CB8u—Intro to U.S. Customs Brokerage, Part 8: Post-Entry Summary Filing Operations and CBP Enforcement
Subscriber price: $109.00, Non-subscriber price: $141.00
Estimated total study time: 8 hours 14 minutes
This is the eighth of the nine-part series of introductory courses in the practical work of U.S. customs brokerage. This course provides a basic understanding of the requirements for entry transmittal in the Automated Broker Interface (ABI) and operational sequence to get ready for inputting the entry information. Then we address operational and customs requirements post entry to include re-forwarding, liquidation of the entry, accounting including billing the customer, and recordkeeping. U.S. import violations and enforcement measures will also be covered to reiterate the administrative and criminal sanctions that can result from import violations and the ability the broker has to help thwart terrorism, smuggling and fraud.
Important: This course can be taken out of sequence if so desired.
ABI Entry Filing Procedure & Operational Sequence
This lesson provides a comprehensive overview of the Automated Broker Interface (ABI) cargo release process from a CBP systems perspective. It covers the three main stages of the process: transaction processing, certification for cargo release, and cargo release processing and results. The lesson aims to equip learners with the knowledge and skills needed to navigate and manage the ABI cargo release process effectively.
(Estimated study time: 1 hour 21 minutes)
- Introduction
- General Sequence of Events
- Overview of Entry Filing Process
- Release With Full Entry Summary Data Transmitted
- Release Without Full Entry Summary Data
- Customs Selectivity Processing
- What is Cargo Selectivity?
- When Does Selectivity Processing Occur?
- Time Limits for ABI Transmission of Customs Release and Entry Information
- General Timeframes — Shipment Data Transmission & Filer Release Certification
- Other Agency Time Requirements
- Transmitting Corrections and Updates
- Audits, Warnings and Fatal Errors After Transmitting the Entry through the Automated Broker Interface
- Bureau of Census Import Parameters
- Automated Broker Interface Warnings and Rejects
Organization of Documents for Customs Submission and/or Recordkeeping
This lesson described paper document handling and the Document Image System (DIS). The DIS is a feature of the Automated Commercial Environment (ACE) designed to streamline the submission and management of import and export documents. By allowing electronic submission of document images, DIS eliminates the need for physical paper forms, ensuring compliance with import and export regulations. Documents are securely stored and made accessible to U.S. Customs and Border Protection (CBP) and Partner Government Agencies (PGAs) for review.
(Estimated study time: 52 minutes)
- Introduction
- Paper Document Handling
- Document Image System (DIS)
- Parties Required to Keep Records
- Record Retention Period
- Recordkeeping in the Automated Commercial Environment (ACE)
- U.S. Customs Broker Records
- Customs Broker Records Storage
- Customs Broker Records Maintenance
- Customs Broker Records Retrieval
- Customs Broker Destruction of Records
- Customs Broker Records Security
- Customs Broker's Confidentiality of Records
Processing Import Requirements Imposed by Other Government Agencies
Import requirements imposed by other government agencies can be complex. Only a few of these agencies use electronic messages to enforce their requirements. Sometimes there are hard copy document requirements. In this lesson we will cover these other agency requirements.
(Estimated study time: 43 minutes)
- Introduction
- U.S. Import Data Communication with Partner and Other Government Agencies
- Additional Government Agency Submission for Cargo Release
- Partner Government Agencies with Electronic Filing Capabilities
- Example Data that Triggers PGA Flags in ACE
Additional Requirements for Entry Summary Transmittal
This lesson covers the customs power of attorney is required for an agent to perform customs business on behalf of an importer. We also briefly cover payments to vendors other than CBP.
(Estimated study time: 42 minutes)
- Introduction
- Importer Authorization to Act as Agent
- Ultimate Consignee at the Time of Release and Entry Summary
Payment of Duties and Fees
ABI brokers are required to submit all entries through ABI. For this reason, ABI filers can pay multiple entry summaries with one check or Automated Clearing House payment. In this lesson we will cover the types of statements and methods of payment.
