Guides for compliance teams, customs brokers and finance leads on US and Canadian entries: post-entry audits, corrections, refunds and the deadlines that apply. Every page cites the regulation or agency guidance it relies on.
A refund PSC must reach ACE within 300 days of entry and 15 days before liquidation; the refund comes within 30 days of liquidation, with interest.
Answer · United States
CARM billing period, the 10-weekday due date and 2026 dates, late-payment interest and penalties since January 31, 2026, and tying the statement to CADs.
Guide · Canada · Rules as of Nov 11, 2026
178 Section 301 exclusions under 9903.88.69 and 9903.88.70 run to January 9, 2027. How to find China lines that qualified and paid anyway, and the way back.
Guide · United States · Rules as of Nov 11, 2026
How the Duties Relief Program and drawback recover Canadian duty, SIMA and surtax on exported goods: the four-year window, the CUSMA cap and a worked claim.
Guide · Canada
The instrument's effective date decides which entries a US tariff change reaches; the HTS revision and CSMS can lag. How to find the entries a change touched.
Explainer · United States
Which Canadian surtax orders apply to a CAD line, which one wins when several could, the codes and fields they use, and worked lines that go wrong both ways.
Explainer · Canada · Rules as of Nov 11, 2026
The importer of record owes the duty and interest even when the broker erred; the broker faces up to $30,000 under 19 U.S.C. 1641. What the audit should show.
Answer · United States
Read the general, special and column 2 rates for the 8-digit subheading, then add every Chapter 99 heading that applies to the origin on the entry date.
Guide · United States
The three-part set test, essential character, a worked kit where the heading choice moves the Section 301 layer, and how to spot set errors in an entry export.
Guide · United States
The special authority codes for Canada's surtax remission orders, what each code requires, the claim windows, and how to audit them on past CAD lines.
Reference · Canada · Rules as of Nov 11, 2026
When a year-end transfer pricing true-up changes customs value, how it reaches the entries (reconciliation or entry by entry), and its cost on a stacked line.
Explainer · United States
On a DDP shipment the importer of record is whoever block 30 of the 7501 names. That party owes underpayments and receives refunds, whatever the Incoterm says.
Answer · United States
Tie every duty and fee line on a broker invoice to blocks 41 to 44 of the 7501 and the CBP statement that paid it, then check the service charges and refunds.
Guide · United States
How to test one CAD line against Canada's 25% steel derivative surtax: the 61 tariff items, the one-steel-surtax rule, the exceptions and the in-transit date.
Guide · Canada
Who qualifies for remission of Canada's 25% steel derivative surtax, the 26-0145 codes on the CAD, and the two-year claim window set by the Order.
Guide · Canada
Duty, surtax, safeguard and SIMA duty are each a share of the value for duty; GST is 5% of the value plus all of them. Two CAD lines worked in order.
Explainer · Canada
Which ACE fields give liquidation status and dates, how extensions and suspensions move the clocks, and a table bucketing entries by PSC and protest window.
Answer · United States
CUSMA caps Canadian drawback at the lesser of the duty paid in Canada and in the US or Mexico. What counts on each side, what is exempt, and a worked line.
Answer · Canada
IEEPA duty is refundable in principle on every entry that paid it. Liquidation status sets the route: CAPE, a protest or the court. How to find them.
Answer · United States · Rules as of Nov 3, 2026
A 9903 number on a Form 7501 adds a duty, records an exemption or sets a total rate. What each 2026 range means and the four checks every line needs.
Guide · United States · Rules as of Nov 11, 2026
A 50% Section 338 duty applies to listed Canadian goods entered from August 22, 2026, USMCA claim or not. Which lines, which headings, and a worked 7501 line.
Answer · United States · Rules as of Nov 11, 2026
Five 2026 entry-date windows with one Chinese and one Canadian line priced in each: IEEPA, Section 122, Section 232, Section 301, Section 338.
Explainer · United States · Rules as of Nov 11, 2026
Canada customs bond requirements in CARM: Release Prior to Payment needs 50% of the highest monthly balance as a bond or 100% as cash, with a floor and cap.
