On September 20, 2019, U.S. Customs and Border Protection (CBP) issued Cargo Systems Messaging Service (CSMS) #39891377, reminding importers of the eligibility requirements to submit a Post Summary Correction (PSC) for the Craft Beverage Modernization Act (CBMA) deferred tax bills.
According to the CSMS, “deferred-tax bills are required to be paid-in-full prior to submission of a Post Summary Correction.” Once the deferred-tax bill is paid, the filer may submit a PSC requesting an increase or decrease in the amount owed.
CBP will reject the PSC if the deferred-tax bill is not paid in full at the time the PSC is filed.
The CSMS may be found here:
