Post-entry & reconciliation · Customs brokerage
Reclaim the duty you already overpaid.
Refundable duty sits in entries no one has time to review. The correction window closes, the protest deadline passes, and the money is gone for good.
The reality
Post-entry work is money left on the table.
Overpayments, misclassifications, and eligible drawback are real refunds — but each one has its own instrument and its own hard deadline. The instrument depends on whether the entry has liquidated yet.
Before liquidation, an unliquidated entry is corrected with a Post Summary Correction, due within 300 days of entry and no later than 15 days before the scheduled liquidation. After liquidation, the remedy is a 514 protest under 19 U.S.C. 1514, due within 180 days. Drawback is a separate claim tied to export or destruction. The work is unglamorous and deadline-bound, so it slips — and the recoverable duty is gone for good.
How the operator runs post-entry & reconciliation
Entry IMP-3380 · Review
scanning- Entered duty compared to correct rate
- Overpayment of $4,210 identified
- Not yet liquidated — PSC window open
01Find the recovery
Reviews entries for overpaid duty and misclassification, and flags export-tied drawback, sorting each by whether the entry has liquidated yet.
Entry IMP-3380 · Correction
filing- Grounds and corrected 7501 documented
- PSC selected — entry not yet liquidated
- Submitted to CBP via ACE
02File the right instrument
Files a Post Summary Correction while the entry is unliquidated, or a 514 protest within 180 days once it has liquidated, with documented grounds.
Entry IMP-3380 · Refund
tracking- Correction accepted by CBP
- Refund amount confirmed
- Payment — awaiting disbursement
03Track to refund
Monitors the CBP response, answers requests for information, and closes the refund through to disbursement.
The outcome
Half the post-entry admin off the team
Recoverable duty reclaimed and entries corrected cleanly.
- Overpayments caught while the PSC window is still open
- 514 protests filed within 180 days of liquidation, with documented grounds
- Drawback claims tracked separately against the export window
- Refunds tracked through to disbursement
Common questions
Post-entry & reconciliation
- What does the Post-entry & reconciliation operator do?
- Before liquidation, an unliquidated entry is corrected with a Post Summary Correction, due within 300 days of entry and no later than 15 days before the scheduled liquidation. After liquidation, the remedy is a 514 protest under 19 U.S.C. 1514, due within 180 days. Drawback is a separate claim tied to export or destruction. The work is unglamorous and deadline-bound, so it slips — and the recoverable duty is gone for good.
- What impact does the Post-entry & reconciliation operator have?
- Half the post-entry admin off the team. Recoverable duty reclaimed and entries corrected cleanly.
- How does the Post-entry & reconciliation operator work?
- Reviews entries for overpaid duty and misclassification, and flags export-tied drawback, sorting each by whether the entry has liquidated yet. Files a Post Summary Correction while the entry is unliquidated, or a 514 protest within 180 days once it has liquidated, with documented grounds. Monitors the CBP response, answers requests for information, and closes the refund through to disbursement.
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