Customs allows importers that exercise reasonable care to file entry summaries using the best available information. Later, the importer files a reconciliation containing final and correct information after obtaining specific data.
Customs then reviews and liquidates the reconciliation and issues a single bill or refund.
The traditional entry process did not allow for post-entry summary changes. As a result, ports developed their own methods. A number of these lacked legal authority and adequate financial controls. Classification is sometimes a permissible issue. This category would be grounds for reconciliation only when the tariff classification is the subject of an open protest, ruling request, or court action.