Cargo Systems Messaging Service
CSMS # 54385690 - INFORMATION: Continuation of Immediate Delivery (ID) Interim Guidance and End of Year ID Procedures 2022
The purpose of this interim guidance is to reiterate the standing Immediate Delivery (ID) interim procedures and to issue the end of year ID authorization.
BACKGROUND
U.S. Customs and Border Protection (CBP) regulation 19 CFR 141.68(c) allows for time of entry of merchandise released under the immediate delivery procedure to be the time of entry summary. The trade community should continue to follow the technical guidance provided in CSMS# 45160485, issued December 14, 2020, in order to submit a request for ID to CBP.
GUIDANCE
CBP is issuing an authorization for ID procedures for merchandise to be released from December 16, 2022, through December 31, 2022, in accordance with 19 CFR § 142.21(i). This authorization is offered to filers who may elect to take advantage of the interim Harmonized Tariff Schedule changes, which take effect on or after January 1, 2023.
This authorization does not apply to absolute quota merchandise and merchandise moved under a transportation in-bond entry. Tariff rate quota merchandise previously authorized for ID release under 19 CFR § 142.21(e) may still be released; however, the entry summary shall be presented within the time specified in 19 CFR § 142.23 or within the quota period, whichever expires first.
Automated Broker Interface (ABI) entry transmissions, including the "paperless" provisional messages, will establish the desired entry date by using the estimated entry date in the summary transmission ("AE" transmissions). This will identify the change from "Entry" to "Immediate Delivery" and will allow filers to elect a date of entry in order to take advantage of tariff changes or special programs.
Trade members will submit a notification to the appropriate Center of Excellence and Expertise (Center) email address notifying that they have taken advantage of the immediate delivery and will submit follow up documentation via the Document Image System (DIS) prior to release. Under ID procedures, the entry/entry summary must be filed within 10 working days after release. This authorization only extends to shipments released from December 16, 2022, through December 31, 2022. No grace period will be granted for the purpose of timely filing ID entry summaries under this one-time allowance.
Questions regarding this policy should be addressed to the Commercial Operations, Revenue and Entry Division at otentrysummary@cbp.dhs.gov and to the Cargo and Security Conveyance Division at cscwarehousing@cbp.dhs.gov.
Related Message: CSMS# 45160485
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