Blanket Year-End CBP Authorization for Immediate Delivery Procedures
© , Sandler, Travis & Rosenberg, P.A. Originally published in the [12/17/2019] issue of the Sandler, Travis & Rosenberg Trade Report. Reprinted by permission.
U.S. Customs and Border Protection has issued a blanket authorization for immediate delivery procedures for goods to be released on or after Dec. 17 and through Dec. 31. This authorization is offered to filers who may want to take advantage of interim Harmonized Tariff Schedule changes that take effect on or after Jan. 1, 2020.
This blanket authorization does not apply to absolute quota merchandise and goods moved under an immediate transportation entry (type 61). Tariff-rate quota goods previously authorized for ID release may still be released but the entry summary must be presented within 10 working days after release or within the quota period, whichever expires first.
Automated Broker Interface entry transmissions, including the “paperless” provisional messages, will establish the desired entry date by using the estimated entry date in the summary transmission. This will identify the change from entry to ID and allow filers to elect a date of entry in order to take advantage of duty rate changes or special programs. Under ID procedures, the entry/entry summary must be filed within 10 working days after release.
CBP stresses that no grace period will be granted for the purpose of timely filing ID entry summaries under this one-time allowance.