CBP Issues Authorization and Guidance for End-of-Year Immediate Delivery Procedures

Trade Update • DECEMBER 20, 2021

This week, U.S. Customs and Border Protection issued guidance to reiterate the standing Immediate Delivery interim procedures and to issue the end-of-year ID authorization.

Immediate Delivery Interim Guidance

CBP regulations allow for the “time of entry” of merchandise released under the immediate delivery procedure to be the time of entry summary. If CBP receives a request for ID, generally a request to establish a later entry date, importers should follow the technical guidance provided here.

Immediate Delivery End-of-Year Procedures

CBP is issuing an authorization for ID procedures for merchandise to be released on December 16, 2021, through December 31, 2021. The authorization is offered to filers who may want to take advantage of favorable tariff changes taking effect at the start of 2022.

Note: This authorization does not apply to absolute quota merchandise and merchandise moved under a transportation in-bond entry.

Conditions

Filers should submit a notification that they are opting to take advantage of this authorization to the CBP Center of Excellence and Expertise via the Document Image System prior to release.

• Under ID procedures, the entry/entry summary must be filed within 10 working days after release.
• This authorization only extends to shipments released December 16, 2021, through December 31, 2021.

Note: No grace period will be granted for the purpose of timely filing ID entry summaries under this one-time allowance.

Supply Chain Issues

Aside from the ID guidance, CBP says it “recognizes that the disruption in the supply chain may have ongoing impacts on the date of arrival, date of entry and corresponding date of duty calculation.”

While it cannot alleviate these challenges, CBP encourages filers to document the port congestion impact specific to the entry and “work with the Center for consideration.”