PSCs (Post-Summary Corrections) allow entry amendments before liquidation. Strategic uses: catalog-wide HTS corrections, USMCA preference claims missed at filing, valuation corrections (assists, royalties), country-of-origin corrections. Batch PSCs filed across multiple entries for SKU-wide patterns.
This guide covers Post-Summary Correction Strategy. Refund and recovery work spans multiple statutes and mechanisms – drawback, CAPE refunds, PSCs, protests, reliquidation under § 1520.
For SMB importers, the practical implementation depends on volume, sector, and operational structure.
When PSC applies
Pre-liquidation. Typically up to 314 days from entry. Faster CBP review than protest.
Common PSC scenarios
HTS reclassification, missed USMCA preference, valuation adjustments (assists, royalties), country-of-origin correction.
Batch PSCs
For SKU-wide patterns affecting many entries, batch filing is efficient. Each entry filed individually but with consistent narrative.
PSC vs protest decision
Pre-liquidation: PSC. Post-liquidation within 180 days: protest. Beyond 180 days: limited options (reliquidation under § 1520).
Frequently asked questions
When is this most relevant?
For SMB importers facing audit, refund opportunity, or compliance gap remediation.
What documentation matters?
CBP forms, supporting records, supplier certificates, and BOM analysis as applicable.
What is the timeline?
Simple matters 2-4 weeks; complex audits or refund filings 3-12 months.
What does this cost?
Project scope $5,000-$45,000 depending on complexity. Refund work often on contingency.
How do I begin?
Book a 15-minute scoping call. We confirm fit before any engagement.
Get started
Run a refund opportunity audit on your import history. Free preliminary estimate.