Guide · Canada
PMS pays a month's entries by ACH on the 15th working day of the next month. How to tie each statement line to the entry, Form 7501 and broker invoice.
Guide · United States
Most wrong duty stacks apply a Chapter 99 rate to the wrong value or on the wrong date. Three worked lines show the right stack, the wrong one and the gap.
Explainer · United States · Rules as of Nov 3, 2026
What 19 CFR 162.74 requires, how to scope a disclosure from a broker entry export, the tender math with interest, and how to sequence it against refund claims.
Guide · United States
How a year-end transfer pricing adjustment changes Canadian value for duty: when to correct, when a refund is allowed, and how surtax and GST follow.
Guide · Canada
How to fix a past Canadian entry now that the CAD replaced the B2: section 32.2 corrections in 90 days, section 74 and surtax refunds in four years.
Guide · Canada
Canada's surtaxes test origin under the marking rules: a tariff shift for US goods, substantial manufacture for China. Five products worked through the test.
Explainer · Canada
Most Canadian surtax orders exempt goods in transit on the day they start, if you hold the bill of lading or cargo documents. The dates by order, and refunds.
Answer · Canada
From September 8, 2026 Canada charges 15%, 25% or 50% surtax on listed US goods. A CUSMA claim lowers only the customs duty. Schedules, codes and worked lines.
Answer · Canada · Rules as of Nov 11, 2026
What a CBSA trade compliance verification checks, the dated priority list, the records you need, and how to audit the same lines before the letter arrives.
Guide · Canada
Why the duty accrual never matches broker invoices: it uses the invoice and a standard rate, while the entry uses entered value and the rates on the entry date.
Guide · United States
How Canada's steel tariff-rate quotas work: the 50% surtax over quota or without a permit, the quarters, permit validity, and how to check past CADs.
Explainer · Canada
Customs value under 19 U.S.C. 1401a is the price paid plus packing, selling commissions, assists, royalties and resale proceeds. What to add and what it costs.
Explainer · United States
Which route recovers overpaid US import duty for each audit finding: post-summary correction, protest, 1520(d), CAPE, reconciliation or drawback.
Guide · United States
What to check on every CAD/B3 line after accounting: classification, tariff treatment, value, surtaxes, SIMA, TRQ and GST, and the 90-day correction clock.
Guide · Canada
You can claim USMCA after entry under 19 U.S.C. 1520(d) within one year of importation. How to find missed lines in your entry export and what to file.
Guide · United States
What CBP asks on a CF-28, the 30-day and 20-day response windows, how to check the same fields yourself first, and when prior disclosure applies.
Guide · United States
Why CBP extends or suspends liquidation, what that does to the PSC window, protest clock, interest and refunds, and a worked entry with the dates and dollars.
Answer · United States
A new US tariff applies by the time of entry, not the ship date, unless the instrument has an in-transit clause. How to read one and find affected entries.
Answer · United States
A CBP bill after liquidation is due in 30 days; a protest has 180 days from liquidation. How to trace the bill to the 7501 line and run both clocks.
Answer · United States
An EAPA case runs on CBP's 300-day clock; a scope ruling is Commerce's call. Which entries each reaches and how to size exposure from your export.
Guide · United States
Why the invoice, the broker's entry export and the ERP never show the same duty or value, which gaps are expected and which are findings.
Guide · United States
What a CBP focused assessment tests, your rights under 19 U.S.C. 1509, and how to run the same tests on your own entry export before the letter arrives.
Guide · United States
The clocks on every US customs entry: 300-day PSC window, liquidation at about 314 days, 180 days to protest, 1 year for 1520(d), with a worked timeline.
Answer · United States
19 CFR Part 158 allowances for short shipments, missing packages and damaged goods: the audit checks that find them, the evidence, the deadlines, a worked line.
Answer · United States
CBP Form 7501 is the entry summary, the importer's declaration of goods, origin, value and duty. Every box, the error found in it and the document to check.
Reference · United States
What CBP requires for country of melt and pour and smelt and cast, what OTH or a placeholder country does to the Section 232 duty, and how to audit past lines.
