Subscriber price: $42.00, Non-subscriber price: $55.00
Estimated total study time: 2 hours 36 minutes
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This course provides an in‑depth, practical examination of Section 122 of the Trade Act of 1974 and the entry‑filing requirements that apply when additional duties are imposed under Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS). Designed for customs brokers, import compliance professionals, trade operations staff, and supply‑chain stakeholders, the course bridges policy understanding with real‑world filing execution in ACE.
Learners will begin with the legal foundation and purpose of Section 122 as a short‑term economic stabilization authority, then move into detailed operational guidance on how to correctly report Section 122 duties using Chapter 99, including interaction with Chapters 98 and 1–97, trade remedies, quotas, Foreign Trade Zones (FTZs), de minimis shipments, and duty drawback.
A significant focus of the course is accurate reporting when multiple HTSUS classifications apply to a single entry summary line. Learners will practice applying CBP’s required HTS sequencing rules, associating duties with the correct tariff numbers, and avoiding common ACE errors that result in rejects. The course also addresses how Section 122 duties interact with Sections 201, 232, 301, IEEPA, and AD/CVD, ensuring learners understand when duties are cumulative and how they must be reported.
In addition, the course covers post‑entry compliance responsibilities, including Post Summary Corrections (PSCs), protests, reconciliation flagging, and responding to CBP rejects within required timeframes. Learners will gain practical insight into bond sufficiency, including how additional duties affect continuous bond requirements, how to prepare for CBP bond sufficiency notices, and strategies to avoid shipment delays, demurrage, and General Order risks.
Finally, the course addresses financial and client‑management considerations, including customs broker billing practices, ACH and Periodic Monthly Statement (PMS) options, debit cap management, and proactive steps brokers and importers can take to prepare for temporary import legislation. Emphasis is placed on documentation, internal controls, client communication, and advance planning to reduce compliance risk and operational disruption.
By the end of the course, learners will be equipped not only to file Section 122 entries correctly, but also to anticipate downstream impacts, respond effectively to CBP actions, and advise clients strategically when temporary import measures are imposed.
This lesson explains the legal foundation, intent, and practical use of Section 122 of the Trade Act of 1974 (19 U.S.C. § 2132), which grants the President limited authority to impose temporary import restrictions in response to serious international payments problems. This lesson examines why Section 122 exists, how and when it may be used, and how it differs from other U.S. trade authorities such as Sections 301 and 232. Learners will also explore the historical context, judicial interpretation, and modern relevance of Section 122, with a focus on its role as a short‑term economic stabilization tool and a constitutional guardrail on executive power.
(Estimated study time: 35 minutes)
This lesson provides practical guidance on how to properly file customs entries for goods subject to Section 122 additional duties. This lesson explains how to identify the correct Chapter 99 provisions, apply the 10% ad valorem duty under heading 9903.03.01, and determine whether exemptions or exceptions apply. Learners will review CBP filing instructions, key U.S. Notes in Chapter 99 Subchapter III, and common entry‑filing scenarios involving Chapter 98, Foreign Trade Zones (FTZs), de minimis shipments, and duty drawback. Emphasis is placed on avoiding ACE errors, documenting eligibility, and understanding how Section 122 duties interact with other trade remedies and preference programs.
(Estimated study time: 39 minutes)
This lesson begins with detailed instructions on handling multiple HTSUS classifications on the same entry summary line when Chapter 98 or 99 is required. The rest of the lesson focuses on the procedures and best practices for handling U.S. Customs and Border Protection (CBP) rejects due to inaccurate classification or information in Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS). It covers the common reject messages received by Automated Broker Interface (ABI) filers, the steps to correct and resubmit entries, and proactive measures to avoid such rejections. Additionally, the lesson addresses bond sufficiency considerations and customs broker billing practices for shipments subject to additional duties.
(Estimated study time: 1 hour 22 minutes)