#customs
U.S. Customs and Border Protection compliance, HTS classification, entry procedures, broker relationships, and importer of record responsibilities
CBP audits your import controls before your entries — pass the Pre-Assessment Survey and the review stays light; fail it and face back duties plus penalties.
A UFLPA detention gives importers 30 days to prove goods sit outside the forced-labor presumption — with a full supply-chain map, not a vendor letter.
CBP reconciliation lets importers flag entries with undetermined value or FTA claims and true them up on Entry Type 09: 12 months for FTA, 21 for value.
A letter of credit makes the importer's bank promise payment against shipping documents; a confirmed credit adds your home bank's guarantee on top.
CAPE Phase 3 opened October 6 for IEEPA refunds on finally liquidated entries; U.S. importers face 10-12.5% Section 301 duties and wider Section 232 tariffs.
IMMEX lets US firms import materials into Mexico duty-free — if you meet the export floor, run Annex 24 inventory control, and clear USMCA origin rules.
Every import must name its origin country in English for the end buyer; miss it and CBP issues Form 4647 and a 10% marking duty.
COGSA caps ocean carrier payouts at $500 per package even when the carrier is at fault — only cargo insurance covers the gap.
Importers buying via a middleman can declare the factory's first-sale price to U.S. Customs and cut duties 10–20%, if every tier is documented.
Honduras waives penalties on tax arrears through 2025 if paid by October 12, 2026 — and extends RIT duty-free imports five years for exporters.
CBP voids importer of record numbers immediately when Form 5106 data is inaccurate - no cure period. Verify your physical address, email, and phone now.
Under Incoterms 2020, DDP is the only rule where the seller pays import duties — under EXW, DAP, and every other term, the buyer absorbs each tariff change. This guide maps how each term allocates duty risk, why suppliers are shifting from DDP to DAP, and how to capitalize duties into landed cost under ASC 330.
