A Post Summary Correction (PSC) is a CBP-permitted amendment to an entry summary (Form 7501) filed before the entry liquidates – typically within 314 days of entry. PSCs correct errors in HTS classification, customs value, country of origin, importer of record, or duty calculation. Filed electronically through ACE. Free to file; results in either additional duty owed or refund within 30-60 days.
Most importers think the entry summary is final once the broker files it. It is not. The entry can be corrected through a Post Summary Correction (PSC) any time between filing and liquidation – usually a window of 300+ days. PSCs are the fastest way to fix duty errors and the most-overlooked tool in the SMB importer playbook.
What a PSC is and when to use one
A PSC is a structured amendment to the entry summary, governed by 19 CFR 141.91 and CBP Directive 3550-079A. It can correct any field on Form 7501 – HTS classification, customs value, country of origin, importer of record number, manufacturer ID, duty paid.
PSCs are filed before liquidation. The entry liquidates when CBP issues final determination of duty owed – typically within 314 days of entry, but earlier in some cases. Once an entry is liquidated, the protest process replaces PSC.
PSC vs. protest: when each applies
- PSC: entry not yet liquidated. File any time before liquidation. Typically 30-60 day processing.
- Protest: entry has liquidated. File within 180 days of liquidation under 19 U.S.C. § 1514. Typically 60-180 day processing.
- Reliquidation: outside both windows. Limited grounds under 19 U.S.C. § 1520. Slow.
How to file a PSC step by step
- Identify the error (typically through entry summary review or audit).
- Confirm the entry has not yet liquidated (check ACE Portal).
- Calculate the correct values: HTS, customs value, duty, country of origin.
- Prepare the supporting documentation (revised commercial invoice if applicable, classification opinion, country-of-origin certificate).
- File the PSC electronically through ACE under your filer code (or via your broker).
- CBP reviews and either accepts (refund or additional duty issues) or contests. Acceptance typically in 30-60 days.
Common PSC scenarios
- HTS reclassification – the broker classified under code A; review shows code B is correct, with lower duty.
- Country of origin correction – substantial transformation analysis shows origin is country X, not country Y.
- Customs value adjustment – assists, royalties, or commissions were missed (additional duty owed) or freight was incorrectly added (refund).
- USMCA / FTA preference – entry was filed without preference; review confirms qualification.
- Section 232 / 301 / 122 misapplication – the wrong special tariff was applied.
Why PSCs sometimes fail
- Filed after liquidation – too late; protest is the channel.
- Documentation supports the original classification, not the proposed correction.
- Country-of-origin claim relies on substantial transformation that does not actually meet CBP standards.
- USMCA preference claim made without a valid Certificate of Origin in importer’s possession.
Frequently asked questions
How long do I have to file a PSC?
Until the entry liquidates – typically 314 days from entry, though it can be earlier. Check liquidation status in ACE Portal before filing.
Does filing a PSC trigger an audit?
Generally no. PSCs are routine. CBP’s audit triggers (focused assessments) typically come from risk-based selection, not from PSCs themselves. That said, frequent PSCs on the same SKU pattern can attract attention.
Can I file a PSC to claim a USMCA preference I missed?
Yes – provided you have a valid Certificate of Origin in your possession dated before the import date. Late certificates are not retroactively curative.
Does a PSC affect my CBP relationship?
No. PSCs are an authorized correction mechanism. CBP encourages their use. The alternative – letting an error persist to liquidation and then filing a protest – is more expensive for everyone.
Can the broker file a PSC without the importer’s sign-off?
Under most broker engagement letters, no. The PSC changes the importer’s duty exposure; the importer should approve.
Get started
PSCs that recover duty are time-sensitive. We file PSCs on a fee-or-contingency basis depending on claim size.