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CBP Post Entry: How To Fix Each (PSC, Protest, Prior Disclosure)

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Written by Marian Richardson
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Key Takeaways:
CBP post entry corrections allow importers to correct errors or challenge CBP decisions before or after liquidation, and this guide is for importers and customs brokers who need to identify the appropriate path to resolve entry form mistakes.

A post-entry customs correction is a process importers use to fix errors in a customs filing after entry submission. The right correction method depends on whether the error is on the importer’s side, whether Customs and Border Protection (CBP) made the decision, and whether the entry has been liquidated. In this guide, you’ll learn what a post summary correction, protest, and prior disclosure are, when to use each one, and how to stay compliant with CBP regulations. 

What Is A Post Entry Customs Correction?

CBP is a federal agency that oversees shipped goods being imported into the United States. Each shipment requires an entry summary, or CBP Form 7501, to assess the shipment’s tariff classification, duties, and country of origin.

When mistakes are made on CBP Form 7501 or during the importing process, importers can fix many of them with a CBP post entry customs correction. A post-entry correction is a filing or process used to correct customs information after entry submission.

There are three main post-entry correction paths:

Infographic depicts the three paths to post-entry correction: Post summary correction (PSC), protest, and prior disclosure

While not every error is able to be corrected with a post entry, many commercial importers are able to use these processes to comply with federal regulations and clear shipments through customs.

Let’s take a closer look at each in the following sections.

Post Summary Correction (PSC)

A post summary correction (PSC) is a document that’s used to correct information on an entry summary, or CBP Form 7501.

The most common mistakes made on an entry summary are:

Eligible PSCs must be filed within 300 days of entry and before liquidation. PSCs must also meet CBP criteria, such as having a paid entry summary that is not under CBP review. 

Protest

A protest is a legal filing used to challenge a CBP decision after liquidation. When importers believe CBP has made a mistake, such as incorrect product classification or duties.

Protests are filed after an entry has been liquidated, which is CBP’s final computation of the total duties, tariffs, and fees owed on imported goods to complete an entry. 

Importers must file CBP Form 19 to protest within 180 days after the date of liquidation to challenge CBP’s decision. According to 19 CFR (Code of Federal Regulations) § 174.21, CBP will review protests within two years from the date it was filed.

Prior Disclosure

A prior disclosure is a voluntary report of an importer’s entry that contains potential compliance violations. Errors that lead to noncompliance can include:

  • Wrong HTS code
  • Wrong product quantity
  • Miscalculated value

A prior disclosure informs CBP of potential violations before CBP identifies them or opens an investigation. 

When Should You Use A PSC?

A PSC should be used when you need to amend entry data for your imports, such as value, classification, or claims for duty exemption. However, the PSC is only valid if your goods haven’t been liquidated and aren’t under CBP review. 

You’ll have 300 days from the date of entry and up to 15 days of the scheduled liquidation to make your changes.

When Should You File A Protest?

You should file a protest when you want to challenge a CBP decision after your entry has been liquidated. CBP decisions that you can challenge include duty amount assessed, HTS classification, and country of origin. Protests should be filed within 180 days after your entry has been liquidated.  

When Is Prior Disclosure the Right Choice?

You should use prior disclosure to report potential customs violations to CBP. It can be used to identify compliance errors like misclassification, undervaluation or incorrect customs value, and incorrect country of origin. The prior disclosure must be submitted before CBP finds the violations or before they start an investigation. 

PSC, Protest, and Prior Disclosure Decision Flow

Not sure which post entry customs correction submission you should make? We’ve created a simple decision flow chart to guide you.

Infographic depicts which post entry customs correction form importers need. From top left to bottom left: PSC to adjust minor entry errors before liquidation; protest to challenge CBP decisions after liquidation; and prior disclosure to self-report potential entry violations before liquidation and CBP decision

If you’re uncertain about the next steps to submit your correction, the best step is to consult a Licensed Customs Broker to prepare and submit the required documentation on your behalf to streamline your application and clear customs without hassle.

What Documents Do You Need for Each Correction Type?

Each post-entry correction type requires specific documents. We’ve listed the documents and data to present when you file to simplify the process.

  • PSC: Original CBP Form 7501, packing list, Bill of Lading (BoL), commercial invoice, COO, tariff or duty calculations 
  • Protest: CBP Form 19, importer contact information (name, address, phone number), entry number, entry and liquidation dates, description of decision being challenged
  • Prior Disclosure: Written submission that includes accurate information about merchandise type/class, entry number, over or underpaid fees, and other corrected data that was found in violation

Importers can use ACE to submit and track the progress of applications for PSC, protest, or prior disclosure.

What Mistakes Cause CBP Correction Filings To Fail?

Importers wanting to avoid CBP rejecting their submission should steer clear of making these common mistakes:

Infographic depicts common CBP post entry customs correction mistakes, including wrong HTS code, incomplete information on entry, or incorrect duty loss calculations

When PSCs, protests, or prior disclosures don’t solve the problem, there’s a fourth option: CBP Reconciliation Program.

CBP Reconciliation is an ACE portal process for importers to voluntarily flag entry information to correct before liquidation. This process alerts CBP that the importer has provided acceptable information, but will update their entry with precise information, such as the specific shipment value or HTS code, to comply with CBP and smoothly liquidate the reconciliation.

Prepare Your Documents With USA Customs Clearance

Need help choosing the right correction path? USA Customs Clearance can review your entry, confirm deadlines, and prepare the right filing. We offer a variety of services that will help you in your importing endeavors. Speak to a Licensed Customs Broker today, risk-free, by calling (855)-912-0406. You can also send your questions to our team through our contact page.

Frequently Asked Questions About CBP Post Entries

What is a CBP post summary correction (PSC)?

A CBP post summary correction (PSC) is a filing used to correct eligible errors on an entry summary before liquidation. Importers commonly use a PSC to amend issues such as HTS classification, value, duty-related claims, or other entry-summary data. PSCs must be filed before liquidation and cannot be used to change certain fields, such as the importer of record or entry number. 

What CBP decisions can I protest about my entry?

Importers can protest certain CBP decisions after liquidation, including drawback claim denials, tariff classification decisions, and final appraisals of merchandise value. Decisions that are not yet final generally cannot be protested because CBP has not completed its determination. 

What should be included in my prior disclosure letter?

A prior disclosure letter should clearly identify the violation and provide the corrected information. Depending on the issue, it may include the affected entry number, port of entry, merchandise description, HTS classification, value details, and any duty impact or drawback information. An incomplete prior disclosure can weaken the filing and increase compliance risk. 

Legal disclaimer: All information provided is not to be taken as legal advice.

Sources:

U.S. Customs and Border Protection, Home Page, 2026

CBP Form 7501: Entry Summary, U.S. Customs and Border Protection, 2026

CBP Form 19, U.S. Customs and Border Protection, 2024

Code of Federal Regulations, Title 19, Chapter 1, Party 174, Subpart C, 2026

Marian Richardson
Marian Richardson

Marian Richardson is a former journalist turned SEO Content Writer with a knack for researching logistics strategy to write results-driven content. From customs clearance to fulfillment and distribution, Marian provides valuable information for businesses at any stage or size to succeed in the transportation industry.

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