Guide · United States
EU goods use CETA, Japan CPTPP, the UK its own agreement or CPTPP since September 1, 2026, and India the MFN rate. Proof, rules and a worked line.
Answer · Canada
What a post-entry audit checks on each Form 7501 line: classification, the Chapter 99 stack, value, quantity, origin, trade agreements, AD/CVD and fees.
Guide · United States
How 9801 and 9802 claims show up in an entry export, the declarations CBP asks for, why Chapter 99 duty falls on the non-US value, and how to fix past entries.
Guide · United States
From an HTS number and an entry date to the Section 232 metals heading: which list, which tier (50, 25 or 15 percent all-in), which value, with worked lines.
Guide · United States
From July 24, 2026 the forced-labor duty adds 10% or 12.5%, or tops the rate up to a floor. Four lines worked: add-on, floor, China, Section 232.
Explainer · United States · Rules as of Nov 11, 2026
Recovering duty on Canadian entries that missed a CUSMA, CETA, CPTPP or other agreement rate: the four-year window, the proof each needs and what stays owed.
Guide · Canada
Import GST is 5% of value for duty plus duty and surtax, so every CAD correction moves it. Who pays, who claims the input tax credit, and why refunds skip it.
Answer · Canada
The finance view of US duty refunds by route (PSC, protest, 1520(d), drawback): when the amount is fixed, interest, who is paid, Treasury offset, GL questions.
Guide · United States
The nine data elements a USMCA certification needs, how each ties to the Form 7501 line, what an origin verification asks for and what a denial costs.
Guide · United States
U.S. note 52 exempts listed codes, Section 232 goods and USMCA-free lines from the forced-labor duty. How to find past lines that paid anyway and correct them.
Guide · United States · Rules as of Nov 11, 2026
Overpaid lines found in a prior disclosure review can offset the loss under 19 CFR 163.11(d)(3), but a refund needs a PSC, protest or 1520 claim in time.
Answer · United States
TIB goods must leave within one year, extendable to three. The bond and any liquidated damages are double the duties, Chapter 99 included. The check per entry.
Guide · United States
How a tariff-rate quota sets the rate on each entry line, why the time of presentation decides it, a worked beef line, and what can be fixed after entry.
Explainer · United States
The statutory ceilings, the 19 CFR 171 Appendix B ranges, what a prior disclosure changes, and the interest, all worked on the same four entries.
Explainer · United States
How US duty drawback works on lines already imported: unused, rejected and manufacturing drawback, the lesser-of rule, the 5-year clock, Chapter 99 duties.
Guide · United States
The special program indicator for each US free trade agreement, which allow a claim after entry, the fee effect, and what a preference leaves in a stacked rate.
Guide · United States
What a Section 1592 pre-penalty notice must contain, how to rebuild CBP's loss figure from your entry export, the response clock, and the two-sided check.
Guide · United States
When an earlier sale can set customs value: the Nissho Iwai test, the T.D. 96-87 proof set, a worked stacked line, and what to do about past entries.
Explainer · United States
CBP sizes a continuous bond at 10% of the last 12 months' duties, taxes and fees. Run the formula forward on your entry export before CBP's monthly review does.
Guide · United States
Which Incoterms put freight, insurance and duty inside the price, what 19 U.S.C. 1401a lets you leave out, the proof needed, and a worked CIF and DDP line.
Guide · United States
How to pay more duty on an unliquidated US entry by post-summary correction: the 300-day and 15-day windows, ACH payment, interest, and when to disclose too.
Answer · United States
The entry type in block 2 of Form 7501 sets when duty is owed, which date's rate applies, when it liquidates and how to correct it. Plus open in-bonds.
Guide · United States
When a CBP ruling binds you and when it does not, how to test entries already filed against CROSS, and how to turn an audit finding into an eRulings request.
Explainer · United States
What each field on a Canadian Commercial Accounting Declaration means, which fields set the duty, surtax and GST, and how the CAD lines up with the old B3.
