Notice2025-19572
Modification of the National Customs Automation Program Test Regarding Periodic Monthly Statements
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
October 16, 2025
Issuing agencies
Homeland Security DepartmentU.S. Customs and Border Protection
Abstract
This document announces a change to the U.S. Customs and Border Protection's (CBP) National Customs Automation Program (NCAP) test concerning Periodic Monthly Statements to reflect that test participants must transmit the payment of supplemental duty bills resulting from an underpayment of estimated duties, taxes, and fees electronically via Automated Clearinghouse (ACH). Except to the extent expressly announced or modified by this document, all aspects, rules, terms and conditions announced in previous notices regarding the test remain in effect. For ease of reference, CBP is reproducing the entire test, with changes, in this document.
Full Text
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<title>Federal Register, Volume 90 Issue 198 (Thursday, October 16, 2025)</title>
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[Federal Register Volume 90, Number 198 (Thursday, October 16, 2025)]
[Notices]
[Pages 48314-48317]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-19572]
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DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
Modification of the National Customs Automation Program Test
Regarding Periodic Monthly Statements
AGENCY: U.S. Customs and Border Protection, Department of Homeland
Security.
ACTION: General notice.
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SUMMARY: This document announces a change to the U.S. Customs and
Border Protection's (CBP) National Customs Automation Program (NCAP)
test concerning Periodic Monthly Statements to reflect that test
participants must transmit the payment of supplemental duty bills
resulting from an underpayment of estimated duties, taxes, and fees
electronically via Automated Clearinghouse (ACH). Except to the extent
expressly announced or modified by this document, all aspects, rules,
terms and conditions announced in previous notices regarding the test
remain in effect. For ease of reference, CBP is reproducing the entire
test, with changes, in this document.
DATES: The modification announced in this test will become operational
on December 15, 2025.
ADDRESSES: Comments concerning this test program may be submitted via
email to Ryan Archer at <a href="/cdn-cgi/l/email-protection#c786848284a8ababa2a4b3aea8a9b487a4a5b7e9a3afb4e9a0a8b1"><span class="__cf_email__" data-cfemail="5e1f1d1b1d3132323b3d2a3731302d1e3d3c2e703a362d70393128">[email protected]</span></a> with a subject line
identifier reading, ``Periodic Monthly Statements.''
FOR FURTHER INFORMATION CONTACT: For policy-related questions
pertaining to ACH payment capabilities, contact Ryan Archer, Cargo
Section Chief, Revenue Division at (317) 298-1200, ext. 1098 or at <a href="/cdn-cgi/l/email-protection#79383a31543a2c2a2d36342a391a1b09571d110a571e160f"><span class="__cf_email__" data-cfemail="bbfaf8f396f8eee8eff4f6e8fbd8d9cb95dfd3c895dcd4cd">[email protected]</span></a>mailto:. For policy-related questions pertaining to
billing, contact Jessica Vandemark, Financial Risk and Analysis Section
Chief, Revenue Division at (317) 614-4811 or at
<a href="/cdn-cgi/l/email-protection#b7d5dedbdbded9d0ded9c6c2dec5cef7d4d5c799d3dfc499d0d8c1"><span class="__cf_email__" data-cfemail="4123282d2d282f26282f3034283338012223316f2529326f262e37">[email protected]</span></a>. For technical questions related to
transmissions using the Automated Broker Interface (ABI), contact your
assigned client representative. Interested parties without an assigned
client representative should direct their questions to the Client
Services Division at <a href="/cdn-cgi/l/email-protection#1b7c7679357877727e756f697e6b746e6f697e7a78735b78796b357f7368357c746d"><span class="__cf_email__" data-cfemail="f2959f90dc919e9b979c868097829d8786809793919ab2919082dc969a81dc959d84">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: On February 4, 2004, U.S. Customs and Border
Protection (CBP) published a notice in the Federal Register that
announced a plan to conduct a test concerning Periodic Monthly
Statements (hereinafter, referred to as the ``PMS test''). The PMS test
allows an importer or an importer's designated broker to deposit
estimated duties, taxes, and fees on a monthly basis via Automated
Clearinghouse (ACH) payment processes. See 69 FR 5362 (February 4,
2004). CBP modified and clarified the PMS test in fourteen (14)
subsequent Federal Register notices published on: September 8, 2004 (69
FR 54302); February 1, 2005 (70 FR 5199); August 8, 2005 (70 FR 45736);
September 22, 2005 (70 FR 55623); January 20, 2006 (71 FR 3315); June
2, 2006 (71 FR 32114); October 17, 2008 (73 FR 61891); December 12,
2016 (81 FR 89482); January 9, 2017 (82 FR 2385); January 17, 2017 (82
FR 4901); June 8, 2017 (82 FR 26699); June 30, 2017 (82 FR 29910);
November 1, 2017 (82 FR 50656); and September 5, 2019 (84 FR 46749).
