U. S. Import - Supplementary Information Letter (SIL) is Abandoned by Customs and Border Protection (CBP)

Issue 027, September 5, 2007

Effective August 21, 2007 importers and brokers filing post entry changes are no longer allowed to make use of the Supplemental Information Letter (SIL) and must subscribe to using the Post Entry Amendment (PEA). CBP has allowed a grace period to file SILs, however, until September 20, 2007, but encourages the trade to make the appropriate changes immediately.

The PEA is a privilege afforded importers and brokers to notify CBP of changes to an entry on a pre-liquidation basis. Such notifications allow for faster communication of non-compliance findings on the part of the importer and assists CBP in facilitating the necessary changes through liquidation. The test pilot for the PEA has been extended for an additional year.

The PEA test procedure allows importers to amend entry summaries (not informal entries) prior to liquidation by filing either an individual amendment letter upon the discovery of certain kinds of errors or a quarterly tracking report covering certain other errors that occurred during the quarter. Specifically, an individual amendment letter (also known as a single PEA) must be filed by the importer (or its broker) upon the discovery of (1) a revenue related error in an entry summary where the error results in either an overpayment or underpayment of duties, taxes and/or fees in the amount of $20 or more; (2) any error in an entry summary relating to antidumping or countervailing duties; and (3) any non-revenue related statistical information errors in an entry summary that must be reported to the Census Bureau.

The filing of the PEA must occur within 20 days of the scheduled projected liquidation date of the entry to attract action by CBP. Later filings may not be processed by CBP and, subsequently, it will be incumbent upon the importer to monitor liquidation and file the appropriate protest for recoveries or disclosure and/or tenders of any monies due on a post liquidation basis.

Additional information concerning the PEA can be found at:

http://www.cbp.gov/linkhandler/cgov/import/cargo_summary/general_pea/supplemental_info_letters.ctt/supplemental_info_letters.doc - 27.0KB - CBP.gov

Additional reference information from Federal Register:

FR Doc E7-16415
[Federal Register: August 21, 2007 (Volume 72, Number 161)]
[Notices]
[Page 46654]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr21au07-90]

Daniel See
Director, Regulatory & Compliance Consulting Services Licensed Customs Broker NCBFAA Certified Customs Specialist