Generating a Post-Summary Correction memo
Turn an audit finding into a PSC memo PDF your broker can file with CBP. Cites every rule and shows the delta line by line.
Generating a Post-Summary Correction memo
A Post-Summary Correction (PSC) is the CBP mechanism for amending an entry summary within 300 days of entry (19 CFR 174.24). LandedFees generates a PSC memo PDF that carries the entry number, every line the correction touches, the filed value, the expected value, the delta, and a citation to the rule or ruling that supports the correction. Your broker files it as-is or drops it into their ACE workflow.
PSC memos are produced from the audit findings view or from the PSC memo dashboard. Both surfaces produce the same PDF.
How to generate a PSC memo
- Open an audited entry and select findings that route to PSC. Filter the findings list by lane to see only PSC candidates.
- Click Generate PSC memo. If more than one finding is selected, they roll into one memo for the same entry.
- Confirm the entry summary details (entry number, entry date, importer of record, port). The engine prefills from the parsed 7501; edit if needed.
- Review the auto-drafted narrative. Every finding is expanded into a paragraph with the citation and the dollar impact.
- Click Export PDF. The memo downloads with the LandedFees header, the citation-quality footer, and the CBP-ready field layout.
- Send the PDF to your broker, or share the /dashboard/psc-memo URL directly with a broker who is a member of your workspace.
Your broker attaches the memo to the PSC they file in ACE. The memo is not itself a CBP filing; it is documentation for the broker.
What the memo contains
Cover page: entry number, entry date, importer, filing broker, port, PSC date. Body: for each finding, the citation (HTSUS, CFR, or CROSS ruling), the filed value, the expected value, the delta, and a narrative paragraph. Footer: LandedFees engine version, timestamp, and the deterministic audit hash so any auditor can reproduce the run.
Memos are immutable once generated. If the underlying finding changes, generate a new memo.
Frequently asked questions
Do I have to file the PSC through my broker
If you are the importer of record and hold your own filer code, no. Most importers file through their broker because the broker holds the filer relationship with CBP. The memo works either way.
What if the entry has already liquidated
PSC is not available on a liquidated entry. Use the 19 CFR 174 protest lane instead. The engine routes automatically based on entry status.
Can I bundle multiple entries into one PSC
No. PSC is per-entry-summary. Bundle findings within a single entry into one memo; use separate memos across entries.
Where does the citation data come from
Same sources as the audit engine: eCFR, US ITC HTSUS revisions, CBP CROSS, CBP CSMS. Every citation resolves to a public URL you can verify.
Related
Audit
Reading audit findings and picking an amendment lane
Every audit finding routes to one of four US amendment lanes: PSC (300 days), 1520(d) reconciliation (1 year), 19 CFR 174 protest (180 days post-liquidation), or duty drawback (5 years). Here is how to choose.
Audit
Upload a CBP Form 7501
Drop a filed US CBP Form 7501 into the audit engine. The deterministic parser extracts every line and the engine re-computes the duty and fee stack.
Broker workspace
Running 1520(d) reconciliation
Reconcile missed FTA preference claims (USMCA, KORUS, CPTPP) across a batch of entries. Window is one year from entry summary.
Still stuck
Paid tiers can open a ticket from the in-app support inbox. Free users can email operator support at info@growyourbrand.io.
Open a ticket