Revised invoices compared with the entry already filed, for your licensed broker to decide what follows.

Weeks after release, the importer forwards a new invoice: the supplier rebilled at another price, a short shipment was credited, one line turned out to come from a different factory, or the final invoice replaced the pro forma the entry was filed on. Today someone pulls the entry summary from your files, reads the new paper against it line by line, works out what moved and whether the entry is still open, and puts the file on a licensed broker's desk.

In the proof of concept, AI does that comparison. It matches each revised line to the line that was filed, lists every difference with the old and new values side by side, notes what each one touches, whether value, quantity, origin, HTS number or a field the entry fixes at filing, and shows the entry date, the scheduled liquidation date when you send it, and the days left. Nothing is filed, corrected, disclosed or sent.

What the importer promised at filing. The declaration on CBP Form 7501 closes with the importer's promise to immediately furnish any information showing a different statement of facts, and 19 U.S.C. 1485 puts the same duty in the declaration itself: to produce at once any invoice, letter or document showing that the prices or statements filed are not true or correct. Some revised invoices were expected all along. Block 18 of the form lists documents missing at filing, two codes at most, with 01 for the commercial invoice and 16 for a corrected commercial invoice, and an entry filed on a pro forma under 19 CFR 141.91 carries a bond to produce the required invoice within 120 days of the entry summary, or 50 days when it is needed for statistics. So the change list opens by saying which kind of invoice this is: one the entry was waiting for, or one nobody expected.

Not every price change is a value change. Under 19 CFR 152.103, a rebate or other cut in the price that is made or takes effect between buyer and seller after the date of importation is disregarded in transaction value, so when a price cut was agreed matters as much as its size. A price that went up, a commission or royalty that surfaced later, and a credit for goods that never shipped each touch the entry in a different way. The change list puts the invoice date, the importation date and the supplier's stated reason beside every price difference. Whether any of it changes the entered value is your broker's call.

What a post summary correction can and cannot change. CBP's page on post summary corrections, last updated August 6, 2026, calls a PSC the only way to correct an entry summary electronically before liquidation, treats it as a complete replacement of the original, and processes it only once it is fully paid. It goes in within 300 days of the date of entry and up to 15 days before scheduled liquidation, whichever comes first, unless liquidation was extended, and ACE rejects one sent outside that window; the entry must also be accepted, paid and not under CBP review. Some data a PSC never changes: the importer of record, which takes a CBP Form 3347 first, the port and date of entry, the reconciliation issue code, and the trade agreement indicator for programs such as USMCA. The only entry type changes allowed are 01 to 03 and back, and each PSC carries up to five reason codes with a description of each change. The change list marks every difference that lands on a fixed field.

After liquidation, and the line the law draws. Once an entry liquidates, CBP's page leaves two ways to correct it, a prior disclosure or a protest, which 19 CFR 174.12 allows within 180 days for entries made since late 2004. Unless liquidation is extended or suspended, an entry still open a year after the date of entry liquidates by operation of law at the value and rate the importer asserted, under 19 CFR 159.11. A good that qualified for USMCA treatment but entered without the claim has its own path, a post-importation claim within one year of importation under 19 CFR 182.31, filed with a certification of origin. Behind all of it is 19 U.S.C. 1592, which bars entering goods through a material false statement or a material omission, by fraud, gross negligence or negligence, whether or not any duty was lost. Clerical errors and mistakes of fact are not violations unless they form a pattern of negligent conduct, and an electronic system repeating one clerical error without intent is not a pattern. Which side of that line a change falls on is for your broker and the importer's counsel.

What a prior disclosure must say, and what your reviewer watches. Under 19 CFR 162.74, a prior disclosure names the class or kind of merchandise, identifies the entries by number or by port and approximate dates, sets out the material false statements, omissions or acts and how and when they happened, and gives the true information, with anything still unknown due within 30 days; an oral one is confirmed in writing within 10 days. Once a formal investigation has begun, the rule presumes the importer knew of it if CBP told it about the violation, a special agent asked about it or requested records, a prepenalty notice went out, or the goods were seized, and it lets a disclosure covering many entries rest on statistical sampling that meets CBP's criteria. So the change list groups differences that repeat and names every other entry in your sample with the same supplier, part or factory. Your reviewer, the licensed broker who knows these importers best, looks hardest for an origin change hidden in a new factory address, a price change dated close to arrival, a quantity credit the packing list doesn't explain, and an entry near its last day for a PSC.

If your reviewer says yes, revised invoices that arrive over the next 30 days or so go through the same job, with a change list ready when the importer's email lands.

Each list waits for a licensed broker, who decides whether a change calls for a post summary correction, a prior disclosure, a protest or nothing, and who prepares and files anything bound for CBP through your own system. The AI never files a correction or a disclosure, never decides whether a change must be reported, never classifies goods or decides value or origin, and never contacts an importer, a supplier or CBP.

Lists in the live month are judged by the success criteria written before the test began.