CSMS Message: 05-000921

U.S. CUSTOMS AND BORDER PROTECTION (CBP) HAS ANNOUNCED THREE CHANGES
IN THE NATIONAL CUSTOMS AUTOMATION PROGRAM (NCAP) TEST CONCERNING
PERIODIC MONTHLY PAYMENT OF ESTIMATED DUTIES AND FEES. THESE CHANGES
WERE ANNOUNCED IN THE FEDERAL REGISTER NOTICE (FRN) DATED ON AUGUST 8,
2005. THE FIRST CHANGE, AN EXTENSION IN THE TIME PERIOD ALLOWED
FOR THE PAYMENT OF ESTIMATED DUTIES AND FEES, WAS MADE IN COMPLIANCE
WITH THE PROVISIONS OF SECTION 2004 OF THE MISCELLANEOUS TRADE AND
TECHNICAL CORRECTIONS ACT OF 2004, PUBLIC LAW 108-429. ADDITIONAL
CHANGES DOCUMENTED BY THE FRN INCLUDE ASSESSMENT OF LIQUIDATED
DAMAGES AND AN ADVISEMENT REGARDING THE PLACEMENT OF ENTRIES
CONTAINING CENSUS WARNINGS ON THE PERIODIC DAILY STATEMENT. COMBINED,
ALL OF THESE CHANGES WILL INCREASE THE EFFICIENCIES OF THE
AUTOMATED COMMERICAL ENVIRONMENT (ACE) AND ENCOURAGE PARTICIPATION
IN THE PERIODIC MONTHLY STATEMENT PROGRAM.

EXTENDING THE TIME OF DEPOSIT FOR ESTIMATED DUTIES AND FEES.

THE FIRST CHANGE, PURSUANT TO THE STATUTORY AUTHORITY REFERENCED
ABOVE, EXTENDS THE TIME OF PAYMENT OF THOSE ESTIMATED DUTIES AND
FEES FROM THE 15TH CALENDAR DAY TO THE 15TH WORKING DAY OF THE MONTH
FOLLOWING THE MONTH IN WHICH THE GOODS ARE EITHER ENTERED OR RELEASED.
THIS EXTENSION MAY PROVIDE ADDITIONAL CASH FLOW ADVANTAGES TO YOUR
ORGANIZATION.

ASSESSING LIQUIDATED DAMAGES WHEN AN ENTRY IS REMOVED FROM STATEMENTS.

THE SECOND CHANGE ANNOUNCED IN THE FRN CONCERNS WHETHER CBP WILL
ESTABLISH A CLAIM FOR LIQUIDATED DAMAGES WHEN A PARTICIPANT REMOVES
AN ENTRY FROM A PERIODIC DAILY STATEMENT OR A PRELIMINARY MONTHLY
STATEMENT AFTER EXPIRATION OF A 10-WORKING DAY PERIOD AFTER RELEASE.
AS INDICATED IN THE NOTICE, ENTRIES REMOVED FROM THE PERIODIC DAILY
STATEMENT MAY BE SUBJECT TO A CLAIM FOR LIQUIDATED DAMAGES. CBP WILL
EXERCISE ITS DISCRETION WHETHER TO ESTABLISH A CLAIM FOR LIQUIDATED
DAMAGES AND WILL CONSIDER THE TIMELINESS OF THE SUBMISSION OF THE ENTRY
INFORMATION TO CBP IN MAKING ITS DECISION. THIS CHANGE DOES NOT APPLY
TO THE REMOVAL OF AN ENTRY FROM A MONTHLY STATEMENT AFTER EXPIRATION OF
A 10-WORKING DAY PERIOD AFTER RELEASE, WHICH WILL STILL BE SUBJECT TO
AN AUTOMATIC CLAIM FOR LIQUIDATED DAMAGES FOR LATE PAYMENT OF ESTIMATED
DUTIES. EFFECTIVE AUGUST 8, 2005.

INCLUDING ENTRY SUMMARIES WITH CENSUS WARNINGS.

THE THIRD CHANGE, EFFECTIVE AUGUST 1, 2005, ALLOWS ENTRIES CONTAINING
CENSUS WARNINGS TO BE PLACED ON A PERIODIC DAILY STATEMENT AND
DESIGNATED FOR MONTHLY PAYMENT. CBP WILL ALLOW ALL ENTRIES CURRENTLY
ELIGIBLE FOR PLACEMENT ON A DAILY STATEMENT TO BE PLACED ON A PERIODIC
DAILY STATEMENT, WITH THE EXCEPTION OF RECONCILIATION ENTRIES (TYPE 09
ENTRY), NAFTA DUTY DEFERRAL ENTRIES (TYPE 08 ENTRY), AND ENTRIES
REQUIRING THE PAYMENT OF EXCISE TAXES. ENTRIES CONTAINING CENSUS
WARNINGS WERE ORIGINALLY DISALLOWED FOR INCLUSION ON THE PERIODIC
DAILY STATEMENT.

IF YOU HAVE ANY QUESTIONS REGARDING THESE CHANGES, PLEASE SEND AN
E-MAIL TO PMS.MAILBOX@DHS.GOV.