Cargo Systems Messaging Service

CSMS # 58645181 - Immediate Delivery: End of Year Guidance and Updated Policy in Conjunction with September 2023 ACE Deployment

The purpose of this message is to (a) issue end of year Immediate Delivery (ID) authorization and (b) provide policy and processing updates to CSMS #45160485 ID Interim Procedures, issued December 14, 2020, in support of the Automated Commercial Environment (ACE) ID enhancement deployed September 30, 2023.

Background

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).  Prior to the ACE ID deployment, ACE was not programmed to process ID requests.  The ACE ID deployment remedied the technical gap to align with regulations.

End of Year Guidance

CBP is issuing an authorization for ID procedures for merchandise to be released from December 15, 2023, through December 31, 2023, 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, 2024. 

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. 

Guidance in Conjunction with September 2023 ACE Deployment

Properly initiated requests for ID are considered approved once the shipment of merchandise is released, unless the request for ID has been denied by U.S. Customs and Border Protection (CBP).  Merchandise may be released under a special permit for ID in the specific instances in accordance with 19 CFR 142.24, and as identified in 19 CFR 142.21: (a) goods from contiguous countries (specifically Canada and Mexico); (b) fresh fruits and vegetables; (c) importation by U.S. government agencies; (d) articles of a trade fair; (e) goods subject to quota; (f) goods released from warehouse followed by a warehouse withdrawal for consumption; (g) split shipments; (h) entities shipped unassembled or disassembled on multiple conveyances; and (i) end of year authorization issued by U.S. CBP Headquarters. 

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).

Manual processing i.e., entry-by-entry ID requests made on letterhead via the Document Image System (DIS) submitted to Centers for processing is discontinued for individual entry requests.  However, blanket ID requests was not provided for in the ACE deployment and must continue to follow the manual process.

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. 

CBP 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 #45160485