April 2023 — Question 34

Which of the following statements is TRUE under the following facts? On September 1, 2022, a broker filed a type 02 entry for a shipment from England of 4,000 kilograms of tobacco under 2401.10.63 with 23.9 cents per kilogram duty. Concurrently, the broker filed the entry summary data and scheduled payment on a daily statement with a payment date of September 13, 2022. The release date is September 1, 2022, as the tobacco quota for the United Kingdom was not full. By September 13, 2022, the unliquidated entry summary is in accepted status, CBP control, and fully paid. On October 18, 2022, the importer requested that the broker file a post-summary correction the next day to adjust the value of the entry summary because the invoice was in British Pounds and the foreign currency was not converted to U.S. Dollars before the broker reported entered value on the entry summary.

• AThe broker will call the Port of Entry to request a pen-and-ink change instead of filing a post-summary correction (PSC), as non-revenue changes to entry summary data are not made using the PSC process.
• BThe broker will file a PSC without reserving the quota with Headquarters Quota because a PSC filed on October 19, 2022 is within the original quota period.
• CThe broker will file a PSC on October 19, 2022 after reserving the quota with Headquarters Quota because a PSC filed on October 19, 2022 is outside the original quota period.✓ CBP's answer
• DThe broker will file a PSC on October 27, 2022 after reserving the quota with Headquarters Quota on October 19, 2022, because the broker must wait at least five (5) days after reserving the quota to file the PSC.
• EThe broker will contact the Center on October 19, 2022 and request that the entry summary be rejected, because non-revenue changes to quota entries are made when entry summary data is refiled in response to a reject notice.