Updated August 2026: This article is a how-to for Post Summary Corrections (PSCs) — the ACE amendment used to fix a customs entry before it liquidates. IEEPA tariff recoveries now run primarily through CBP's CAPE process. Start at our IEEPA refunds & CAPE guide. A PSC is a fallback when CAPE does not cover the entry, not the headline path. The Court of International Trade still exists after CBP protest windows close.
A PSC is CBP's electronic way to amend an unliquidated entry — typically to fix classification, valuation, quantity, or a missed exemption. Deadlines are per-entry.
What a Post Summary Correction Is
A Post Summary Correction (PSC) is a formal amendment to an import entry filed through ACE (Automated Commercial Environment). It is how you correct a live entry before CBP liquidates it.
It is not the primary path for IEEPA tariff refunds. As of August 2026 those recoveries go through CAPE. Use a PSC when the problem is an entry error (wrong HTS, value, quantity, or a missed program claim) — or when a broker tells you CAPE will not cover that line.
Key PSC facts
- Must be filed before entry liquidation (typically about 314 days after entry)
- CBP generally needs the PSC at least 15 days before scheduled liquidation
- Can be filed by the importer (if they self-file) or their licensed customs broker
- After liquidation, the usual CBP path is a Form 19 protest within 180 days
Critical deadlines (per entry)
Before liquidation (about days 0–299)
- Best CBP option: File a PSC while the entry is still open
- Action: Submit through ACE with the correct reason codes and support
- Advantage: You can still amend the entry itself
After liquidation, within 180 days
- Usual CBP option: File a formal protest
- Action: Protest with supporting documentation at the port
- Note: This is slower and more formal than a PSC
After the 180-day protest window
- CBP protest: Typically closed
- Not gone forever: The Court of International Trade can still hear some disputes. Talk with counsel or a licensed broker before assuming there is no path.
Do not treat a missed PSC as a forfeit of all refund rights. IEEPA recoveries, protests, and CIT are separate tracks.
Why timing still matters
Deadlines roll entry-by-entry. Waiting for a news cycle does not pause liquidation.
- ACE load: Peak filing periods can slow acknowledgments
- Broker capacity: Licensed brokers book ahead when volumes spike
- The 15-day buffer: CBP still needs processing time before liquidation
What entries qualify for a PSC?
Entries that have not liquidated and need a correction — for example:
- Wrong HTS classification or duty rate
- Incorrect entered value or quantity
- Missed free-trade or exemption claim
- Certain tariff-program errors on an unliquidated entry
IEEPA overpayments belong on CAPE first. Ask a broker only if that entry is outside CAPE.
The PSC filing process
Step 1: Entry review
- Pull liquidation status in ACE
- List the error and the corrected elements
- Prioritize entries closest to liquidation
Step 2: Documentation
- Entry summaries and payment records
- Classification or valuation support
- Any program or exemption evidence
Step 3: ACE filing
- File with valid credentials (self-filer or licensed broker)
- Use the correct reason codes
- Keep the submission confirmation
Step 4: Monitoring
- Track CBP acknowledgment
- Watch the liquidation date
- Be ready to answer CBP questions
Common PSC filing mistakes
1. Waiting until day 299
Filing on the last possible day leaves no room for a reject. File with a buffer.
2. Incorrect reason codes
Wrong codes can stall or invalidate the amendment.
3. Incomplete documentation
Missing support delays processing.
4. Treating IEEPA as a PSC product
CAPE is the current IEEPA path. Do not file a PSC just to “preserve IEEPA” if CAPE already covers the entry.
5. Ignoring liquidation notices
Many importers do not track liquidation until the PSC window is already tight.
Cost of a PSC
- Strix PSC service: $150 per entry (up to 10 lines), 200+ corrections minimum
- Time: typically 1–2 hours per entry when records are organized
Refund size, if any, depends on the error you are correcting.
What happens after filing?
CBP reviews the amendment. If accepted, the entry is corrected and any resulting refund follows CBP's normal disbursement rules (ACH enrollment required). Processing times vary.
If the underlying tariff authority is still valid, a correctly filed PSC simply fixes the entry. There is no penalty for a good-faith correction.
FAQs
Q: Can I file PSCs myself without a broker?
A: Yes — if you self-file your entries through ABI/ACE, you can file your own PSCs in the same system. Most importers who use a broker have the broker file PSCs on their behalf.
Q: How do I check if my entries have liquidated?
A: Check ACE, review CBP notices, or contact your broker for liquidation status.
Q: What if I have hundreds of entries?
A: Prioritize high-value entries and those closest to liquidation, then work through the rest.
Q: Is there a deadline extension available?
A: Federal law does not give a general extension for PSC or protest deadlines. A liquidation extension is a separate request and is not automatic.
Q: I paid IEEPA duties. Should I file a PSC?
A: Start with CAPE. Use a PSC only if a broker confirms CAPE will not cover that entry and the entry has not liquidated.
Need help with Post Summary Corrections?
Contact our brokerage team or request a PSC assessment for unliquidated entry errors. For IEEPA recoveries, go to IEEPA CAPE.