An importer of record (IOR) contacts its broker to revise entry 123-1234567-8 because an internal audit revealed that an invoice was omitted from the original filing. The paperwork indicates that the goods qualify under the Dominican Republic-Central America-United States Free Trade Agreement (CAFTA-DR) as goods originating and exported from the Dominican Republic. There will be no change in the duties, taxes, and fees owed. The entry is not liquidated, is fully paid, and less than one year passed since the date of import. Which process below should be used to make the changes with CBP?(2022 October No.72 – Broker Compliance)
A) Nothing needs to be done to change the entry summary with CBP because there is no change in duties, taxes, and fees.
B) File a PSC to add a line with the invoice to the entry summary and include the Special Program Indicator (SPI) for CAFTA-DR on the additional line.
C) File a protest under 19 USC 1514.
D) First file a PSC to add the invoice with the duties, taxes, and fees owed. As soon as the entry is liquidated with the bill, file a claim under 19 USC 1520(d) to seek the duty-free treatment permitted under CAFTA-DR.
E) File a claim under 19 USC 1520(d) asking to both add the invoice and allow duty free treatment under CAFTA-DR.
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The Answer is: D
Citation: ACE BPRD Chapters 7 and 12, 19 CFR
174, 19 CFR 111.29
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