On November 8, 2017, U.S. Customs and Border Protection (CBP) published in the Federal Register a general notice anngenouncing that as of December 9, 2017, the Automated Commercial Environment (ACE) will be the sole electronic data interchange (EDI) system authorized by CBP for generating, transmitting, and updating daily and monthly statements for all entries except reconciliation (type 09) entries. The document also announces that the Automated Commercial System (ACS) will no longer be a CBP-authorized EDI system for processing such statements.
Section 505 of the Tariff Act of 1930, as amended (19 U.S.C. 1505), establishes the requirement for importers of record to deposit with CBP the amount of duties and fees estimated to be payable on merchandise unless that merchandise is entered for warehouse or transportation, or under bond. According to 19 C.F.R. 141.101, estimated duties shall either be deposited with a CBP officer at the time of filing of entry or entry summary documentation, or be transmitted to CBP pursuant to the statement processing method. Statement processing is a voluntary automated program for participants in the Automated Broker Interface (ABI) which allows entries to be grouped on a daily basis by importer or filer, and allows payment of related duties, fees and taxes by a single payment. The preferred method of payment for users of statement processing is by Automated Clearinghouse (ACH). A CBP-authorized EDI system, generates the statement, which is transmitted electronically to the filer, consisting of a list of entry summaries and the amount of duties, fees and taxes due for payment.
As an alternative to paying ACH statements on a daily basis, participants in the periodic monthly statements (PMS) test may pay ACH statements on a monthly basis. A PMS summarizes daily statements into a consolidated statement each month for a single monthly payment by the 15th working day of the month following the month of entry or release.
Both types of statements have been generated, transmitted and updated using the Automated Commercial System (ACS). Beginning December 9, 2017, they will use ACE instead, except for type 09 (reconciliation) entries. Until reconciliation entries are filed in ACE, statements for reconciliation entries will continue to be generated, transmitted and updated in ACS. Once reconciliation entries are filed in ACE, ACE will be the sole CBP-authorized EDI system for generating, transmitting and updating all statements, and ACS will no longer be a CBP authorized EDI system for such purpose.