29 January 2025
Douane américaine

Guide: How to Participate in Periodic Monthly Statements (PMS)

Periodic Monthly Statements (PMS) allow importers to consolidate their payments of duties, taxes, and customs fees on a monthly basis. Here is a simplified guide to help you participate.

For access to the official form and detailed information:
Participating in Periodic Monthly Statements (PDF)

  • Increased Flexibility: Deferred payment until the 15th working day of the following month after customs clearance.
  • Simplified Payments: All duties and taxes are consolidated into a single monthly statement.
  • Optimized Cash Flow Management: Helps to predict and manage financial resources.
  • ACE Reports: Detailed monthly activity tracking through the Automated Commercial Environment (ACE) system.
  1. Continuous Bond:
    Participants must have a valid customs bond to cover all potential obligations.

  2. Enrollment in ACH (Automated Clearinghouse):
    You must already be enrolled in the ACH Debit or Credit program, as PMS requires an electronic payment system.

  3. Having an active ACE account:
    To learn more about the ACE account, refer to our ACE Account Registration Guide.

  4. Eligible Entry Types:
    Most customs entries are eligible, except for specific cases such as:
    • Duty Deferrals (Entry Type 08).
    • Reconciliations (Entry Type 09).
    • Entries with specific IRS tax codes.

Step 1: Prepare Documents

Complete the CBP Form 5106 to activate your PMS account.
Here are the details about the sections you have to fill (you can leave the other ones empty):

Before Section 1, select “Notification of Identification Number ” as the “Type of Action”

  • Section 1: Name and identification number
    • 1A: Importer/Business/Private Party Name
    • 1B: Under “Number Type”, select one of the following options:
      • Select “IRS Employer Identification Number (EIN)” if you have a US company
      • Select “Social Security Number” if your company is owned and operated by a single individual
      • Select “CBP – Assigned Number” if you have a foreign company
    • 1G: Select the type of your company
    • 1I: select “Importer of Record”
  • Section 2: Address Information
    • 2A: Mailing Address
    • 2B: Physical Location Address
    • 2C: Phone Number
  • Section 3 : Company Information
    • Please fill all subsections that could apply to your situation
  • Section 4: Certification
    • Please fill all subsections
    •  

Step 2: Submit Your Request

Send your completed form to the USB Department:

    1. Email: usb@axxessintl.com
    2. Subject: Request for PMS Activation and your company name
    3. Body: Please include:
      • Activation request (ACE ID you received after completing your ACE account)
      • IR number (IRS or CBP assigned number)
      • IR name (Importer of Record)
      • Account manager email address.

Step 3: Verification and Activation

Once your request is processed, CBP will activate your PMS account and provide detailed instructions.

To verify if your account is activated for PMS, refer to page 3 of this document for the steps to follow.

  • View Current Statements:
    Log in to the ACE portal to see your monthly statements in real time.

 

  • Plan Payments:
    Duties and taxes must be paid by the 15th working day of the following month.

 

  • Financial Forecasting:
    Use ACE reports or request monthly forecasts from your broker to ensure sufficient funds are available.
  • Monitor Your Statements:
    Ensure all entry summaries are included and correctly reported.

 

  • Bank Limits:
    Check that your bank allows the required withdrawals to avoid delays.

 

  • Active Communication:
    If issues arise, immediately contact your broker or CBP.

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