Q:	Are there any changes to the type of information a filer can update? For example, can the country of origin be corrected on a PEA?
A:	There are no changes to the type of information that can be updated. Yes, the country of origin can be corrected on a PEA.

Q:

The memo issued on October 23, 2007, entitled “Post Entry Amendment Test Modification,” states that "Quarterly reporting will only be submitted for non-revenue PEAs or PEAs with a bill or refund resulting in under $20 and a value below $10,000." Does the $10,000 refer to the total entered value of the entry, or the value of the line item in question?

A:

Actually, the $10,000 refers to the difference between the entered value of the line item and the corrected value of the line item. However, this should be more accurately stated as “Quarterly reporting will only be submitted for non-revenue related errors that do not meet Census Bureau reporting levels and non-AD/CVD revenue related errors of < $20.” A modified PEA coversheet will be posted to the CBP website to reflect this clarification.

Q:	Can a single PEA list several entry summaries (provided they are filed at the same port?)
A:	No, a separate PEA coversheet is required for each entry summary.

Q:	Does a single PEA have to include a revised CBP Form 7501 or will a letter detailing and documenting the amount and reason for any over or underpayment be sufficient (as well as the entry number and date, name and importer number)?
A:	A single PEA will consist of a PEA coversheet, revised CBP Form 7501, and any additional documentation needed to support the amendment, if appropriate. Pen and ink corrections annotated on the CBP Form 7501 are acceptable.

Q:	Will filers continue using the "Post Summary Adjustment Correction to an Entry Summary PEA/SIL Only" coversheet for the single PEA scenario?
A:	The coversheet was updated and is available on the General Information on Post Entry Amendments (PEA) page. ( Sample Post Summary Adjustment Form (pdf - 479 KB.) )

Q:	Previously, filers have used this coversheet to file all revenue and non-revenue corrections; with the new procedures, may they continue to use it for all non-revenue corrections (as well as revenue corrections)?
A:	No, if a non-revenue correction is eligible for the quarterly tracking report, the quarterly report must be used.

Q:	For quarterly PEAs, will brokers be allowed to file a consolidated report that lists corrections for multiple importers?
A:	Currently, this filing option is not available; however, CBP is exploring this possibility for the future.

Q:

Is a tender required with a single PEA for simple issues under $20?

A:

A tender is not required for those corrections under $20 unless the tender is for antidumping or countervailing duties. The administrative exemption under which CBP disregards ordinary underpayments of up to $20 does not apply to antidumping and countervailing duties. If an importer insists on tendering additional duties amounting to values under $20, submission must be accomplished by using a single PEA so that CBP may properly receipt the payment.

Q:	What is the required CBP format for quarterly reporting of post entry amendments?
A:	The quarterly tracking report will be submitted on a spreadsheet and will contain the same elements that are on the post summary adjustment coversheet, with an additional element indicating the quarter in which the error was discovered.

Q:

Can a PEA be converted to a protest as stated in the Federal Register notice, “Modification and Extension of the Post-Entry Amendment Processing Test,” dated August 21, 2007?

A:

No, CBP will not treat a PEA filed prior to liquidation as a protest. The Office of International Trade (OT) issued a Federal Register general notice on April 11, 2008, announcing a correction to the Federal Register general notice issued on August 21, 2007, regarding modifications to the post entry amendment (PEA) processing test. If a PEA is filed timely and the entry summary liquidates, CBP may reliquidate the entry summary voluntarily under 19 U.S.C. 1501 or the importer may file a protest under 19 U.S.C. 1514.

Q:	How should filers submit the PEA quarterly reports to CBP?
A:	The quarterly report should be formatted in an Excel spreadsheet and presented to CBP on a disk at the port where the subject entries were filed.

Q:	Is a filer required to file a quarterly PEA or can they file everything on an individual basis?
A:	If the correction meets the criteria for the quarterly PEA, a quarterly PEA must be filed.

Q:	Can we submit a quarterly PEA for the entire company, or do we have to submit one for each port?
A:	A quarterly PEA must be submitted at the port where the subject entries were filed.

Q:	How will a filer determine the liquidation date if the date has not been transmitted via ABI or the filer does not have access to the ABI records of a particular entry?
A:	Every effort should be made to provide the liquidation date on the PEA coversheet. In those instances when it is not available, the filer should annotate “n/a” in the liquidation date field.

Q:	Is the quarterly report required even if there is nothing to report?
A:	A negative quarterly report is not required.

Q:	Where do brokers and importers submit the quarterly reports?
A:	The quarterly report should be submitted to the port where the entries were filed.

Q:	The memorandum states that a filer must submit a PEA twenty working days before the scheduled liquidation date. If an entry was released last month but the future liquidation date is ten months from now, does the filer have to wait until the week before the twenty working days (prior to liquidation)?
A:	No, there is no reason to wait and file the PEA. A PEA can be submitted anytime post summary filing and up to twenty working days prior to the scheduled liquidation date.

Q:	Does a filer need to submit a corrected CBP Form 7501 with a quarterly tracking report?
A:	No, only a single PEA requires a corrected CBP Form 7501.

Q:	Can a 520(d) claim be submitted as a PEA?
A:	No, a 520(d) claim should be filed as set forth in 19 CFR 181.

Q:	Are the “quarters” in the PEA quarterly reports defined by the calendar year or CBP fiscal year.
A:	The reporting quarters are defined as follows: January 1-March 31; April 1-June 30; July 1 to September 30; and October 1-December 31. The report must be filed within 15 calendar days from the last day of the quarter.

Q:	If a filer is awaiting supporting documentation and cannot submit a quarterly report timely, may they report these entries in the following quarter?
A:	Yes, when this occurs, annotate the actual quarter of the error on the quarterly report.

Q:	Can a filer submit a PEA to request an entry summary cancellation and refund?
A:	No, a PEA cannot be submitted to request entry summary cancellations. Any such requests will be returned to the filer.

Q:

If a customer has an issue of any sort, duty refund, additional duty payment, or revenue neutral, where they are only reporting the quantity differences AND they are unable to submit timely, or the entry has liquidated, is the only way to correct the quantity, reclaim the duty, or pay additional duties owed by filing a protest? They cannot include liquidated information in a quarterly PEA, correct?

A:

The importer of record or designated agent has the following options: File a protest to recover possible duty, taxes, or fees due. Submit a prior disclosure to report occurrences of false statements, mistake of fact, etc. CBP desires that the trade does not knowingly submit liquidated entries on PEA quarterly submissions because this is not the proper vehicle to use to disclose discrepancies on liquidated entries.