CSMS # 63419911 - Immediate Delivery – End of Year Authorization 2024

U.S. Customs and Border Protection sent this bulletin at 12/16/2024 04:55 PM EST

Cargo Systems Messaging Service

CSMS # 63419911 - Immediate Delivery – End of Year Authorization 2024

The purpose of this message is to issue end of year Immediate Delivery (ID) authorization for calendar year 2024.

Background

U.S. Customs and Border Protection (CBP) issues guidance pursuant to 19 CFR § 142.21(i) at the end of each calendar year. The requirement for time of entry for merchandise released under ID is the time of entry summary filing provided for in 19 CFR 141.68(c).

Guidance

CBP is issuing an authorization for ID procedures for merchandise to be released from December 17, 2024, through December 31, 2024, 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, 2025.

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.

A strict two-step entry process, filing entry first and then the entry summary, is required when requesting ID for a shipment. The entry must be filed within 15 days of the arrival date, in accordance with 19 CFR 142.2(a). ID must be requested on the entry, pursuant to CBP regulation 19 CFR 142.22(a), before the release of goods. The entry summary must be filed, with estimated duties attached, within 10 working days after the merchandise, or any part of the merchandise, is released, in accordance with 19 CFR 142.23. The date the entry summary is successfully filed will function as the date of entry and will be used for the duty rate calculation, in accordance with 19 CFR 141.68(c).

Electronically submitted entries that request ID must be submitted by the filer on the entry submission prior to release on an entry-by-entry basis by setting the ‘Immediate Delivery Indicator’ as ‘Y’ transmitted in the SE11 record position 80. Manual processing of blanket ID requests continues to be permissible. CBP also continues to accept a paper CBP Form 3461 for ID for non-ABI filings.

Should you have questions regarding ID and entry summary, please contact the Commercial Operations Revenue and Entry Division at otentrysummary@cbp.dhs.gov. Should you have questions regarding ID and cargo release, please contact Cargo Security and Controls at cscwarehousing@cbp.dhs.gov.

Related message: CSMS # 58645181

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