In addition to payment of estimated duties, taxes, and fees on a
monthly basis, PMS test participants may also owe supplemental duties
resulting from an underpayment of estimated duties, taxes, and fees.
Currently, such
[[Page 48315]]
supplemental duty bills can be paid by check. In order to promote
operational efficiency of CBP's payment processes, this document
modifies the PMS test to reflect that test participants must transmit
electronic payment of supplemental duty bills resulting from an
underpayment of estimated duties, taxes, and fees attributable to
entries which were originally paid on a monthly basis through the PMS
test. Accordingly, supplemental duty bills attributable to entries
originally paid on a monthly basis through PMS may no longer be paid by
check. Test participants must choose between ACH Debit and ACH Credit
payment processes to pay supplemental duty bills. For payment of
supplemental duty bills via ACH Debit, test participants must establish
a <a href="http://Pay.gov">Pay.gov</a> account and submit the electronic payment using <a href="http://Pay.gov">Pay.gov</a>. In
order to make payments via ACH Credit, test participants must contact
CBP at <a href="/cdn-cgi/l/email-protection#5c1d1f14711f090f0813110f1c3f3e2c7238342f723b332a"><span class="__cf_email__" data-cfemail="1554565d38564046415a5846557677653b717d663b727a63">[email protected]</span></a> to obtain specific instructions for the
payment. For both payment processes, test participants must provide the
supplemental duty bill number and the payment amount being remitted for
each bill. For additional details to pay supplemental duty bills by ACH
Debit or ACH Credit, see <a href="https://www.cbp.gov/trade/priority-issues/revenue/bill-payments">https://www.cbp.gov/trade/priority-issues/revenue/bill-payments</a>.
For ease of reference, this document republishes the PMS test in
its entirety, with updates in section IV to reflect the modification
made by this document in a new paragraph i., and a redesignation of
paragraphs i. and j. to paragraphs j. and k., respectively.
I. Background on National Customs Automation Program
The National Customs Automation Program (NCAP) was established by
Subtitle B of Title VI--Customs Modernization in the North American
Free Trade Agreement (NAFTA) Implementation Act (Customs Modernization
Act) (Pub. L. 103-182, 107 Stat. 2057, 2170, December 8, 1993) (19
U.S.C. 1411). Through NCAP, the thrust of customs modernization was on
trade compliance and the development of the Automated Commercial
Environment (ACE) as the electronic data interchange (EDI) system
authorized by CBP. ACE is an automated and electronic system for
commercial trade processing which is intended to streamline business
processes, facilitate growth in trade, ensure cargo security, and
foster participation in global commerce, while ensuring compliance with
U.S. laws and regulations and reducing costs for CBP and all of its
communities of interest. The ability to meet these objectives depends
on successfully modernizing CBP's business functions and the
information technology that supports those functions. CBP's
modernization efforts are accomplished through phased releases of ACE
component functionality, which update the system and add new
functionality.