Reference · Canada
How to dispute a CBSA re-determination: the 90-day section 60 request, paying or securing first, filing in CARM, late-filing extensions and the CITT appeal.
Guide · Canada
Designing goods into a lower-duty heading is lawful; disguising them is not. The cases by name, the evidence that holds up, and the audit test for past entries.
Explainer · United States
A zone defers duty but rarely avoids a Chapter 99 duty: most actions force privileged foreign status. How type 06 entries are rated, with a worked line.
Guide · United States
Before April 6, 2026 Section 232 hit the metal content of derivatives; from then, the full customs value. How to find entries filed on the wrong base, worked.
Explainer · United States · Rules as of Nov 11, 2026
A wrong HTS code costs the gap between two duty stacks, interest, and a 19 U.S.C. 1592 penalty of up to 2x lost duty for negligence. One line worked both ways.
Guide · United States
The 10% Section 122 surcharge hit goods entered February 24 to July 23, 2026 under 9903.03.01. How to find those lines and which clock each one is on.
Answer · United States · Rules as of Nov 11, 2026
How to turn an audit finding into a US customs protest: the 7501 lines it cites, grouping entries, further review, and what happens to lines left out.
Guide · United States
What a UFLPA detention notice starts, how an applicability review differs from an exception, the 30- and 180-day clocks, and how to find related entries.
Guide · United States
Substantial transformation, Part 102 marking rules and USMCA rules can give one line two origins. What each decides and what an origin error costs.
Explainer · United States
What 19 CFR 163 requires you to keep, the five-year clock per entry, the penalties for not producing, and the (a)(1)(A) list as a checklist.
Guide · United States
What US marking law requires, the 10% marking duty, the CBP Form 4647 notice and its 30-day clock, the J-list exceptions and how to audit past entries.
Guide · United States
MPF is 0.3464% of entered value within yearly limits; HMF is 0.125% on vessel cargo. Worked entries, FTA exemptions and the fee errors audits find.
Guide · United States
A foreign company can be the importer on Canadian entries: business number, CARM account, records agreement, security, and who claims the import GST.
Guide · Canada
The CARM reason code for each CAD error an audit finds, with its Customs Act authority, the R2/R3/R4/R5 families and the order rules for mixed lines.
Reference · Canada
When one CARM mass adjustment beats many single ones, the BSF987 and BSF957 forms, the same-result rule, and how to fix B3s from before October 21, 2024.
Guide · Canada
Where the reasonable care duty comes from, CBP's checklist questions mapped to Form 7501 fields, and what a self-audit record that evidences care looks like.
Guide · United States
A buyer's guide for import compliance teams: audit vs classification vs filing tools, what to test with your own entries, and what to ask.
Guide · US and Canada
How to check if your product is covered by SIMA, how anti-dumping or countervailing duty appears on a CAD, when it becomes final, and how to fix past lines.
Guide · Canada
Which Canadian import records to keep for six years under section 40 of the Customs Act, where and in what form, and what failing to produce them costs.
Guide · Canada
When a CBSA voluntary disclosure applies after you find an error: the D11-6-4 conditions, what relief covers, and how it sits beside a section 32.2 correction.
Guide · Canada
How the CBSA sizes AMPS penalties on trade data errors, and how to challenge or waive one: correction, Minister's decision, reinvestment and waiver routes.
Answer · Canada
How AD/CVD works for an importer: Commerce sets the rate, CBP collects a deposit on a type 03 entry, and the final bill or refund comes years later.
Guide · United States
Who a CBSA advance ruling or national customs ruling binds, how long it lasts, when it makes you correct past CAD lines, and how to use published rulings.
Guide · Canada
How Canadian value for duty is built under sections 45 to 55 of the Customs Act: VFD codes, additions, deductions, related parties and which sale counts.
Explainer · Canada
Reconciliation lets an importer flag value, classification, 9802 or FTA issues on an entry and settle them later on a type 09 entry. The clocks and the checks.
Guide · United States
Audit HTS codes from the entry export, not the catalog: the GRI in order, the 7501 fields to compare, when a ruling binds and the fix for each finding.
Guide · United States
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