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C17u—U.S. Customs Reconciliation Entry Program

Subscriber price: $49.00, Non-subscriber price: $64.00
Estimated total study time: 3 hours 41 minutes

U.S. Customs and Border Protection (CBP) created an electronic environment in 1998 to allow post-entry revisions to certain elements of entries which are indeterminable at time of entry. Making progress under components of the MOD act, CBP's goal was to establish uniformity, provide financial safeguards and institute a legal mechanism for reconciling entries. This course outlines the history and procedures currently in place. Aspects of the course include how to notify CBP, types of reconciliation entries, issues allowed under a reconciliation entry and alternatives to reconciliation.

History of Reconciliation and Issues that Can Be Reconciled

Your first lesson begins with CBP's definition of what reconciliation is and how it came into being. Then we look at the kinds of issues that can be corrected using a reconciliation entry.

(Estimated study time: 1 hour 8 minutes)

• Introduction
• CBP's Definition of Reconciliation
• History of the Reconciliation Program
• Acceptable Reconciliation Issues
• Actual Value Not Known at Time of Entry
• Some 9802 Value Aspects for American Goods Assembled Abroad
• Classification Issues Pending
• Post-Importation Preference Claims under 19 USC 1520(d)
• Reconciliation Issues That Are Definitely Not Acceptable

Eligibility to Reconcile and Notification to CBP

In this lesson you will learn what the time limits are for filing the reconciliation entry, what the eligibility requirements are and how to notify CBP of the importer's intent to file a reconciliation entry.

(Estimated study time: 54 minutes)

• Introduction
• Time Limits for Filing the Reconciliation Entry
• Requirements for Participation in the Reconciliation Program
  • All Importers Can Participate
  • Continuous Bond Rider Required to File Reconciliation
  • Eligibility to Participate in the Reconciliation Program
• Notification of Importer's Intent to File Reconciliation—Flagging the Entries
  • Flagging the Entries—The First Step
  • Entry Summary Filing with Intent to Reconcile
    • Blanket Notification of Intent
    • Notification of Intent for Individual Entries
    • Reconcilable Issues and Their ACE Flag Input Codes
  • Entry Type Codes that Can Be Reconciled

Filing the Reconciliation Entry

We will discuss the elements that must be completed in order for the reconciliation to be considered timely. There are also two different types of reconciliation that can be filed. This lesson will explore the reasons for each. The final component is processing the reconciliation with payment plus interest or a refund.

(Estimated study time: 50 minutes)

• Introduction
• Filing the Reconciliation Entry
  • Reconciliation Entry Is the Exclusive Means to Reconcile Certain Issues
  • Elements that Complete the Reconciliation Entry
  • Types of Reconciliation Entries
    • Two Types of Reconciliation Entries
    • Aggregate Number of Entry Summaries on One Reconciliation
      • Aggregate Reconciliations in General
      • Aggregate Reconciliation with an Increase
      • Aggregate Reconciliation with a Decrease
      • Aggregate Reconciliation with No Change
    • Entry-by-Entry Individual Reconciliation
    • Considerations when Both an Increase and Decrease Result at the End of the Reconciliation Period
  • Payment Plus Interest, or Refund of the Duties and Fees

After the Reconciliation Entry is Filed

This lesson takes a look at different aspects that can occur after the entry is filed, as well as, alternatives to filing a reconciliation entry. Then we review the current functionality and future opportunities occurring in ACE.

(Estimated study time: 50 minutes)

• Introduction
• After the Reconciliation Entry is Filed
  • Handling and Time Limits for Rejected Reconciliation Entries
  • Liquidation of the Reconciliation Entry
  • Duty Drawback Claims
    • Reconciliation Entries Must Be Filed First
    • Reconciliation Filed on an Entry-by-Entry Basis
    • Reconciliation Filed on an Aggregate Basis
  • Penalties Related to Reconciliation
  • Reconciliation Recordkeeping Requirements
• Alternatives to Filing a Reconciliation Entry
  • Request for Extension of Liquidation
  • Post Summary Correction in ACE; Known vs. Indeterminable Issues
  • Protests, Administrative Review, Etc. (19 USC 514, 520)
  • Prior Disclosure
  • Other Individual Entry Adjustments Allowed by Federal Regulations