II. Authorization for the Test
The Customs Modernization Act authorizes the Commissioner of CBP to
conduct limited test programs or procedures designed to evaluate
planned components of the NCAP. Section 101.9(b) of title 19 of the
Code of the Federal Regulations (19 CFR 101.9(b)) provides for the
testing of NCAP components. See T.D. 95-21 (60 FR 14211) (March 16,
1995).
III. Eligibility Criteria
To be eligible for participation in this test, importers and their
designated brokers must:
1. Have the ability to connect to the internet;
2. Have the ability to make periodic payment via Automated
Clearinghouse (ACH) Debit or ACH Credit;
3. Have the ability to file entry/entry summary via Automated
Broker Interface (ABI);
4. Provide a bond covering the periodic payment of estimated
duties, taxes, and fees; and
5. Maintain a good standing account with CBP.
IV. Description of the Test
Participants in the PMS test are required to schedule entries for
monthly payment. A Periodic Monthly Statement will list Periodic Daily
Statements that have been designated for monthly payment. CBP issues a
Preliminary Periodic Monthly Statement for entries to test participants
on a monthly basis. Test participants must then electronically deposit
payment of the estimated duties, taxes, and fees attributable to the
entries, with CBP, via ACH. Subsequently, CBP generates the Final
Periodic Monthly Statement which serves as evidence of the payment of
the Preliminary Periodic Monthly Statement through an ACH transaction.
CBP offers two ACH payment options, ACH Debit and ACH Credit. Persons
wishing to participate in the PMS test must enroll in either the ACH
Debit process or ACH Credit process by submitting the respective
information to CBP.\1\
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\1\ CBP Form 400 for the ACH Debit application and CBP Form 401
for the ACH Credit application may be found on <a href="http://CBP.gov">CBP.gov</a>. The forms
may either be emailed to CBP at <a href="/cdn-cgi/l/email-protection" class="__cf_email__" data-cfemail="9adbd9d2b7d9efe9eef5f7e9daf9f8eab4fef2e9b4fdf5ec">[email protected]</a> or mailed to
CBP at the address provided on <a href="http://CBP.gov">CBP.gov</a>.
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CBP allows all entries currently eligible for placement on a Daily
Statement to be placed on a Periodic Daily Statement, with the
exception of reconciliation entries, United States-Mexico-Canada
Agreement (USMCA) duty deferral entries, and entries requiring the
payment of excise taxes. Entries scheduled for monthly payment will be
processed as follows:
a. As entries are filed with CBP, the importer or the importer's
designated broker schedules them for monthly payment.
b. CBP posts all entries that are scheduled for monthly payment on
the Preliminary Periodic Daily Statement.
c. The importer or the importer's designated broker processes entry
summary presentation transactions for each Preliminary Periodic Daily
Statement within 10 working days of the date of entry.
d. After summary information has been filed, CBP posts the
scheduled entries on the Final Periodic Daily Statement.
e. Entries appearing on the Final Periodic Daily Statement and
scheduled for monthly payment appear on the Preliminary Periodic
Monthly Statement. CBP will generate the Preliminary Periodic Monthly
Statement by the 11th calendar day of the month following the month in
which the merchandise is either entered or released, whichever comes
first, unless the importer or the importer's designated broker selects
an earlier date.
f. ACH Debit participants are required to submit one debit
authorization for each Preliminary Periodic Daily Statement at any time
from the creation of the Preliminary Periodic Daily Statement until the
creation of the related Preliminary Periodic Monthly Statement. If an
ACH Debit participant fails to submit an ACH Debit authorization for a
Preliminary Periodic Daily Statement within 10 working days of the date
of entry, payment for the Preliminary Periodic Daily Statement is
considered late; however, the ACH Debit participant will still be
permitted to submit the ACH Debit authorization. CBP will transmit the
debit authorizations compiled in the Preliminary Periodic Monthly
Statement to the financial institution on the 15th working day of the
month following the month in which the merchandise is either entered or
released, whichever comes first, unless the importer or the importer's
designated broker selects an earlier date. ACH Debit participants must
ensure that the money amount
[[Page 48316]]
identified on the Preliminary Periodic Monthly Statement is, in fact,
available in their bank account by the 15th working day of that month.
