PMS & ACH Debit: A Practical Guide for U.S. Importers

Melissa Best
May 6
3 min read

Let’s talk about tariffs. Not the most glamorous dinner party topic, but if you're in supply chain or importing goods into the U.S., you’d better believe they’re gatecrashing your budget and stress levels.

So, what is a tariff?

At its core, a tariff is a tax imposed by the U.S. government on imported goods. Think of it as Uncle Sam charging a cover fee every time your cargo container rolls up to the port. The idea is to protect domestic industries, generate revenue, and, let’s be honest, complicate your spreadsheets just enough to make you question all your life choices.

Tariffs can drastically impact the landed cost of your products, which affects pricing, margins, and how often you yell "WHY?!" into the void of your logistics spreadsheet.

🇺🇸 vs 🇦🇺: Let’s Start With Tariffs

In Australia, we deal with import duty and GST through the ICS (Integrated Cargo System), and pay our dues via a deferred GST scheme (if you're lucky) or on the spot through a broker.

The U.S. version is… like that, but extra. Instead of just GST, they have a giant menu of duties, taxes, fees, and acronyms. And trust me, they love an acronym.

When paying your U.S. import duties, two key systems come into play:

Periodic Monthly Statement (PMS) – This is like a deferred payment account, kind of like our monthly BAS reporting, but strictly for Customs duties. Instead of paying duties per shipment, you get a consolidated bill once a month.
ACH Debit – Think of this as a direct debit from your bank to U.S. Customs. It’s the method of payment, not the bill itself.

Here’s where it gets confusing: you can’t use PMS unless you’re enrolled in ACH. It’s like needing to sign up for direct debit in order to get your monthly phone bill. Efficient? Yes. Confusing at first glance? Also yes.

The Periodic Monthly Statement (PMS): Like a Tab at Your Favorite Bar

The Periodic Monthly Statement is Customs’ way of saying, “Hey, don’t worry about paying us every time something clears. Just run a tab and settle up monthly.”

It consolidates duties and fees on imports over a set period (usually monthly), so you pay once instead of per shipment. It’s organized, streamlined, and possibly the only time government and “convenient” appear in the same sentence.

ACH Debit: Customs Gets Paid on Autopilot

ACH Debit (Automated Clearing House) is the payment method. Think of it like giving U.S. Customs your card on file. They pull the funds directly from your account on the due date.

You control the account and initiate the payment, but U.S. Customs controls the timing. There’s no need to lick stamps or cut cheques - just make sure there’s enough money in the bank, or your PMS setup might get revoked faster than your gym membership in December.

For Aussie Importers: What’s the Difference?

🇦🇺 Australia	🇺🇸 United States
Pay duties via ICS at the time of clearance, or defer via monthly GST reporting	Pay duties per shipment, or consolidate via PMS
Pay using bank transfer, broker account, or credit terms	Pay using ACH Debit (automated direct bank debit)
Monthly BAS can include import GST credits	PMS is strictly for Customs duties, not tax credits
ATO wants details on everything	So does CBP (Customs and Border Protection)—but with more forms

In Australia, you may lean on your customs broker to take care of things behind the scenes. In the U.S., importers are expected to be more hands-on with account setup, kind of like if the ATO made you set up your own payment gateway before letting you lodge your BAS.

Why This Matters

If you're an Australian business expanding into the U.S., understanding the PMS and ACH combo is crucial. It’ll help with cash flow, avoid late penalties, and stop you from waking up in a sweat wondering if Customs has locked you out.

It’s different from the Australian system, but the goals are similar:

👉 Make sure you’re compliant

👉 Avoid paying too early

👉 And most importantly—keep your books (and your sanity) in order

📎 Grab our downloadable guide for a full breakdown, setup checklist, and a friendly reminder that acronyms aren’t always evil—just misunderstood.

Because navigating international trade should feel less like a legal drama and more like a well-organised spreadsheet.