CBP Guidance & Publications

Post Summary Correction (PSC)

/poʊst ˈsʌməri kəˈrɛkʃən pi ɛs si/

A Post Summary Correction (PSC) is the only way to electronically correct an ACE entry summary before liquidation, and it must be filed within 300 days of the date of entry and at least 15 days before the scheduled liquidation date, whichever comes first. A PSC is a complete replacement of the original entry summary, not a partial edit, and it is how importers and brokers fix classification, value, origin, and other entry summary errors while the entry is still open.

Need the HTS code for a specific product? Classify a product free →

---

In Detail

PSC replaced Post Entry Amendment processing for ACE entry summaries on September 22, 2011 (76 FR 37136), and CBP still administers it as a National Customs Automation Program test under 19 CFR 101.9(b). The obligation behind it comes from 19 U.S.C. 1484 and 1485: an importer who learns that entered information was wrong is required to correct it. The trade, not CBP, is responsible for filing the PSC. Any authorized ACE entry summary filer may submit one, including a filer other than the one who filed the original entry summary, as long as the same importer of record authorizes it.

To be eligible, the entry summary must be in accepted status, under CBP control, paid, and unliquidated, and it cannot be under CBP review. For entries on a Periodic Monthly Statement, the statement must actually be paid, which can take up to 45 days after the entry date. The filing window is 300 days from the date of entry or 15 days before the scheduled liquidation date, whichever is earlier; ACE automatically rejects a PSC filed outside it. The window was 270 days until CBP extended it to 300 in 2017. There are two exceptions. If CBP has approved a liquidation extension before the PSC is filed, the 300-day limit does not apply, but the 15-day limit before scheduled liquidation still does. And entries whose liquidation is suspended beyond 300 days on a qualifying basis (CVD Suspend, ADD Suspend, AD/CVD Suspend, Subject to EAPA, or Subject to Court Injunction) may be corrected after day 300.

A PSC can carry both revenue changes (anything that changes duties, taxes, or fees) and non-revenue changes to required data. Each PSC must include one or more reason codes at the header or line level, up to five, with a written description of the change. Because a PSC is essentially a new entry summary, there is no limit on how many can be filed within the window, except that PSCs that are team reviewed are not eligible for further PSC submissions. The only entry type changes allowed are 01 to 03 and 03 to 01. Some fields cannot be changed by PSC at all: the importer of record, port of entry, date of entry, consolidated summary indicator, live entry indicator, cargo release certification indicator, location of goods code, reconciliation issue code, Periodic Monthly Statement details, and the 19 U.S.C. 1520(d) trade agreement indicator for programs such as USMCA. To change the importer of record, the importer or broker files CBP Form 3347; once CBP updates ACE, a PSC can correct the rest.

Since August 5, 2026, increases in duties, taxes, or fees resulting from a PSC must be paid electronically through ACH debit or ACH credit; check and cash are no longer accepted (91 FR 41053, announced in CSMS # 69428352). The increase must be paid in full, either when the PSC is submitted or when CBP bills it at liquidation. Partial payment is not accepted, and a filer who waits for the bill cannot file another PSC on that entry until it is paid. Interest on the increase is not accepted before liquidation and is billed separately. A PSC liquidates like any other entry summary, so a decrease is refunded at liquidation; a filer can request accelerated liquidation, which CBP aims to process within 60 calendar days. For the full guide, including how PSCs compare with reconciliation, prior disclosure, and protest, see the complete guide to post summary corrections.

Classification Significance

For classification errors, timing decides the remedy. While an entry is unliquidated and inside the window, a PSC is the correction. Once it has liquidated, CBP's own guidance is that the remaining options are a prior disclosure or a protest, the latter generally within 180 days of liquidation. A misclassification that repeats across many entries usually needs both: PSCs for the open entries and a separate route for the ones already liquidated. A PSC is not itself a prior disclosure, so it does not provide prior disclosure protection for errors on entries it cannot reach. A reclassification PSC is also visible to CBP. One that lowers duty should be supported by the same documented reasoning CBP would expect in response to a CF-28, because the reason code and description are the start of that conversation, not the end of it.

How Kanon Handles This

Kanon's Classification Support Package records the product facts, the headings and notes considered, and the GRI reasoning behind each classification. When a product's HTS code changes, that record is the documentation behind the PSC's reason code and description, and it answers the follow-up questions a reclassification tends to draw. Classifying correctly before the entry summary is filed is still the cheaper path, because it avoids the payment, interest, and review exposure a correction can bring.

Frequently Asked Questions