At a glance
- Recommended action
- Confirm ACH/ABI payment capability with your broker and decide whether to pay at PSC filing or wait for liquidation before submitting additional corrections.
- Effective date
- August 5, 2026
- What changed
- CBP now requires ACH payment for any duty, tax, or fee increase from a Post Summary Correction and will not accept partial PSC payments.
- Who is affected
- Importers and customs brokers who file PSCs, especially those with multiple corrections or long-suspended AD/CVD, EAPA, or court-injuncted entries.
- Business impact
- PSC filings that increase liability must be paid in full via ACH at filing or held until liquidation billing; delayed payment can block later PSCs on the same entry.
Recommended actions
What importers should do next
- Confirm ACH payment capability through ABI before filing a PSC that increases duties, taxes, or fees.
- Decide whether to pay the full PSC increase at filing or wait for CBP liquidation billing.
- Avoid partial payments; CBP will not accept them on PSC-related increases.
- If payment is deferred to liquidation, plan for ACE to block subsequent PSCs on that entry until the increase is paid.
- Review AD/CVD, EAPA, and court-injuncted entries that may now qualify for PSC filing beyond the standard 300-day window.
- Update post-entry compliance procedures with your customs broker.
Key takeaway
Effective August 5, 2026, PSC duty increases must be paid in full by ACH or deferred to liquidation — partial payments are gone, and waiting can block later corrections on the same entry.
What Changed
U.S. Customs and Border Protection (CBP) has announced significant modifications to the processing of Post Summary Corrections (PSCs) through Federal Register Notice 91 FR 41053, Modification and Clarification of the National Customs Automation Program Test Regarding Post-Summary Corrections, and CSMS #69428352. These changes become effective August 5, 2026, and impact how importers pay duty increases associated with PSCs, as well as the filing of PSCs for certain suspended entries.
What Is a Post Summary Correction (PSC)?
A PSC allows importers to correct entry summary information previously filed with CBP through the Automated Commercial Environment (ACE) before liquidation. PSCs are commonly used to correct tariff classifications, valuation, quantities, country of origin, and other entry data that may affect duty liability.
Key Changes Effective August 5, 2026
CBP will now require importers and customs brokers to remit any increase in duties, taxes, or fees resulting from a PSC electronically through the Automated Clearing House (ACH) program. Payments by check or cash will no longer be accepted for PSC-related duty increases. Filers must submit payment authorization electronically through the Automated Broker Interface (ABI).
When filing a PSC that results in additional duties, taxes, or fees, filers must either pay the full amount due at the time the PSC is submitted, or wait until CBP issues a bill at liquidation. CBP will not accept partial payments associated with a PSC. If an importer chooses to wait until liquidation for payment, ACE will not permit the filing of a subsequent PSC on that entry until the previous PSC-related increase has been paid and processed.
CBP clarified that interest associated with PSC duty increases may not be paid prior to liquidation. Any applicable interest will be calculated and billed by CBP after liquidation.
Filing Flexibility for Suspended Entries
CBP has also clarified that PSCs may be filed beyond the standard 300-day filing period when liquidation remains suspended more than 300 days after entry and the entry has an active suspension basis at the time of PSC filing.
- Antidumping Duty (AD) cases
- Countervailing Duty (CVD) cases
- AD/CVD cases
- Enforce and Protect Act (EAPA) investigations
- Court injunctions
Impact on Importers
Importers should review their post-entry compliance procedures and coordinate with their customs brokers to ensure ACH payment capabilities are established before submitting PSCs that increase duty liability. Companies that routinely file multiple PSCs on the same entry should also consider the operational impact of delaying payment until liquidation, as subsequent PSC filings may be restricted until outstanding liabilities are resolved.
Sources
Authority references
- Federal Register Notice 91 FR 41053 - CBP - 2026-08-04
Review your PSC filing strategy
Crane Trade Consulting can help assess Post Summary Correction exposure, ACH payment readiness, and suspended-entry filing options.