation.

Applies to: USA

Related terms

Entry summary
The US filing that provides the full data for an import, including HTS numbers, values, origin and duties, and accompanies the deposit of estimated…
Liquidation
CBP's final computation of the duties and fees owed on a US entry, normally about 314 days after entry. After liquidation, duty differences are…
Voluntary disclosure
Notifying customs on your own initiative about errors in past declarations before an investigation starts. In the US a prior disclosure under 19 USC…
Protest (CBP Form 19)
The administrative procedure for challenging certain CBP decisions, such as liquidation, classification, valuation or refusal of a refund, by filing…

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