CBP Announces Important Changes to Post Summary Correction (PSC) Processing

August 4, 2026

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

Mandatory ACH Payment for PSC Duty Increases

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).
This change reflects CBP's continued effort to modernize payment processing and increase the use of electronic payment methods across trade operations.

Full Payment or Wait for Liquidation Billing

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. Additionally, 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.

Interest Payments Deferred Until Liquidation

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, at which time payment may be made.

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.

Qualifying suspension categories include:

• Antidumping Duty (AD) cases
• Countervailing Duty (CVD) cases
• AD/CVD cases
• Enforce and Protect Act (EAPA) investigations
• Court injunctions

This clarification provides importers additional flexibility to correct information on certain long-suspended entries that otherwise would have exceeded the normal PSC filing window.

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.

Importers with AD/CVD, EAPA, court-injuncted, or otherwise suspended entries should evaluate whether the expanded filing flexibility creates opportunities to correct entry data that may affect compliance or duty exposure.

Disclaimer

This advisory is provided for informational purposes only and does not constitute legal advice. The information is based on publicly available government sources, including CBP Federal Register Notice 91 FR 41053 and CBP CSMS #69428352, available as of August 2026. Trade regulations, filing requirements, duty payment procedures, and administrative processes may be modified, clarified, or supplemented through subsequent Federal Register notices, CBP guidance, or other government actions. Importers should consult qualified legal counsel and trade compliance professionals before making decisions based on evolving customs compliance requirements.

How Crane Trade Consulting Can Help

Crane Trade Consulting can assist with Post Summary Correction (PSC) reviews and filing strategies, Customs valuation and tariff classification corrections, Duty recovery and drawback opportunity reviews, AD/CVD compliance assessments, Suspended entry reviews and PSC eligibility evaluations, Import compliance support, Post-entry audit readiness assessments, and monitoring future CBP guidance and regulatory developments. For additional consultation on a case-by-case basis, please contact Our Trade Advisors.