g. For ACH Credit participants, CBP must receive the ACH Credit
payment no later than the 15th day of the month following the month in
which the merchandise scheduled for monthly processing is either
entered or released, whichever comes first, or if that day falls on a
weekend or holiday, the business day directly preceding such weekend or
holiday, unless the importer or the importer's designated broker
selects an earlier date.
h. For both ACH Debit and ACH Credit participants, once CBP
receives confirmation from the Department of the Treasury that the
funds are available and transferred to CBP (which marks the completion
of the funds transfer), then CBP will: (1) issue the Final Periodic
Monthly Statement and identify it as paid; (2) transmit the Final
Periodic Monthly Statement to the importer or the importer's designated
broker; and (3) treat the date of CBP's acceptance of the ACH Debit or
ACH Credit payment as the effective payment date of the Periodic
Monthly Statement for purposes of the calculation of interest and/or
liquidated damages, if applicable. CBP will generate the Final Periodic
Monthly Statement on the night that payment is processed.
i. CBP will issue a supplemental duty bill via a CBP Bill Form
reflecting the difference between the duties, taxes, and fees assessed
by CBP at liquidation of an entry and the total estimated duties,
taxes, and fees deposited by the importer or the importer's designated
broker. Test participants must transmit electronic payment of
supplemental duty bills resulting from the underpayment of estimated
duties, taxes, and fees via ACH Debit or ACH Credit. For payment of
supplemental duty bills via ACH Debit, test participants must establish
a <a href="http://Pay.gov">Pay.gov</a> account and submit the electronic payment using <a href="http://Pay.gov">Pay.gov</a>. For
payment of supplemental duty bills via ACH Credit, test participants
must contact CBP at <a href="/cdn-cgi/l/email-protection#f7b6b4bfdab4a2a4a3b8baa4b7949587d9939f84d9909881"><span class="__cf_email__" data-cfemail="a4e5e7ec89e7f1f7f0ebe9f7e4c7c6d48ac0ccd78ac3cbd2">[email protected]</span></a> to obtain specific
instructions for payment. For both ACH payment processes, test
participants must provide the supplemental duty bill number and the
payment amount being remitted for each bill. Additional information
related to these electronic bill payment options can be found at
<a href="https://www.cbp.gov/trade/priority-issues/revenue/bill-payments">https://www.cbp.gov/trade/priority-issues/revenue/bill-payments</a>.
j. An importer or an importer's designated broker choosing to file
a single entry involving split shipments consistent with the provisions
of 19 CFR 141.57(d)(1) or unassembled or disassembled entities
consistent with the provisions of 19 CFR 141.58(d)(1) may pay estimated
duties, taxes, and fees attributable to those entries through the
method set forth in the PMS test. The date of filing of that entry
identifies the month in which entry is filed and establishes the
obligation to pay estimated duties, taxes, and fees by the 15th working
day of the month following the month in which entry is filed.
k. An importer or an importer's designated broker choosing to file
incremental entries involving split shipments consistent with the
provisions of 19 CFR 141.57(d)(2) or unassembled or disassembled
entities consistent with the provisions 19 CFR 141.58(d)(2) as a
special permit for immediate delivery after the arrival of the first
portion (Incremental Release) also may pay estimated duties, taxes, and
fees attributable to that entry through the method set forth in the PMS
test. The date that the importer or the importer's designated broker
obtains release of the first portion of the entity (as provided in 19
CFR 141.57(e) or 19 CFR 141.58(e)) will identify the month that the
entry is filed and establishes the obligation to pay estimated duties,
taxes, and fees by the 15th working day of the month following the
month in which entry is filed.
