TCB Modifies Post Summary Correction Processing Requirements

Published August 3, 2026

Key Points

• Effective August 5, 2026, filers must electronically pay PSC-related increases in duties, taxes, and fees through ACH. Check and cash payments will no longer be accepted.
• Full payment is required when submitting a PSC, or filers may wait until CBP issues a bill at liquidation. Partial payments are not accepted.
• ACE will not allow subsequent PSCs if a filer waits for billing at liquidation and the initial PSC remains unpaid.
• Interest on PSC-related increases cannot be paid before liquidation and will be billed by CBP after liquidation.
• Certain suspended entries remain eligible for PSC filing beyond the standard 300-day timeframe when the required suspension conditions are met.

T​​​​​​​​​​​​​​he U.S. Customs and Border Protection (CBP) has issued guidance on the Post Summary Correction (PSC) modifications announced in Federal Register Notice 91 FR 41053 on July 6, 2026. The guidance explains the modified PSC processing requirements, including the electronic payment requirement effective August 5, 2026, full payment requirements for additional duties, taxes, and fees, interest payments, and PSC filing exceptions for certain suspended entries.

Electronic Payment Requirement

Effective August 5, 2026, filers must electronically remit increases in duties, taxes, and fees resulting from a PSC through the Automated Clearinghouse (ACH). CBP will no longer accept check or cash payments for these increases.

This modifies 82 FRN 2385 (January 14, 2017), which stated that PSC payments could only be deposited at the port of entry listed on the entry summary.

Filers must submit ACH payment authorization through the Automated Broker Interface (ABI). CBP accepts:

• ACH Debit
• ACH Credit

ACH Debit Payment Initiation Process

1. CBP sends the filer a preliminary payment statement through ABI. If the filer deletes an entry summary, CBP issues a revised statement amount.
2. The filer submits one ACH payment authorization per statement through ABI. CBP does not receive payment until the authorization is submitted.
3. CBP confirms acceptance or sends error messages for incorrect transmissions until corrected.
4. CBP sends a final statement, usually the first business day after processing the authorization. The statement lists paid summaries and serves as the payment receipt.
5. CBP sends payment information to the ACH processor bank, which forwards it to the filer’s bank. The filer’s account is usually debited two business days after CBP accepts the authorization.

ACH Credit Payment Initiation Process

1. CBP provides the filer with a payment format to submit to their bank, including the required payment information.
2. The filer initiates the payment through their bank. The transaction must originate at least one day before the settlement date and cannot be reversed once initiated. If an overpayment occurs, CBP processes it through the normal refund process.
3. CBP posts the payment if the amount matches the amount due. If there is a discrepancy, CBP manually reconciles the transaction, which may delay payment posting.
4. The transaction appears on the filer’s bank statement or through other arrangements with the bank.

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