CSMS Message: 12-000482

The purpose of this message is to provide guidance on removing an RLF entry from an ABI statement. RLF regulations require that the broker or importer direct the payment of RLF transactions using the Automated Clearinghouse (ACH) or other electronic payment authorized by CBP [see 19 CFR 143.44(b)]. However, there are circumstances under which the RLF entry must be removed from the ABI statement, including cases of a duplicate entry or when the importer refuses to pay the broker for the duties, taxes, and fees. In these cases, the following steps will be used:

• Please note: ABI filers have the ability to remove an entry summary from an ACH statement until the entry summary is scheduled for payment on a preliminary statement.
• If the entry summary has already been scheduled on a preliminary statement, the filer will advance the statement date to provide time for CBP to process the removal.
• The filer will submit the statement removal request in writing to the Entry Division. The request will include the entry number, statement number, and the reason for removal. It is critical that CBP process the request as soon as possible, to enable the importer or filer to make alternative payment arrangements.
• In cases where the entry was removed from statement because the importer is refusing to pay the broker:
o CBP will remove the entry summary from the statement
o The filer will submit the entry summary package to CBP with a cover letter citing Treasury Decision 89-49. If the filer is not permitted at the specific port of entry, or if the entry summary is for a Center of Excellence and Expertise participant, the filer will mail, fax, or email (as directed by the port or Center) the paper entry summary package to the port or Center.
o CBP will then accept the entry summary and notify the filer that the entry summary has been removed from the statement.
o CBP will initiate a “No Pay” liquidated damage case against the entry summary; however, if the importer pays CBP prior to the case initiation, CBP will issue a “Money Late File” liquidated damage case.
o If the importer subsequently chooses to pay the duties on this entry summary, the port may accept payment on the entry via single pay.
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Please note that this policy will also be incorporated in the next revision of the EIP/RLF Handbook.

If you have any questions regarding this message, please contact Jacqueline Castleberry, International Trade Specialist, Entry, Summary, and Drawback Branch, at (202) 863-6217 or jacqueline.castleberry@dhs.gov.