Post-Summary Correction vs Protest: How to Fix an Error on a Filed Entry
Short answer
Eligible unliquidated entries can generally be corrected through a Post-Summary Correction within 300 days of entry and at least 15 days before scheduled liquidation, whichever deadline is earlier. A liquidation decision is generally protested within 180 days. Potential 19 U.S.C. 1592 violations require separate consideration of prior disclosure; simply correcting data does not eliminate penalty exposure.
How do a Post-Summary Correction, protest and prior disclosure compare?
| Route | Timing | Deadline | What it is for |
|---|---|---|---|
| Post-Summary Correction | Before liquidation | Within 300 days of entry date, no later than 15 days before scheduled liquidation | Correcting classification, value, quantity or other entry data |
| Protest (CBP Form 19) | After liquidation | Within 180 days of liquidation | Challenging CBP's decision as liquidated |
| Prior disclosure | Before, or without knowledge of, a formal investigation | Disclosure and duty-tender requirements under 19 CFR 162.74 | Where the error may be a 1592 violation |
What does liquidation mean, and why does it determine the correction route?
Liquidation is CBP's final computation of duties on an entry. Until an entry liquidates, the figures are provisional and can be corrected administratively. After liquidation, a timely protest is generally the route for challenging a protestable CBP decision; other statutory mechanisms have their own conditions.
This is why the 15-day buffer before scheduled liquidation matters. A PSC filed too close to liquidation will not be accepted, and the window closes quietly rather than with a warning.
When should you consider a prior disclosure instead?
A PSC corrects data. A prior disclosure addresses culpability. If the error is the kind CBP could characterise as a material false statement — a pattern of misclassification, undervaluation, a wrong origin claim — correcting the entry alone does not resolve the penalty exposure.
A qualifying prior disclosure can substantially reduce that exposure when made before, or without knowledge of, commencement of a formal investigation and when the disclosure and tender requirements are satisfied. This is a point to take to counsel rather than handle administratively.
How can you reduce the need for entry corrections?
Most entry corrections trace back to a figure that was wrong on a source document and never checked against the others. Comparing the commercial invoice, bill of lading and packing list before filing catches the inconsistency while it is still free to fix.
After filing, every route above costs time, and two of them put the entry in front of CBP deliberately.
For the document workflow described here, see Catching discrepancies before you file.
The PSC deadline above is the general rule, not an unconditional entitlement: entry eligibility, payment and CBP-review status matter. CBP identifies exceptions for approved liquidation extensions and certain suspended entries. Protests can challenge specified decisions other than liquidation; the relevant decision determines when the 180-day period starts under 19 CFR 174.12(e).
Which primary sources support this article?
- CBP — Post Summary Corrections and timing exceptions
- 19 CFR 174.12 — protest deadlines
- 19 CFR 162.74 — prior disclosure before or without knowledge of investigation
This guide is general information, not legal advice. Check current requirements with your customs broker or qualified counsel for your shipment.