CBP Yet to Implement Section 301 Tariff Deadline Extension, Advises Importers to Wait to File Entry Summaries

CBP has yet to update ACE to reflect the delayed deadline for the Section 301 tariff increase, the agency said in a May 31 CSMS message. The Office of the U.S. Trade Representative announced on May 31 that the previously planned June 1 tariff increase for affected goods from China would instead go into effect on June 15 (see 1905310070). "Importers entering subject goods on or after June 1, 2019 which were exported before May 10, 2019, and would be affected by this change, should consider waiting to file the entry summary pursuant to the ten day entry summary filing period," the agency said. "This will allow importers to file the appropriate duty rate with the entry summary when CBP updates ACE."

CBP will issue an updated CSMS once ACE is updated, it said. "Importers who file entry summaries, and retroactively become subject to a lower duty rate, may refile the entry summary (if the entry summary is still in trade control) or file a Post Summary Correction with the appropriate duty rate (if the entry summary is in CBP control)," it said.