The US Office of International Trade has recently issued a blanket authorization for Immediate Delivery (ID) procedures for merchandise to be released from December 15-31, only. This authorization is offered to filers who may elect to take advantage of the interim Harmonized Tariff Schedule changes that take effect on January 1, 2012.
The blanket authorization does not apply to absolute quota merchandise and merchandise moved under an immediate transportation entry (type 61). Tariff rate quota merchandise previously authorized for ID release may still be released under ID, but the entry summary shall be presented within the time specified in 19 CFR 142.23, or within the quota period, whichever expires first.
When using US Customs and Border Protection (CBP) Form 3461 and CBP Form 3461 (ALT) as the entry document and the importers wish to elect ID, a line must be drawn through the word ENTRY on the document. Automated Broker Interface (ABI) entry transmissions, including the paperless provisional message, will establish the desired entry date by using the estimated entry date in the summary transmission. This will identify the change from Entry to ID and allow filers to elect a date of entry in order to take advantage of tariff changes or special programs.
No grace period will be granted for the purpose of timely filing ID entry summaries under this one-time allowance.