Post Summary Correction

A Post Summary Correction (PSC) is an electronic filing submitted to U.S. Customs and Border Protection (CBP) to correct errors or update information on an entry summary (CBP Form 7501) after the entry has been filed but before it has liquidated.

PSCs allow importers of record to proactively amend inaccuracies related to classification, valuation, origin, quantity, or other data elements that affect duties, taxes, and fees. By correcting errors before liquidation, importers can improve compliance, reduce the risk of penalties, and ensure the proper amount of duty is paid.

Key considerations regarding Post Summary Corrections include:

• Timing: A PSC must be filed before CBP liquidates the entry and generally within 300 days of the date of entry, provided the entry has not yet liquidated.
• Scope of corrections: PSC can be used to correct tariff classification, entered value, free trade agreement claims, country of origin, antidumping and countervailing duty information, and other entry summary data.
• Financial impact: A PSC may result in additional duties owed or a reduction in duties, depending on the nature of the correction.
• Compliance strategy: Filing a PSC demonstrates reasonable care and can mitigate enforcement risk compared to leaving known errors uncorrected.
• Limitations: Once an entry liquidates, corrections typically must be pursued through a Protest rather than a PSC.

For importers operating in a heightened enforcement environment, PSC is an important compliance tool that supports audit readiness and accurate duty reporting.