Customs Introduces Post Entry Amendments

April 2000

The U. S. Customs Service unveiled its post entry amendment policy on March 29, 2000, via a satellite broadcast. Post entry amendments will replace supplemental information letters, which were first introduced to facilitate refunds for over-payments and collection of under-payments when the liquidation period was extended from 90 days to 314 days. Customs' new policy will treat entry discrepancies differently, depending on the amount and type of the discrepancy (e.g., over or under $50, revenue or non-revenue) and whether the amount is owed to or by Customs. Importers can use an Access database, supplied and formatted by Customs, to generate a letter concerning any entry discrepancy over $50. Two copies of the letter, along with supporting documentation of the discrepancy, should then be sent to Customs, and Customs will respond with a bill or a refund. For refunds of discrepancies under $50, importers must wait the entire 314-day liquidation cycle, but importers will not have to pay a discrepancy amount of less than $50 to Customs. Customs will track all discrepancies in the Access database and use it to generate quarterly reports. A directive implementing the new policy is expected to be issued soon.