Changes for Paying Supplemental Duty Bills Start Dec 15

Effective December 15th, 2025, supplemental duty bills from U.S. Customs and Border Protection (CBP) for entries paid on Periodic Monthly Statements (PMS) can no longer be paid by check. PMS participants must pay supplemental duty bills by either ACH Debit or ACH Credit.  ACH Debit payments will be submitted via Treasury’s pay.gov system using the CBP Bill Payments form. To pay by ACH Credit, importers should contact ACH-CUSTOMS@cbp.dhs.gov to obtain specific instructions needed to pay a supplemental duty bill.

What is a Supplemental Duty Bill?

CBP issues what is known as a Supplemental Duty bill to importers when the duty owed is determined to be more than what was paid at the time of entry.  There are various reasons why this happens.  For example, an in-transit exemption for reciprocal tariffs was improperly used based on the timeframe.  CBP calculates the duty owed and sends a supplemental duty bill to an Importer.

How to verify if an entry was paid on a Periodic Monthly Statement

Importers have two options for checking if an entry was paid on a PMS statement.

1. Review the 7501 – Entry Summary, Block 2) ENTRY TYPE: For entries paid by PMS, a status indicator of ‘ABI/P’ will appear after the Entry Type code. Example: 01 ABI/P
2. Check with the Filing Customs Broker: When an Importer receives an additional/supplemental duty bill, contact your local NNR representative.  NNR staff will check the statement type and advise if the entry was paid on a PMS statement.

What if Payment is not Paid by ACH Debit or ACH Credit?

Importers can be suspended from the PMS program if a supplemental duty bill on an entry paid by PMS is not paid by ACH Debit or ACH Credit.

Additional Information

CSMS # 66599946 – ACE Collections: Federal Register Notice Update Requiring Periodic Monthly Statement (PMS) Participants to Pay Supplemental Duty Bills Electronically via ACH

Questions?

We’re Here to Help – Reach Out to Your NNR Representative