Participants should note that if they voluntarily remove an entry
from a Periodic Daily Statement before expiration of the 10-working-day
period after release, that entry may be placed on another Periodic
Daily Statement falling within the same 10-working-day period. If,
however, participants remove an entry from a Periodic Daily Statement
after expiration of the 10-working-day period after release, the entry
may be the subject of a claim for liquidated damages for late payment.
V. Misconduct Under the Test
If a test participant fails to follow the terms and conditions of
this test, fails to exercise reasonable care in the execution of
participant obligations, fails to abide by applicable laws and
regulations, fails to deposit duties, taxes, and fees in a timely
manner, misuses the ACE Portal, engages in any unauthorized disclosure
or access to the ACE Portal, or engages in any activity which
interferes with the successful evaluation of the technology, the
participant may be subject to civil and criminal penalties,
administrative sanctions, liquidated damages, and/or suspension from
this test.
Suspensions for misconduct will be administered by the Director,
Revenue Division. A notice proposing suspension will be provided in
writing to the participant. Such notice will apprise the participant of
the facts or conduct warranting suspension and will inform the
participant of the date that the suspension will begin. Any decision
proposing suspension of a participant may be appealed to the Director,
Revenue Division, within 15 calendar days of the notification date.
Should the participant appeal the notice of proposed suspension, the
participant must address the facts or conduct charges contained in the
notice and state how compliance will be achieved. In cases of non-
payment, late payment, willful misconduct or where public health
interests or safety are concerned, the suspension may be effective
immediately.
VI. Confidentiality
Data submitted and entered into ACE may include confidential
commercial or financial information which may be protected under the
Trade Secrets Act (18 U.S.C. 1905), the Freedom of Information Act (5
U.S.C. 552), and the Privacy Act (5 U.S.C. 552a). However,
participation in this or any of the previous ACE tests is not
confidential and, therefore, upon receipt of a written Freedom of
Information Act request, the name(s) of an approved participant(s) will
be disclosed by CBP in accordance with 5 U.S.C. 552.
VII. Paperwork Reduction Act
The Paperwork Reduction Act (PRA) of 1995 (44 U.S.C. 3507(d))
requires that CBP consider the impact of paperwork and other
information collection burdens imposed on the public. An agency may not
conduct, and a person is not required to respond to, a collection of
information unless the collection of information displays a valid
control number assigned by the Office of Management and Budget (OMB).
In accordance with the requirements of the PRA, the ACH information
collection, under OMB control number 1651-0078, will be updated to
inform respondents how to voluntarily participate in the PMS test, and
submitted to OMB for approval.
ACH Debit
Estimated Number of Respondents: 6,710.
Estimated Number of Total Annual Responses: 6,710.
Estimated Time per Response: 5 minutes.
Estimated Total Annual Burden Hours: 559.
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ACH Credit
Estimated Number of Respondents: 144.
Estimated Number of Total Annual Responses: 144.
Estimated Time per Response: 5 minutes.
Estimated Total Annual Burden Hours: 12.
VIII. Suspension of Regulations
For purposes of this test, any provision in title 19 of the CFR
including, but not limited to, the provisions found in parts 24, 141,
142, and 143 thereof relating to entry summary filing and processing
that are inconsistent with the requirements set forth in this notice
are waived for the duration of the test. See 19 CFR 101.9(b). This
document does not waive any recordkeeping requirements found in 19 CFR
part 163 and the Appendix to part 163 (commonly known as the
``(a)(1)(A) list'').
Susan S. Thomas,
Acting Executive Assistant Commissioner, Office of Trade.
[FR Doc. 2025-19572 Filed 10-15-25; 8:45 am]
BILLING CODE 9111-14-P
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