On December 16, 2022, in Cargo Systems Messaging Service (CSMS) #54385690, U.S. Customs and Border Protection (CBP) announced the year-end Immediate Delivery (ID) procedures. Year-end ID procedures allow importers to “take advantage of the interim Harmonized Tariff Schedule changes, which take effect on or after January 1, 2023.” These procedures do not apply to absolute quota merchandise or merchandise moved under an immediate transportation entry. Only shipments “released December 16, 2022, through December 31, 2022” qualify under this authorization.
CSMS #54385690 can be found here:
https://content.govdelivery.com/bulletins/gd/USDHSCBP-33ddc1a?wgt_ref=USDHSCBP_WIDGET_2