CBP - Changes to ESAR IV test program, post-summary correction processing 

November 18: The U.S. Customs and Border Protection (CBP) today released for publication in the Federal Register a notice containing modifications and clarifications for CBP’s Entry Summary, Accounts and Revenue (ESAR IV) test program and concerning the processing of post-summary corrections to entry summaries that are filed in the Automated Commercial Environment (ACE).

According to the CBP notice [PDF 129 KB], the modifications to the ESAR IV test program will:

  • Allow filers greater access to data filed in ACE as that data relates to the original entry and any subsequent post-summary corrections
  • Limit certain additional data elements from being changed via post-summary corrections
  • Preclude a post-summary correction on any entry that has been protested or when merchandise covered by the original entry has been conditionally released and its right to admission has not been determined

The CBP notice also clarifies bond obligations when a post-summary correction has been filed, CBP’s authority to reject such corrections, and the meaning of certain terms as they relate to the ESAR IV test.

These provisions are effective 30 days after November 19, 2013 (the date when the notice will be published in the Federal Register).

For more information, contact a professional with KPMG’s Trade & Customs practice:

Douglas Zuvich

(312) 665-1022

Andrew Siciliano

(631) 425-6057

John L. McLoughlin

(267) 256-2614

Todd R. Smith

(949) 885-5617

Luis A. Abad

(212) 954-3094

Amie Ahanchian

(202) 533-3247

Or your local KPMG Trade & Customs professional.

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For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.

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