Home / April 2026 CBLE / Question 60

Which entry summary data element can never be changed with a Post Summary Correction?

April 2026 examEntry / Entry SummaryQuestion 60 of 80

In ACE, which of the following data elements CANNOT be changed through a Post Summary Correction (PSC) for any entry type?

How to get there

The importer of record is the first item on the never-changeable list: B.

Why the other choices are wrong

A) Entry Type: limited, but not banned. BRPD 6.6: "The only permissible changes to entry types that can be made via a PSC are a change from entry type 01 to 03, and a change from entry type 03 to 01." Because some change is possible, it isn't a "cannot be changed for any entry type" element.
C) HTSUS classification and D) Commercial invoice value: core PSC corrections. These are exactly the kind of data a PSC exists to fix.
Tip
IOR change = CBP Form 3347 (Declaration of Owner) first, then a PSC for any follow-on corrections. Form 3347 is only for formal entries. For informal entries, the IOR can't be changed at all.

Source: ACE Entry Summary Business Rules and Process Document (Trade External v11.0), Sections 6.5–6.6.

CBP answer key: Answer B · ACE BRPD Version 12.0, Section 6.5-6.6Source: CBP past exams ↗