CSMS #50428335 - Continuation of Immediate Delivery (ID) Interim Guidance and End of Year ID Procedures

U.S. Customs and Border Protection sent this bulletin at 12/17/2021 02:22 PM EST

Cargo Systems Messaging Service

CSMS #50428335 - Continuation of Immediate Delivery (ID) Interim Guidance and End of Year ID Procedures

The purpose of this interim guidance is to reiterate the standing Immediate Delivery interim procedures and to issue the end of year ID authorization.

Beyond the Immediate Delivery guidance below, U.S. Customs and Border Protection (CBP) recognizes that the disruption in the supply chain may have ongoing impacts on the date of arrival, date of entry and corresponding date of duty calculation. While CBP does not have a solution to alleviate these challenges, CBP encourages filers to document the port congestion impact specific to the entry and work with the Center of Excellence and Expertise (Center) for consideration.

Immediate Delivery Interim Guidance

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. If CBP receives a request for ID, generally a request to establish a later entry date, the trade community should follow the technical guidance provided in CSMS# 45160485 dated December 14, 2020.

Immediate Delivery End of Year Procedures

CBP is issuing an authorization for ID procedures for merchandise to be released on December 16, 2021, through December 31, 2021, in accordance with 19 CFR § 142.21(i). The 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, 2022.

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 to take advantage of tariff changes or special programs.

Filers should submit a notification that they are opting to take advantage of this authorization to the Center 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 December 16, 2021, through December 31, 2021. 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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