If your entry hasn't liquidated yet, you don't need CAPE, a protest, or a lawyer to start recovering IEEPA duties — you need a Post-Summary Correction (PSC), filed before CBP finalizes the entry. Here's exactly how it works and when it applies.
Free. No obligation. TariffIQ™ identifies whether PSC, CAPE, protest, or CIT action applies to your entries.
A PSC amends the duty assessment on an entry summary before CBP liquidates it — meaning before the entry becomes final. For an entry where IEEPA duties were paid or deposited but liquidation hasn't happened yet, a PSC lets you correct the Chapter 99 HTS coding and recover the duty without waiting on CAPE, without filing a protest, and without going to court.
| Path | Entry status required | Who typically files | Est. timeline |
|---|---|---|---|
| Post-Summary Correction | Unliquidated | Customs broker | 6–12 months |
| CAPE Declaration | Unliquidated or within 80 days of liquidation | Importer via ACE | 60–90 days after acceptance |
| CBP Protest (19 U.S.C. §1514) | Liquidated, within 180 days | Broker or trade counsel | 12–24 months |
| CIT Litigation (28 U.S.C. §1581(i)) | Finally liquidated, protest window closed | Trade attorney | 24–48 months |
Your customs broker (or you, with ACE Portal access) exports your ES-003 Entry Summary Details report, which shows liquidation status for every entry.
Entries with no liquidation date yet are PSC-eligible. Entries approaching the 314-day mark need immediate attention — PSC closes the moment liquidation posts.
The correction itself amends the 9903.01 / 9903.02 coding tied to the IEEPA duty. Your broker files the PSC through ABI; TariffIQ™ flags which entries qualify before you pay broker fees to find out.
If any entries have already liquidated, PSC is off the table for those — but they may still qualify for CAPE (within 80 days) or a formal protest (within 180 days).
PSCs are filed electronically through ABI (Automated Broker Interface), which requires broker-level system access. Most importers work through their existing customs broker to file; we help identify which entries qualify and prepare the underlying documentation.
PSC is no longer available once an entry liquidates. Depending on how long ago it liquidated, you'd move to either CBP's CAPE process (within 80 days of liquidation) or a formal protest under 19 U.S.C. §1514 (within 180 days).
CBP does not charge a filing fee for a PSC. Your customs broker may charge a service fee for preparing and submitting it.
CAPE is CBP's dedicated IEEPA refund mechanism and can also cover unliquidated entries. In practice the two paths often run in parallel — which one applies, or whether both do, depends on your entry type and where it sits in CBP's system. TariffIQ™ maps this out entry by entry.
TariffIQ™ reviews your entry data and tells you whether PSC, CAPE, protest, or CIT litigation is the right path — free, in minutes.
Start Free Assessment →