ENTRY PROCEDURES | 2026-09-28

Post-Summary Correction (PSC): Fixing a Customs Entry Before Liquidation

Discovered a classification, value, or origin error on an entry you already filed? A Post-Summary Correction lets California importers fix it electronically — but only within a defined window and only before liquidation.

Even careful importers file entries that later prove wrong — a misclassification, an understated value, a missed origin element. The Post-Summary Correction (PSC) is CBP’s electronic mechanism for fixing an entry summary after it is filed but before the entry liquidates. For California importers, kn

Filing a customs entry is not the last word. Between the entry summary and liquidation — CBP’s final assessment of duties — there is a window in which an importer can correct mistakes electronically through a Post-Summary Correction.

What a PSC Is

A Post-Summary Correction is an electronic amendment, filed in CBP’s ACE system, to a previously filed entry summary. It lets an importer correct elements such as tariff classification (HTS), customs value, country of origin, quantity, or the duty rate, and pay any additional duties owed (or claim a refund) before the entry is finalized at liquidation. Because it is filed electronically and before liquidation, a PSC is generally the cleanest way to fix a known error on an unliquidated entry.

The Timing Window

A PSC can be filed only while the entry is unliquidated, and within the timeframe CBP’s rules allow — generally up to 300 days from the date of entry, and no later than a set number of days before the scheduled liquidation date. Once the entry liquidates, the PSC window closes and the importer’s remedy shifts to a protest under 19 U.S.C. § 1514. Because entries typically liquidate about 314 days after entry, the practical window is finite, and importers who discover an error should act promptly.

PSC vs. Protest vs. Prior Disclosure vs. Reconciliation

• PSC — before liquidation. Corrects an unliquidated entry electronically; the go-to tool for a known error caught in time.
• Protest — after liquidation (19 U.S.C. § 1514). Once the entry liquidates, a protest (generally within 180 days) is the mechanism to challenge CBP’s decision.
• Prior disclosure — 19 U.S.C. § 1592(c)(4). Where the error involves a material false statement or omission (a potential penalty violation), a prior disclosure both corrects the error and sharply limits penalty exposure. A PSC alone is not a substitute for a prior disclosure when culpability is in play.
• Reconciliation — 19 U.S.C. § 1484(b). For specific elements (such as value or classification tied to post-import adjustments) flagged at entry, reconciliation lets the importer finalize them later on a separate schedule.

When a PSC Is Not Enough

A PSC corrects the numbers, but it does not resolve culpability. If the underlying error reflects a lack of reasonable care or a material misstatement, CBP can still pursue a § 1592 penalty even after a PSC. Where that risk exists, importers should evaluate a prior disclosure alongside or instead of a bare PSC, because the disclosure is what caps the penalty. Choosing the wrong tool — quietly fixing numbers by PSC when a disclosure was warranted — can forfeit the mitigation a timely disclosure would have provided.

Frequently Asked Questions

How long do I have to file a PSC?

Generally up to 300 days from entry and only while the entry is unliquidated, ending a set number of days before the scheduled liquidation date.

Can I use a PSC after my entry liquidated?

No. After liquidation the remedy is a protest under 19 U.S.C. § 1514 (generally within 180 days).

Does filing a PSC protect me from penalties?

Not by itself. If the error involved a material false statement or a lack of reasonable care, a prior disclosure under § 1592(c)(4) is what limits penalty exposure.

Is a PSC filed on paper?

No — it is filed electronically through CBP’s ACE system.

Related Customs & Trade Guides

• Prior disclosure under 19 U.S.C. § 1592(c)(4)
• Tariff classification disputes

Talk to a Customs Attorney About Correcting an Entry

If you found an error on an entry you already filed, the right fix depends on whether it has liquidated and whether culpability is involved. Trembach Law Firm helps California importers choose and file the correct correction. Call (818) 514-7680.

Contact Trembach Law Firm at (818) 514-7680 for a confidential consultation.

Trembach Law Firm | 27001 Agoura Road, Suite 350, Calabasas, CA 91301