PCB-48390

Needs review

Pacific Crest Customs Brokerage · $46,472.84 · due Feb 26, 2026

Entry: PC7-4839002-1
Duty paid to CBP: $43,560.00
Refundable: $18,000.00
Overbilled: $2,400.00
Entered: Jan 22, 2026
Liquidates: Dec 2, 2026
Claim by: Feb 20, 2027 · 101d
Approval: Required over $5,000

Findings

Claim$6,000.00
Dispute$2,400.00
Refundable IEEPA duty · 2 lines$12,000.00

Filed vs. correct duty

Tariff	Rate	Filed	Correct
Backpacks, man-made fiber · CN · $60,000.00
4202.92.3131 Base duty	17.6%	$10,560.00	$10,560.00
9903.88.03 Section 301 List 3	25%	$15,000.00	$15,000.00
9903.01.24 IEEPA fentanyl (China)	~~20%~~ 10%	$12,000.00	$6,000.00
9903.01.25 IEEPA reciprocal (baseline)	10%	$6,000.00	$6,000.00

Draft note to the brokerShow

Invoice PCB-48390 on hold: $2,400.00 to correct (entry PC7-4839002-1)

Hello Pacific Crest Customs Brokerage billing team,

We reviewed invoice PCB-48390 (entry PC7-4839002-1, dated 2026-01-27) against the attached CBP Form 7501 and found the following.

Billing differences:
1. Broker billed more duty than it paid CBP ($2,400.00). Invoice bills $45,960.00 in duty. The 7501 shows $43,560.00 paid to CBP. Difference $2,400.00. [invoice packet p.1: "Customs duty advanced on your behalf | $45,960.00"]

These total $2,400.00. We have placed the invoice on hold in our payables system. Please send a corrected invoice for $44,072.84 and we will release payment the same day.

Filing errors on the entry summary:
1. IEEPA fentanyl (China): filed at 20%, should be 10% ($6,000.00). Line 1: $60,000.00 × 10% = $6,000.00, but $12,000.00 was filed. Difference $6,000.00. The full amount is IEEPA duty, so it comes back through the refund claim. [p.2: "9903.01.24 | IEEPA fentanyl (China) | 20% | $12,000.00"]

Please confirm the correct Chapter 99 reporting for this entry and file a post-summary correction if the entry is still unliquidated, so our refund claim matches CBP's record.

Thank you,
Accounts Payable
Northgate Home Goods, Inc.

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