CBP Rules ACE Arrival Date Trumps Other Vessel Documentation for Date of Entry, Section 232 Tariffs

An importer's entries are subject to Section 232 tariffs because the vessel arrival date transmitted in ACE by the ship's captain came after the tariffs took effect on June 1, 2018, despite the importer's claim -- backed by different documentation -- that the goods actually arrived in port and had a date of entry prior to that date, CBP said in a recent ruling.

Essar Steel Algoma said a Vessel Entrance or Clearance Statement filed May 7 indicates the goods arrived earlier. That, combined with entry summaries accepted in ACE in May, mean the goods have a time of entry before the Section 232 tariffs took effect, Essar said. But because the June 5 arrival date in ACE is presumed to be correct, CBP found the entries arrived within port limits "with the intent to unlade" on June 5, 2018, making that the earliest time of entry for the shipments.

The ruling, dated Nov. 2, 2023, but not publicly released by CBP until Jan. 2, originally came before CBP headquarters on a request for further review filed by Essar. The importer had initially filed the entry summaries May 4 and May 15, also requesting immediate delivery. The entry summaries were accepted in ACE.

Under CBP's regulations on immediate delivery at 19 C.F.R. 141.68(c), the date of entry is the date "the entry summary is filed in proper form, with estimated duties attached," CBP said. But that regulation also says the entry summary isn't properly filed unless the merchandise "actually arrived within port limits with the intent" to unlade, CBP said.

CBP found that the arrival date for all three entries in ACE and verified by the port was June 5, 2018, the date that the vessel captain transmitted the arrival of the vessel in ACE. That's also the vessel arrival date listed on the bills of lading for the shipments, CBP noted.

Despite the Form 1300 vessel entrance or clearance request cited by Essar that listed May 7 as the arrival date, ACE is CBP’s official system of record, and CBP is given a "presumption of correctness" from “the presumption of regularity that attaches to Customs’ recordkeeping,” CBP said. While that presumption can be overcome, "Essar has failed to overcome the presumption of regularity by not providing sufficient evidence to prove that the merchandise arrived within port limits with the intent to unlade prior to June 5, 2018, as reflected in ACE," CBP said.

Essar did not respond to our request for comment.