What a post-summary correction is
A post-summary correction (PSC) is an electronic correction to entry summary data CBP has already accepted, filed in ACE before liquidation. It is generally due within 300 days of entry, or up to 15 days before scheduled liquidation, whichever comes first. It cannot be filed on liquidated entries or used to change the importer, port, or entry date.
Why PSCs came up for IEEPA
Shortly after the Supreme Court ruling, some law firms described PSCs as a fast route for unliquidated entries, before CBP had built CAPE.
What CBP decided
In its April 13, 2026 instructions, CBP said filers are prohibited from initiating an IEEPA duty refund request by filing a PSC. CAPE is the route for eligible entries.
What this means for importers
Use CAPE for unliquidated entries and entries within 80 days of liquidation. PSCs remain available for ordinary corrections, but not to request IEEPA refunds. See how CAPE works.
General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.
Sources
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General information, not legal advice. Tariff refund rules and court rulings are changing. Deadlines depend on your own entries. Confirm your options with a licensed customs broker or attorney. TariffClarity is not a law firm or customs broker.