CBP提醒PMS Test申報人以電子方式支付補繳關稅稅單
CBP 英文原標題: ACE Collections: Reminder – Requirement for PMS Test Participants to Electronically Pay Supplemental Duty Bills
此訊息發布於 2026年4月15日。之後的 CSMS 訊息可能已變更其內容。 查看最新貿易新聞
CBP 宣布了什麼?
CBP提醒參與定期月結單(PMS Test)計畫的申報人,與原以月結單支付的報單相關的補繳關稅稅單,必須以電子方式支付。此規定於2025年12月15日生效,付款必須透過Pay.gov Bill Payment Form以ACH Debit方式,或以ACH Credit方式辦理。自2026年3月1日起,CBP寄發的稅單將附上具體的Pay.gov付款說明。CBP表示,以其他方式支付的稅單可能導致月結單權限被暫停。
Allied 的立場是什麼?
此消息影響參與PMS Test計畫並以月結單支付關稅的進口商。就我們所見的CBP後續消息,並未變更此項規定,因此此規定應仍適用於PMS Test報單所產生的補繳關稅稅單。已加入PMS Test的客戶應確認其補繳稅單是透過Pay.gov或ACH Credit以電子方式支付,若對特定稅單有疑問,應向我們洽詢。
一般資訊,並非法律意見。
CBP 訊息的英文原文說了什麼?
As a reminder, per CSMS #66599946 issued October 22, 2025, Periodic Monthly Statement (PMS) Test participants must submit electronic payment of supplemental duty bills (SDB) for which the SDB resulted from an entry that was originally paid on a monthly statement via the PMS Test. This requirement was announced via Federal Register Notice 90 FR 48314 on October 16, 2025, with an effective date for the test to become operational as of December 15, 2025. As of December 15, 2025, and moving forward, supplemental duty bills resulting from an entry that was originally paid on a PMS are required to be paid electronically via ACH Debit (Pay.gov Bill Payment Form) or ACH Credit. Instructions for submitting payment via the Pay.gov Bill Form method can be found on CBP.gov here (https://www.cbp.gov/trade/priority-issues/revenue/bill-payments). Additionally, supplemental duty bills mailed from CBP as of March 1, 2026, also include the specific instructions needed to pay via the Pay.gov Bill Payment Form. Parties interested in using the ACH Credit option to submit a supplemental duty bill payment should contact ACH-CUSTOMS@cbp.dhs.gov (mailto:CUSTOMS@cbp.dhs.gov) before attempting to initiate an ACH Credit payment.
** Please note, applicable supplemental duty bills that continue to be paid by means other than the Pay.gov Bill Payment Form or via ACH Credit may result in suspension from monthly statement payment privileges offered via the PMS program.
此訊息使用了哪些術語?
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