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April 2026, question 60
Entry / Entry Summary · ACE entry summary data and business rules
In ACE, which of the following data elements CANNOT be changed through a Post Summary Correction (PSC) for any entry type?
- Entry Type
- Importer of Record
- Harmonized Tariff Schedule classification
- Commercial Invoice Value
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CBP's answer: B. B: Importer of Record
The BRPD's list of ineligible PSC changes names the importer of record as a data element that cannot be changed for any entry type. A change of importer requires CBP Form 3347 and CBP makes the change itself, so B is right. The entry type can be changed in the limited 01 to 03 and 03 to 01 case (6.6), and classification and invoice value are ordinary PSC data changes.
Data elements that cannot be changed for any entry type: ACE BRPD Section 6.5
Importer of Record (The importer or broker must submit a CBP Form 3347 ACE BRPD Section 6.5
Search for: Data elements that cannot be changed for any entry type
CBP's key cites: ACE BRPD Section 12.0
Question and key from CBP's April 2026 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).