Post Summary Corrections (PSC) for Automotive Tariff Recovery

Client

A global automotive manufacturer importing components and assemblies into the United States to support domestic production operations.

Challenge

The client identified that certain import entries were subject to automotive tariffs that could potentially be removed through the application of Department of Commerce license numbers and other corrective actions. However, these corrections required a structured review of entry data and submission of Post Summary Corrections (PSC) in order to recover previously paid duties.

Initial data sets revealed over 1,200 entries potentially affected by the tariffs, but the entries required detailed analysis to determine the proper corrective action. Some entries required only the application of the correct license number, while others required additional adjustments such as classification corrections or broker-related data fixes.

Due to the complexity and volume of the entries, the client needed a partner capable of reviewing large data sets, categorizing the entries, and developing a structured PSC filing strategy to ensure compliance with U.S. Customs regulations while maximizing duty recovery.

Solution

J.M. Rodgers worked with the client to implement a structured PSC review and filing process.

Data Review and Analysis

JMR conducted a detailed review of entry-level data provided by the client to identify entries potentially eligible for PSC filings related to automotive tariff treatment and associated duty recovery.

Entry Categorization and Project Planning

Entries were analyzed and categorized into tiers based on the level of corrective action required:

• Entries requiring only the application of a Department of Commerce license number
• Entries requiring additional corrections such as classification adjustments or broker data corrections

This approach allowed the project to be prioritized and processed efficiently.

PSC Strategy Development

Based on the entry review and regulatory requirements, JMR developed a structured PSC filing strategy that ensured each correction complied with Customs regulations and supporting documentation requirements.

Preparation and Submission of PSC Filings

Once eligibility was confirmed and documentation validated, JMR prepared and submitted PSC filings through the appropriate customs systems.

Project Coordination and Reporting

Throughout the project, JMR coordinated closely with the client’s compliance and logistics teams, providing status updates, entry tracking, and duty recovery estimates as filings were completed.

Outcome

• 1,200+ entries reviewed and corrected
• Over $20 million in duties addressed through PSC filings
• Improved compliance visibility related to automotive tariff treatment
• Established a repeatable process for identifying and correcting tariff-related entry issues

Key Takeaways

• PSC filings allow importers to correct entry data and recover duties when regulatory adjustments are identified
• Large-scale correction projects require structured data analysis and compliance oversight
• Categorizing entries by correction type helps streamline the PSC process
• Collaboration between the importer and broker is critical for efficient duty recovery