On December 18, 2017, U.S. Customs and Border Protection (CBP) announced year-end Immediate Delivery (ID) procedures in Cargo Systems Messaging Service (CSMS) #17-000786.
Year-end ID procedures allow importers to take advantage of lower duty rates that become effective the following year on entries filed at the end of the current calendar year. The ID procedures are for merchandise “to be released on or after December 18, 2017 through December 31, 2017, in accordance with 19 CFR § 142.21(i)” and do not apply to absolute quota merchandise and immediate transportation entries.
The CSMS can be found here: