PSC (Post Summary Correction)

Definition

A Post Summary Correction (PSC) is a filing that amends a previously-filed entry-summary before liquidation. PSCs are used to correct classification errors, value adjustments, origin changes, or quantity discrepancies. A PSC can be filed any time before liquidation (within 314 days of entry-summary acceptance) and is the preferred way to fix an entry once the importer realizes the original filing was wrong. PSCs are filed in ACE and do not require a separate paper submission. Importantly, a PSC that results in higher duties pays interest from the date of original entry; a PSC that results in lower duties refunds the over-payment. PSCs avoid the more onerous Protest process under §1514.