A Basic Guide to Importing

Importing into the United States

A NOTE TO OUR READERS

The 2001 edition of Importing Into the United States contains material brought about pursuant to the Customs Modernization Act (Title VI of the North American Free Trade Agreement Implementation Act [P.L. 103 182, 107 Stat. 2057], which became effective on December 8, 1993). These modernization provisions have fundamentally altered the relationship between importers and the Customs Service by shifting to the importer the legal responsibility for declaring the value, classification, and rate of duty applicable to entered merchandise.

A prominent feature of the Mod Act, as it is known, is a relationship between Customs and importers characterized by "informed compliance," discussed in section three of this book, which starts on page 18. A key component of informed compliance is the shared responsibility between Customs and the import community, wherein Customs communicates its requirements to the importer, and the importer, in turn, uses reasonable care to assure that Customs is provided accurate and timely data pertaining to his or her importations.

This publication provides an overview of the importing process and contains general information about import requirements. We have made every effort to include essential importing requirements, but it is not possible for a book this size to cover all Customs laws and regulations. Importers should also be aware that this publication does not supersede or modify any provision of those laws and regulations. Legislative and administrative changes are always under consideration and can occur at any time. Similarly, quota limitations on commodities are also subject to change.

The facts and circumstances surrounding every import transaction differ, from the experience of the importer to the nature of the imported articles. For this reason, it cannot be overemphasized that although the information in this publication is provided to promote enhanced compliance with Customs laws and regulations, the information provided is for general information purposes only. Reliance solely on the information in this publication may not be considered reasonable care.

Because a publication this size also cannot cover all the laws and regulations governing the importation of specific products, we urge interested parties to contact their nearest Customs office for information on specific issues or questions. Customs offices not listed here can be found in local telephone directories under Department of the Treasury listings. Federal agencies whose laws Customs helps to enforce are listed in the Appendix.

Importers may also wish to obtain guidance from private-sector experts who specialize in Customs matters, for example, licensed customs brokers, attorneys, or consultants. Interested parties who wish to learn more about import and export regulations, procedures and requirements, or who are interested in other Customs publications, are invited to visit our Web site.

CONTENTS

Chapter 1: Customs Mission and Organization
1. Organization
Ports of Entry; Foreign Countries Suggestions to the Exporter

Chapter 2: Entry of Goods
2. Entry Process
3. Right To Make Entry
4. Examination of Goods and Entry Documents
5. Packing of Goods Commingling

Chapter 3: Informed Compliance
6. Definition
7. Reasonable Care Checklists
8. Compliance Assessment/Compliance Measurement
9. Notice to Small-Business Importers

Chapter 4: Invoices
10. Commercial Invoice
11. Other Invoices
12. Frequent Errors in Invoicing

Chapter 5: Assessment of Duty
13. Dutiable Status of Goods
14. Containers or Holders
15. Temporary Free Importations
16. North American Free Trade Agreement (NAFTA)
17. Generalized System of Preferences(GSP)
18. Caribbean Basin Initiative (CBI)
19. Andean Trade Preference Act (ATPA)
20. U.S.-Israel Free Trade Area Agreement
21. U.S.- Jordan Free Trade Area Agreement
22. Compact of Free Association (FAS)
23. African Growth and Opportunity Act (AGOA)
24. U.S.-Caribbean Basin Trade Partnership Act (CBPTA)
25. Antidumping and Countervailing Duties
26. Drawback Refunds of Duties

Chapter 6: Classification and Value
27. Classification Liquidation
28. Conversion of Currency
29. Transaction Value
30. Transaction Value Identical or Similar Merchandise
31. Other Bases: Deductive and Computed Value
32. Rules of Origin

Chapter 7: Marking
33. Country of Origin Marking
34. Special Marking Requirements
35. Marking a False Impression
36. User Fees

Chapter 8: Special Requirements
37. Prohibitions, Restrictions, and Other Agency Requirements
38. Alcoholic Beverages
39. Motor Vehicles and Boats
40. Import Quotas

Chapter 9: Fraud
41. Civil and Criminal Enforcement Provisions

Chapter 10: Foreign Trade Zones
42. Foreign Trade Zones

Appendix
Invoices; Additional Information; Customs Valuation; Other Forms; Other Agencies