(Estimated study time: 1 hour 5 minutes)
- Introduction
- Payment of Duties and Fees
- ABI Statement Processing
- Duty Payment by ACH
- Duty Payment by Check
- Submission without Duty Payment
Operational and Customs Requirements Post Entry
What happens after the entry is filed? In this lesson we cover the delivery of goods to the importer, also known as re-forwarding, liquidation of the entry, accounting, including billing your customer, and record keeping.
(Estimated study time: 1 hour 20 minutes)
- Introduction
- Operational and Customs Requirements Following Entry (Release) of Goods
- Delivery of Goods to Importer ("Re-Forwarding")
- Entry Summary for Formal Entries
- Accounting
- Customs Broker Accounting Requirements
- Payment Terms
- Credit Limits
- Vendor Account Payables
- Accounts Receivable from Customers
- Accounting for Disbursement Made on Behalf of Importer
- Disbursements Made Prior to Invoicing Importer ("Advances")
- Disbursements Made after Invoicing Importer
- Customer Invoicing
- Recordkeeping Requirements and Procedures
- Parties Required to Keep Records
- Record Retention Period
- Recordkeeping in the Automated Commercial Environment (ACE)
- U.S. Customs Broker Records
- Customs Broker Records Storage
- Customs Broker Records Maintenance
- Customs Broker Records Retrieval
- Customs Broker Destruction of Records
- Customs Broker Records Security
- Customs Broker's Confidentiality of Records
Post Entry Remedies for Error Correction Initiated by CBP
This lesson focuses on the various tools and methodologies used by U.S. Customs and Border Protection (CBP) to manage broker and importer compliance through post-entry requests. These requests are part of CBP's risk management strategy to ensure adherence to import regulations and improve compliance ratings. The lesson will cover the types of forms and requests issued by CBP, the processes for responding to these requests, and the importance of maintaining accurate records.
(Estimated study time: 26 minutes)
- Introduction
- Post Entry Requests Initiated by CBP
- CBP Form 28 Request for Information
- CBP Form 29 Notice of Action
- CBP Form 4647 Notice to Mark/Notice to Redeliver
- Post Summary Request for Documents
- Liquidation and Finalization of the Entry Summary
Methods of Reporting a Change to Entry Summary Information
This lesson covers the process by which importers can make corrections to entry summary data. This lesson will guide learners through the steps involved in submitting a PSC, the types of entries eligible for PSC, and the specific data elements that can and cannot be changed through this process. It covers the process of a Protest submission and the types of administrative review including supplemental petitions for relief of liquidated damages. There is also an overview of the reconciliation program, prior disclosure and duty drawback.
(Estimated study time: 1 hour 0 minutes)
- Introduction
- Post Summary Correction (PSC) in Automated Commercial Environment (ACE)
- Protest CBP Form 19
- Four types of Administrative Review
- Authority to Voluntarily Reliquidate (19 USC 1501(a))
- 19 USC 1520(a)(4) Administrative Refund
- 19 USC 1520(c) Clerical Error, Mistake of Fact, Other Inadvertence
- Goods Qualifying under Free Trade Agreement Rules of Origin 19 USC 1520(d)
- Petitions and Supplemental Petitions for Relief of Liquidated Damages
- Mitigation or Cancellation of Claims for Liquidated Damages
- Offer in Compromise
- U.S. Customs Reconciliation Entry Program
- Prior Disclosure of a Violation
- Duty Drawback Claims
U.S. Import Violations, and Enforcement Measures
CBP requires that customs brokers help in the effort to thwart terrorism, smuggling, and fraud. Here we discuss how Customs brokers are scrutinized, the types of import violations that occur and the possible administrative and criminal sanctions that can result.
(Estimated study time: 47 minutes)
- Introduction
- General — CBP Scrutiny of Customs Brokers
- Types of Import Violations
- Smuggling
- Fraudulent Documents and Declarations
- Documents Fraudulent from the Outset
- Altered Documents
- Trade Facilitation and Trade Enforcement
- Trade Facilitation and Trade Enforcement Act of 2015
- Forced Labor Investigations
- Investigation of Antidumping or Countervailing Duty Evasion
- Enforcement of Intellectual Property Rights
- CBP Enforcement of Other Government Agency Regulations
- CBP Administrative and Criminal Sanctions
- Administrative Sanctions
- Criminal Sanctions