PSC · Protest · 19 CFR Part 174
Correct or challenge an entry: post-summary correction or protest
Liquidation is the line. Before it, you correct the entry summary with a post-summary correction (PSC). After it, you challenge CBP's decision with a protest within 180 days.
The basics
What is the difference between a PSC and a protest?
A post-summary correction replaces the entry summary in ACE before liquidation. It is the only way to correct an ACE entry summary electronically before liquidation. The filer must correct errors that it finds (19 U.S.C. 1484 and 1485).
A protest challenges a CBP decision. Examples are the liquidation, the classification and rate, the value, and a charge or exaction. The exclusion of goods and the refusal to pay a drawback claim are also protestable (19 CFR 174.11). You file it after the decision, usually after liquidation.
A PSC can raise or lower the duty. It can also fix non-revenue data. Some data cannot change with a PSC: for example the importer of record, the port of entry and the date of entry.
After liquidation, the choices are a protest or, for an error that underpaid duty, a prior disclosure. Without a timely protest, CBP's decision is final (19 U.S.C. 1514(a)).
CBP does not accept a PSC as an IEEPA refund request.
CBP refunds IEEPA duties, with interest, only through a CAPE Declaration in the ACE Portal. CAPE accepts unliquidated entries and entries liquidated within the last 80 days. If you need a PSC for another issue on the same entry, CBP says to file it before the CAPE Declaration.
An entry on an open or suspended protest cannot go on a CAPE Declaration. For a non-IEEPA issue on a CAPE entry, CBP says to wait until the entry liquidates or reliquidates, then protest.
Deadline
What are the deadlines for a PSC and a protest?
| Event | Time limit | Rule |
|---|---|---|
| PSC, normal entry | Within 300 days after the date of entry and at least 15 days before the scheduled liquidation date, whichever is earlier | CBP PSC test (91 FR 41053); ACE rejects a PSC outside this time |
| PSC, liquidation extended at the importer's request | After 300 days is allowed, but still at least 15 days before the scheduled liquidation date | CBP Post Summary Correction page |
| PSC, liquidation suspended (AD/CVD, EAPA, court injunction) | After 300 days is allowed while the suspension basis applies | 91 FR 41053, effective August 5, 2026 |
| Protest | 180 days after the date of liquidation, or after the date of the decision | 19 CFR 174.12(e), for entries made on or after December 18, 2004 |
| CBP decides the protest | Within 2 years; 30 days for a protest of excluded goods | 19 CFR 174.21 |
| Court case after a denied protest | 180 days after CBP mails the denial | 28 U.S.C. 2636(a) |
The date of liquidation is the date that CBP posts the notice on cbp.gov (19 CFR 159.9). An electronic protest is on time if the ACE Protest module receives it by 11:59 p.m. Eastern Time on the last day.
Risk
What happens if I do nothing?
If you overpaid, the entry liquidates as filed and you do not get the money back. After 180 days from liquidation, the liquidation is final and conclusive (19 U.S.C. 1514(a)).
If you underpaid and you know it, doing nothing is a risk. The filer must correct the entry. If CBP finds the error first, it can bill the duty and assess a penalty under 19 U.S.C. 1592.
Checklist
What do we need from you?
The entry number and the entry summary
CBP Form 7501, or the entry number and we pull the data.
The notice or bill
For a protest: the liquidation notice, the bill, or the CBP decision that you challenge.
Commercial invoice and packing list
The documents that show the correct data.
Proof of the correct data
For example product literature for a classification, a certificate of origin for a trade agreement claim, or payment records for a value.
Rulings that support you
A binding ruling or a CROSS ruling for the same or similar goods, if you have one.
ACH details
Since August 5, 2026, CBP accepts payment of a PSC duty increase only by ACH. Refunds also go only to a bank account set up in the ACE Portal.
A power of attorney for Allied CHB
If we did not file the entry. Sign it online at alliedchb.com/poa.
Process
How do we handle it?
- YouDay 1
Send us the entry number and the issue
Tell us what is not correct, or send the CBP decision that you disagree with.
- Allied
We check the status in ACE
We check the entry date, the scheduled liquidation date, any extension or suspension, and open protests or CAPE Declarations.
- Allied
We tell you which tool fits
PSC, protest, or no action. We show the duty effect of the change and the deadline in writing.
- You
You send the proof
You send the documents that support the correct data. We tell you if something is missing.
- Allied
We file the PSC or the protest
We transmit the PSC through ABI with the reason codes, or file the protest in the ACE Protest module with the supporting documents.
- Allied
We follow it to the end
We watch for the liquidation, the protest decision, and the refund or bill. We tell you the result and the next deadline, if any.
Price
What does it cost?
$200 flat fee per filing. The $200 flat fee covers one PSC or one protest for one entry. A protest that covers many entries with the same issue is quoted before we start.
For many entries or a large penalty, we quote the fee before we start. Duty, interest, fees and penalties owed to CBP are separate and are not part of our fee.
We confirm the fee and the scope in writing before we start.
Questions
What else should I know?
Can I file a PSC after the entry liquidates?
No. ACE rejects a PSC on a liquidated entry. After liquidation, the choices are a protest within 180 days or, for underpaid duty, a prior disclosure.
How do I pay the extra duty from a PSC?
Since August 5, 2026, only by ACH (ACH debit or ACH credit), not by check or cash. You can pay the full increase before liquidation or wait for the bill at liquidation. CBP bills any interest after liquidation. You cannot file a second PSC on the entry until the first increase is paid in full.
Can a PSC get duties back?
Yes for most duties, but not for IEEPA duties. For example, in September 2026 CBP amended four Section 301 exclusions. CBP told importers who paid those duties on entries from July 1 to September 22, 2026 to file a PSC for a refund. For IEEPA duties, CBP does not accept a PSC: the refund goes through a CAPE Declaration.
When does the 180-day protest clock start?
On the date of liquidation, which is the date that CBP posts the notice on cbp.gov. For a decision that is not a liquidation, for example an exclusion of goods, it starts on the date of the decision. The courtesy notice that your broker receives is not the legal notice.
Who can file a protest?
The importer or consignee, their surety, a person who paid a charge, a drawback claimant, and their authorized agent (19 CFR 174.12(a)). A licensed customs broker or an attorney can file it for the importer.
Can I get a faster answer on a protest?
Yes. You can request accelerated disposition by registered or certified mail. If CBP does not allow or deny the protest within 30 days after the mailing, the protest is treated as denied (19 CFR 174.22). You can then go to the Court of International Trade.
What if CBP denies the protest?
If the case meets the criteria in 19 CFR 174.24, you can apply for further review by CBP Headquarters on the protest form. After a denial, a case in the Court of International Trade must start within 180 days after CBP mails the notice of denial. A court case needs a lawyer, not a customs broker.
Can one protest cover many entries?
Yes, if all the entries have the same protesting party and the same category of merchandise. The decision must also be common to all of them (19 CFR 174.13(b)). For many entries, we quote the fee before we start.
Request: Post-summary correction or protest
$200 flat fee
Another CBP notice or problem? See all post-entry problems and their deadlines.
Send us the notice. We check the deadline first.
Call (908) 291-8001 or email info@alliedchb.com
Last reviewed September 26, 2026. This page explains customs rules in general terms. It is not legal advice. Duty rates and CBP procedures change often, and we confirm the figures for your shipment in writing before you commit.