When importing into the United States, informed compliance is a shared responsibility between CBP (Customs & Border Protection) and the importer where the CBP effectively communicates its requirements to the trade community and in turn businesses conduct their regulated activities according the U.S. laws and regulation.
A key component of informed compliance is that the importer is expected to exercise reasonable care in his or her importing operations.
NOTE: The Reasonable Care Checklists are only a guide from CBP.
The following is Reasonable Care Checklist for General – All Transactions:
1. If you have not retained an expert (e.g., lawyer, customs broker, accountant, or customs consultant) to assist you in complying with CBP requirements, do you have access to the CBP Regulations (Title 19 of the Code of Federal Regulations), the Harmonized Tariff Schedule of the United States (generally referred to as the Harmonized Tariff Schedule), and CBP Bulletin and Decisions?
Do you have access to the CBP Website at www.cbp.gov, or other research service that provides the information to help you establish reliable procedures and facilitate compliance with CBP law and regulations?
2. Has a responsible, knowledgeable individual within your organization reviewed your CBP documentation to assure that it is full, complete and accurate? If the documentation was prepared outside your organization, do you have a reliable method to assure that you receive copies of the information submitted to CBP, that it is reviewed for accuracy, and that CBP is apprised of needed corrections in a timely fashion?
3. If you use an expert to help you comply with CBP requirements, have you discussed your importations in advance with that person, and have you provided him or her with complete, accurate information about the import transaction(s)?
4. Are identical transactions or merchandise handled differently at different ports or CBP offices within the same port? If so, have you brought this fact to CBP officials’ attention?
For more information: A Guide for Commercial Importers
Stay-Tuned for more Reasonable Care Checklists!!