Post-entry, liquidation, penalties and audits

This glossary covers Post-entry, liquidation, penalties and audits terms used by importers, customs brokers and trade-compliance teams.

PSC

Post Summary Correction: the ACE transaction replacing an accepted entry summary before liquidation to correct data and pay or claim duties; an NCAP test; not a protest or 1520(d) claim.

PSC 300 days

The Post Summary Correction filing window: within 300 days of the date of entry, or up to 15 days before scheduled liquidation, whichever is earlier; not a protest deadline.

reconciliation flag

The ACE entry summary indicator and issue code reserving value, classification, 9802 or FTA (1520(d)) issues for a later type 09 reconciliation entry; an NCAP test; not a PSC.

1520(d) claim

A post-importation claim for FTA preferential treatment under 19 U.S.C. 1520(d), filed within one year of importation when none was made at entry, yielding reliquidation and refund; not a protest.

protest 180 days

The 19 U.S.C. 1514 deadline: a protest of a liquidation, reliquidation or other protestable CBP decision must be filed within 180 days of that decision; not the PSC window.

AFR

Application for Further Review: a request filed with a protest under 19 CFR 174.23 to 174.25 asking CBP Headquarters to decide it instead of the Center; not a court appeal.

accelerated disposition

A 19 U.S.C. 1515(b) request that CBP decide a pending protest within 30 days; if not, the protest is deemed denied, opening the CIT; not a protest amendment.

liquidation bulletin

The bulletin notice of liquidation: CBP's official public notice, now the electronic Official Notice of Extension, Suspension and Liquidation posted online, that fixes the liquidation date; not a courtesy notice.

deemed liquidation

Liquidation by operation of law under 19 U.S.C. 1504 when CBP misses the statutory period: the entry liquidates as entered, at the importer's asserted rate and value; not a reliquidation.

liquidation extension

CBP's extension of the one-year liquidation period under 19 U.S.C. 1504(b) and 19 CFR 159.12, for CBP's need for information, an importer's good-cause request, or EAPA; not a suspension.

reliquidation

CBP's re-liquidation of an already liquidated entry: voluntarily under 19 U.S.C. 1501 within 90 days of notice, on a granted protest, or on a 1520(d) claim; not a PSC.

prior disclosure

A voluntary disclosure under 19 U.S.C. 1592(c)(4) and 19 CFR 162.74 of a 1592 violation, made before or without knowledge of a formal investigation, capping penalties; not a PSC.

19 CFR 162.74

The CBP regulation implementing prior disclosure under 19 U.S.C. 1592(c)(4): what a disclosure must contain, when it is timely, tender of duties, and Headquarters review; not the penalty statute itself.

voluntary tender

The importer's unsolicited payment to CBP of duties, taxes or fees found underpaid, with or without a prior disclosure, sent with a cover letter; not a PSC payment.

1592 penalty

A civil penalty under 19 U.S.C. 1592 for entering goods by material false statements, acts or omissions, in three culpability tiers (fraud, gross negligence, negligence); not liquidated damages.

pre-penalty notice

The notice under 19 U.S.C. 1592(b)(1) and 19 CFR 162.77 that CBP intends to issue a 1592 penalty claim, stating facts, alleged culpability and proposed amount; not the penalty itself.

petition for mitigation

A petition under 19 U.S.C. 1618 and 19 CFR part 171 asking CBP to remit or mitigate a penalty or forfeiture (part 172 for liquidated damages); not a protest.

19 CFR 171

Title 19 part 171, Fines, Penalties, and Forfeitures: CBP's rules for petitions for relief from penalties and seizures, decisions, supplemental petitions, expedited forfeiture petitions, and mitigation appendices; not part 172.

liquidated damages

A CBP claim for the amount fixed in a bond when a bond condition is breached (late entry summary, failure to redeliver, ISF, unreconciled flags); contractual, not a 1592 penalty.

1595a

19 U.S.C. 1595a, Aiding unlawful importation: CBP's main civil seizure and forfeiture statute for merchandise introduced contrary to law, plus penalties for those who aid it; not the 1592 statute.

seizure notice

CBP's notice of seizure, sent by the FP&F office to each party with an interest in the property, stating the right to petition and the CAFRA options; not a detention notice.

CAFRA election

The election of proceedings after a CBP seizure notice under the Civil Asset Forfeiture Reform Act (18 U.S.C. 983): petition, offer in compromise, abandonment, or judicial claim; not a protest.

supplemental duty bill

CBP's bill (CBP Form 6084) for the difference between duties, taxes and fees assessed at liquidation or reliquidation and the amounts deposited at entry, plus interest; not a penalty notice.

(a)(1)(A) list

The Appendix to 19 CFR part 163 list of entry records importers and filers must keep and produce on demand under 19 U.S.C. 1509(a)(1)(A); not an audit questionnaire.

1508 recordkeeping

The 19 U.S.C. 1508 duty for importers, filers and others who cause importation to make, keep and render records of import activity; not FDA or IRS recordkeeping.

1509 summons

A summons under 19 U.S.C. 1509(a) and 19 CFR 163.7 compelling a person to appear, produce records and testify in a customs investigation or audit; not a simple records demand.

focused assessment

CBP Trade Regulatory Audit's comprehensive importer audit under 19 U.S.C. 1509 assessing internal control over import activity, in phases (Pre-Assessment Survey, Assessment Compliance Testing, Follow-up); not a single-issue audit.

PAS

Pre-Assessment Survey, the first phase of a CBP Focused Assessment, in which Trade Regulatory Audit evaluates the importer's internal controls using the PAS Questionnaire; not Periodic Monthly Statement.

RASA

Risk Analysis and Survey Assessment: a Trade Regulatory Audit non-audit service under 19 U.S.C. 1509(a) that evaluates an importer on a specific issue without an audit; not a Focused Assessment.

quick response audit

A Trade Regulatory Audit single-issue audit with a specific objective, faster than a Focused Assessment, under the same 19 U.S.C. 1509 authority; not a RASA.

Regulatory Audit questionnaire

The questionnaire CBP Trade Regulatory Audit sends an importer at the start of an audit or survey, chiefly the Focused Assessment Pre-Assessment Survey Questionnaire (Exhibit 2A); not a CF 28.

reasonable care checklist

CBP's Reasonable Care Informed Compliance Publication: the questions an importer should answer to show the reasonable care 19 U.S.C. 1484 requires at entry; not a safe harbor or a form.

ICP

Informed Compliance Publication: a CBP What Every Member of the Trade Community Should Know About booklet on a customs topic; advisory under the Mod Act; not a regulation or ruling.