U.S. Customs and Border Protection, Department of Homeland Security.
General notice.
This notice announces modifications and clarifications pertaining to U.S. Customs and Border Protection's (CBP's) Entry Summary, Accounts and Revenue (ESAR IV) test program concerning the processing of post-summary corrections (PSCs) to entry summaries that are filed in the Automated Commercial Environment (ACE). The modifications to the ESAR IV test program will allow filers greater access to data filed in ACE as it relates to the original entry and any subsequent PSC, limit certain additional data elements from being changed via PSC, and preclude a PSC on any entry that has been protested or where merchandise covered by the original entry has been conditionally released and its right to admission has not been determined. This notice also clarifies bond obligations when a PSC has been filed, CBP's authority to reject a PSC, and the meaning of certain terms as they relate to the ESAR IV test.
The ESAR IV test modifications will go into effect December 19, 2013, and will continue until concluded by way of announcement in the
Comments concerning this notice should be submitted via email to Monica Crockett at
For policy-related questions, contact Virginia McPherson via email at
Automated Commercial Environment (ACE) prototypes are tested in accordance with § 101.9(b) of title 19 of the Code of Federal Regulations (19 CFR 101.9(b)), which provides for the testing of National Customs Automation Program (NCAP) components. A chronological listing of
In a notice published in the
Under the terms of the original ESAR IV test, as set forth in Subsection II.H of that document (76 FR 37138), the full content of the original entry summary was to be provided only to the filer of that entry summary. A subsequently filed PSC was deemed to fully replace the original entry summary, and full information with respect to the PSC was only available to the filer of the PSC and the filer of the original entry summary did not have access to the new filing. Similarly, if a second PSC was filed, it fully replaced the previously filed PSC and full information was accessible only to the filer of the second PSC. The filer of the original entry summary or the filer of the previously filed PSC were notified that a new replacement entry
CBP received considerable feedback from the trade community and test participants regarding the opportunity for increased access to information in PSCs. In response to the test participants' requests for greater access, and after due consideration, CBP has determined it will modify the ESAR IV test to allow the original entry summary filer, and any subsequent PSC filer, full access to all entry summary data contained in a subsequent PSC. Therefore, by running a report or query in ACE, any filer can see the complete entry summary data as modified by a PSC.
Under the terms and conditions of the modification announced in this notice, when a PSC is filed, the filer of the original entry summary will be notified that the entry summary has been fully replaced by a PSC and the original filer will have full access to the new filing. Similarly, if a subsequent PSC is filed, it fully replaces the previously filed PSC, and the filer of the first PSC will be notified that a new replacement entry summary has been filed and will have full access to the new filing. All of the information in the latest version of the entry summary and all subsequent PSCs will be accessible to all of the filers.
By participating under the terms and conditions of this test, importers and filers acknowledge that by filing a PSC they are making any commercial and confidential business information contained within the PSC available to all the parties described in this test,
It is noted that the recordkeeping obligations set forth in 76 FR 37138 remain unchanged (
The ESAR IV test notice, in Subsection II.E of that document (76 FR 37138), listed data elements that cannot be changed via PSC. This notice announces the following three additional data elements that cannot be changed via PSC:
• Date of Entry
• Bond
• Surety Code
The ESAR IV test notice, in Subsection II.D of that document (76 FR 37137), listed criteria and rules for filing a PSC. This notice announces two new criteria and one modification to an existing criterion. The new criteria are as follows:
• A PSC cannot be made on entries that have been protested; and
• A PSC cannot be made when any merchandise covered by the original entry has been conditionally released and its right to admission has not been determined.
The modified criterion reflects that where a PSC results in a formal (type 01) entry being changed/corrected to indicate it is an Antidumping/Countervailing (type 03) entry, or if a PSC for a change/correction to a type 03 entry results in additional AD/CVD duties due, the importer of record must deposit the associated AD/CVD duties (or bond, if allowed) at the same time the PSC is filed and failure to file the deposit of the duties (or bond, if allowed) will result in rejection of the PSC and may result in liquidated damages. Such failure may also subject the importer to penalties under 19 U.S.C. 1592, or the broker to penalties under 19 U.S.C. 1641, as the facts and circumstances warrant. This is a change from the terms of the original ESAR IV test, where a failure to file the deposit of duties did not result in a rejection of the PSC.
The ESAR IV test program did not address the subject of bonds and bonding as affected by a PSC. To provide clarity in this area, and affirm that for purposes of the ESAR IV test program the same bond and surety remain on an entry for which a PSC is filed, this notice announces the following ESAR IV bonding guidelines:
• If, prior to a PSC filing, a bond is filed pursuant to 19 CFR 142.4(b), or 19 CFR 141.20 (as authorized by 19 U.S.C. 1485(d)), that bond will continue to be obligated for the entry. All obligations vesting under the original entry, prior to the filing of a PSC, remain vested and are not obviated by a subsequent PSC filing.
• If a PSC is filed and accepted by CBP, the bond obligated at the time of entry, as well as any subsequent replacement bonds or superseding bonds, remain obligated for the original entry and the entry summary against which the PSC was filed.
• New bond data will not be accepted through a PSC.
While not explicitly stated in the ESAR IV test notice published in the
Pursuant to 19 U.S.C. 1504(a), consumption entries are “deemed liquidated” at a rate of duty, value, quantity and amount of duties asserted by the importer of record. For purposes of the ESAR IV test, CBP interprets the statutory phrase “deemed liquidation” to mean rate of duty, value, quantity and amount of duties asserted at the time of acceptance of the PSC.
This notice announces the following definitions for purposes of the ESAR IV test program:
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•
A chronological listing of