U.S. Customs and Border Protection (CBP) issued a notice on December 29 to ACE filers authorized to participate in the Periodic Monthly Statement (PMS) program. The notice confirms that participants may pay duties for shipments entered or released during the previous calendar month.
The 2026 dates have now been published and can be found here:
https://content.govdelivery.com/attachments/USDHSCBP/2025/12/29/file_attachments/3506179/Periodic%20Monthly%20Statements%20Due%20Dates%20for%202026.pdf