CBP Notice on Periodic Monthly Statement for Split Shipments or Unassembled/Disassembled Entities Imported on Multiple Conveyances
U.S. Customs and Border Protection (CBP) has issued a general notice on the use of the periodic monthly statement (PMS) process to pay estimated duties and fees when filing a single entry involving split shipments under 19 CFR 141.57, or a single entry involving unassembled or disassembled entities imported on multiple conveyances under 19 CFR 141.58.
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(Government sources state that, among other things, this notice establishes the month that estimated duties and fees are due under PMS, when incremental release occurs.)
Effective Dates
According to CBP, importers may pay the estimated duties and fees using PMS on and after the following effective dates:
June 2, 2006 for split shipments under 19 CFR 141.57
July 3, 2006 for unassembled or disassembled entities imported on multiple conveyances under 19 CFR 141.58
"Hold All" - Date of Single Filing Establishes Month Entry is Filed for PMS
Importers choosing to file an entry, or a special permit for immediate delivery (certain situations only), for split shipments or unassembled or disassembled entities after all portions have arrived (consistent with 19 CFR 141.57(d)(1) or 19 CFR 141.58(d)(1)), may pay estimated duties and fees through the method set forth in the National Customs Automation Program (NCAP) test describing the PMS payment process.
The date of filing of the entry, or the special permit for immediate delivery (certain situations only) identifies the month in which entry is filed and establishes the obligation to pay estimated duties and fees by the 15th working day of the month following the month in which entry is filed.
"Incremental Release" - Date First Portion Released Establishes Month Entry is Filed for PMS
Importers choosing to file a special permit for immediate delivery after the arrival of the first portion for split shipments or unassembled or disassembled entities (consistent with 19 CFR 141.57(d)(2) or 19 CFR 141.58(d)(2)), with the remaining portions released incrementally, also may pay estimated duties and fees through the PMS payment process set forth by NCAP.
The date that the importer obtains release of the first portion will identify the month that the entry is filed and establishes the obligation to pay estimated duties and fees by the 15th working day of the month following the month in which entry is filed.
(For example, CBP sources state that if the release of the first portion is obtained on June 29th and the releases of the remaining portions are obtained in July, the month that the entry is filed for PMS purposes is June and estimated duties and fees are due by the 15th working day of July.)
(See ITT's Online Archives or 06/06/06 news, 06060605 for BP summary of CBP's Final Rule allowing the treatment of certain disassembled or unassembled merchandise as a single entry.
See ITT's Online Archives or 02/26/03 and 02/27/03 news, 03022605 and 03022710 for BP summaries of CBP's final rule allowing a single entry for split shipments.)
CBP Contact- Jeremy Baskin Jeremy.Baskin@dhs.gov
CBP General Notice (FR Pub 06/02/06) available at: http://a257.g.akamaitech.net/7/257/2422/01jan20061800/edocket.access.gpo.gov/2006/pdf/E6-8499.pdf
BP Note
As there are certain inconsistencies in CBP's General Notice, it is important to interpret this document 'as a whole', and in light of 19 CFR 141.57 and the final rule establishing 19 CFR 141.58.