CSMS 54638862·Operational·January 9, 2023·View on csms.cbp.gov ↗

Certain HTS Chapter 22 Classification Internal Revenue Tax (IRT) Rate Mismatch for Non

Plain-English explanation

CSMS 54638862 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (operational), published on January 9, 2023. It carries the official CBP guidance brokers and importers must follow for the topic — "Certain HTS Chapter 22 Classification Internal Revenue Tax (IRT) Rate Mismatch for Non". CSMS messages are the operational layer between Commerce determinations and at-the-border collections: when Commerce publishes a new rate, scope ruling, or instruction, CBP turns it into a CSMS that ACE/ACS systems and brokers act on.

Message body

Full text as published by U.S. Customs and Border Protection

CSMS # 54638862 - Certain HTS Chapter 22 Classification Internal Revenue Tax (IRT) Rate Mismatch for Non-CBMA Entry Summaries Resolved U.S. Customs and Border Protection sent this bulletin at 01/09/2023 10:09 AM EST Cargo Systems Messaging Service CSMS # 54638862 - Certain HTS Chapter 22 Classification Internal Revenue Tax (IRT) Rate Mismatch for Non-CBMA Entry Summaries Resolved CBP deployed a fix to the issue of certain HTS Chapter 22 classifications where F660 error: EST IR TAX/CALC'D TAX MISMATCH were occurring when non-CBMA entry summaries are transmitted in the Automated Commercial Environment (ACE). This affected wine classifications between 14-16% and some distilled spirits classifications. For any transmission errors, please contact your Client Representative as per the ACE Entry Summary Business Document. This will allow CBP to track the issues and provide notification when resolved. For questions or additional information please contact CBP at CBMA@cbp.dhs.gov . Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page . You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com . This service is provided to you at no charge by U.S. Customs and Border Protection . Privacy Policy | GovDelivery is providing this information on behalf of U.S. Department of Homeland Security, and may not use the information for any other purposes. Powered by Privacy Policy | Cookie Statement | Help

Frequently asked questions

What is CSMS 54638862?

CSMS 54638862 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "Certain HTS Chapter 22 Classification Internal Revenue Tax (IRT) Rate Mismatch for Non". CSMS bulletins are the operational instructions CBP issues to brokers, importers, and ACE filers covering rate changes, system updates, scope guidance, and other day-to-day customs-operations changes.

When was CSMS 54638862 published?

CBP published CSMS 54638862 on January 9, 2023. The bulletin's instructions are typically operative as of the publication date unless the body specifies a different effective date.

Is the CBP CSMS the legally binding instruction?

Yes — for at-the-border filing and entry collection. CSMS messages translate Commerce's Federal Register determinations into operational CBP instructions that ACE/ACS systems and brokers execute. The Federal Register notice is the underlying legal authority; the CSMS is the operational implementation. Both should be read together when reconciling a rate or scope change.

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