Statement processing is a voluntary ABI programme grouping entries daily for a single payment, preferably by ACH debit or credit; a statement is paid wholly by one method, participation is notified to CBP in writing, and ACH debit needs bank details and a CBP-assigned payer unit number. Filers who use statement processing for quota-class or other special entries must use it for as many eligible entries as possible and pay statements with quota entries by ACH only. Since 6 February 2026 CBP issues refunds electronically, subject to limited exceptions: refund recipients must enrol their bank details through the ACE Portal (or the electronic refund enrolment form) and paper checks are issued only to recipients who meet the waiver criteria.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.