Executive Summary
Starting August 5, 2026, filers must pay increases in duties, taxes, and fees resulting from a Post Summary Correction electronically through ACH. CBP will no longer accept check or cash for those increases.
The filer submits payment authorization through ABI and must use either ACH Debit or ACH Credit. ACH Debit requires one authorization per statement; ACH Credit must originate at least one day before its settlement date.
Filers must pay the full increase when submitting the PSC or wait for CBP’s bill at liquidation. Partial payments are not accepted, and waiting for the bill blocks later PSC filings until the first PSC is paid.
Interest on the increase cannot be paid before liquidation. The filer pays interest after CBP issues a bill for the amount due.
Post-Summary Correction payments for increased duties, taxes, and fees must use ACH starting August 5, 2026. In CSMS # 69428352, issued August 3, CBP says filers must submit the payment authorization through the Automated Broker Interface and use ACH Debit or ACH Credit. The CSMS announces modifications addressed in Federal Register Notice 91 FR 41053, issued July 6, 2026.
Which Post-Summary Correction Payments Require ACH?
The ACH requirement applies to increases in duties, taxes, and fees resulting from a PSC. From August 5, 2026, filers cannot pay those increases by check or cash. The change modifies the earlier PSC test approach, which had stated that these payments could be deposited at the port of entry listed on the entry summary.
The filer submits the PSC electronic payment authorization to CBP through ABI. The filer must participate in either CBP’s ACH Debit or ACH Credit program. CBP directs filers to its Automated Clearinghouse information or to ACH-CUSTOMS@cbp.dhs.gov for participation and payment instructions. For technical questions about submitting a PSC, the filer should contact its assigned CBP Client Representative.
The payment change does not mean every PSC must be paid immediately at filing. CBP requires full payment of the increase either at PSC submission or after CBP issues a bill reflecting the full increase at liquidation. A filer choosing the latter option must wait for the bill, and ACE will block subsequent PSC filings until the initial PSC is paid.
How Do ACH Debit and ACH Credit Work for PSCs?
For ACH Debit, CBP sends the filer a preliminary statement listing entry summaries scheduled for payment through ABI. The filer reviews it; if the filer deletes an entry summary through ABI, CBP sends a new statement amount. The filer then submits authorization through ABI, with one ACH payment authorization for each statement. CBP does not receive payment until the authorization is submitted.
CBP sends a message confirming acceptance or, if there are errors, a message for each incorrect transmission until the filer corrects it. CBP usually transmits a final statement on the first business day after it processes the authorization. The final statement lists paid summaries and serves as a payment receipt. The filer’s account is usually debited two business days after CBP accepts the initial authorization.
For ACH Credit, CBP provides a payment format for the filer’s bank. Its fields include CBP’s transit routing number and account number, payer identifier, settlement date, total payment amount, document number, document payment amount, and payment type. The filer follows its bank’s procedures, and the transaction must originate at least one day before settlement. Once initiated, it cannot be reversed. CBP processes overpayments through its normal refund process. If the payment does not match the amount due, CBP manually reconciles it, which may delay posting.
When Are PSC Increases and Interest Due?
The filer must remit the full increase in additional duties, taxes, and fees at PSC submission or wait until CBP issues a bill for the full increase at liquidation. CBP will not accept partial payment. If the filer waits for the liquidation bill, ACE will not allow subsequent PSCs until the initial PSC is paid.
Interest follows a separate schedule. CBP will not accept interest payment on the increase before liquidation. The filer pays any interest due after CBP issues a bill for that interest. The CSMS does not state an interest amount or a separate interest payment method, so filers should distinguish the principal increase payment from a later interest bill.
What Are the Key Dates for PSC ACH Payments?
- January 14, 2017: The earlier Federal Register notice, 82 FR 2385, stated that PSC increase payments were to be deposited at the port of entry listed on the entry summary.
- 2022: CBP implemented the PSC filing timeframe change following a decision of the U.S. Court of International Trade.
- July 6, 2026: Federal Register Notice 91 FR 41053, concerning modifications and clarification of the PSC test, was issued.
- August 3, 2026: CBP issued CSMS # 69428352 announcing the modifications.
- August 5, 2026: The electronic payment requirement takes effect; check and cash payments for PSC increases are no longer accepted.
What Should Filers Do Before Submitting a PSC?
Choose an ACH program. Confirm whether the PSC increase will be paid through ACH Debit or ACH Credit, and complete the applicable participation steps with CBP.
Confirm the payment timing. Decide whether to pay the full increase at PSC submission or wait for CBP’s bill at liquidation. Do not send a partial payment, and account for the block on subsequent PSCs if payment is deferred.
For ACH Debit, reconcile the statement. Review the preliminary statement in ABI, make any needed deletion before authorizing, and submit exactly one authorization per statement. Monitor ABI messages and retain the final statement as the payment receipt.
For ACH Credit, coordinate with the bank. Obtain CBP’s specific supplemental duty bill instructions, confirm the payment format and settlement date, and arrange for the transaction to originate at least one day beforehand. Do not initiate until the amount and document details have been checked, because the transaction cannot be reversed.
Plan for interest separately. Do not include a pre-liquidation interest payment. Track any later CBP bill for interest and pay it when billed.
What Does CBP Leave Unclear About PSC ACH?
The CSMS does not specify whether the ACH Credit requirement to originate at least one day before settlement means a calendar day or a business day. It also does not provide a processing deadline for manual reconciliation, a timeline for refunds, or further detail about how filers should handle an ACH Debit authorization that is accepted but not reflected in the expected debit timing. Filers should obtain program-specific instructions from CBP or their bank rather than assume those procedures.
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