On December 17, 2012 U.S. Customs and Border Protection (CBP) issued CSMS# 12-000571 announcing a blanket authorization for Year-End Immediate Delivery (ID) procedures, allowing importers to take advantage of interim Harmonized Tariff Schedule changes which are effective on or after January 1, 2013.

According to the message, merchandise released on or after December 17, 2012 and until December 31, 2012 may be entered using the duty rates and special programs for 2013, under certain conditions. In the event that President Obama declares a Federal holiday on December 24, 2012 the blanket authorization will cover the period December 14, 2012 through December 31, 2012.

The CSMS message also stipulates that the "blanket authorization does not apply to merchandise moved under an immediate transportation entry (type 61)." Goods restricted by tariff rate quota, allowed to enter the United States under a lower duty rate for a certain time period, may still be released under Immediate Delivery guidelines if certain requirements are met.

For more information on Year-End ID Procedures, please contact your local Expeditors service representative.

The full text of the CSMS message can be accessed online by searching for the message number here.