The entry process entails the preparation and presentation of entry documents to CBP. Once the goods have arrived and the entry documentation transmitted, CBP will either release the goods or subject them to examination by CBP and/or other federal agencies. Once released, CBP still retains jurisdiction over the goods until it has liquidated the entry.
- A Customs Power of Attorney. Customs brokers are required to have a valid Customs POA on file before handling any customs transactions on behalf of the importer of record.
- Commercial invoice(s) for the goods. The invoices must be in English, contain the name of the seller and buyer, describe the products, terms of sale, and the currency and purchase price FOB origin. Where the country of origin is other than one purchased from, the actual country of origin of the goods much be reflected on the invoice.
- The ocean bill of lading or air waybill that the goods were transported under from origin to the U.S. port of entry.
- Country of origin makings.
- The cooperation of the importer.
To calculate the applicable duties and taxes, the Customs Broker must determine the proper classifications under the Harmonized Tariff Schedule (“HTS”). The Broker must also determine whether the goods are subject to other taxes, whether it be excise duties or taxes, or countervailing or anti-dumping duties.
Goods or packaging containing counterfeit trademarks are subject to seizure, forfeiture and destruction. A counterfeit trademark is defined as a spurious trademark that is either identical with, or is substantially indistinguishable from, a registered trademark.
If importing goods or packaging containing registered copyright material, you must first confirm that the material is genuine and authorized to be imported. Items determined to have a pirated or counterfeit registered copyright are subject to seizure and forfeiture.
CBP may levy civil fines and penalties when merchandise is seized and forfeited pursuant to 19 U.S.C.§ 1526(e).
For entries other than IEs and T&Es, a Customs Broker will require the following information from the importer to file the ISF:
- Manufacturer or supplier’s name and address. This is the name and address of the last entity that manufactured, assembled, produced, or grew the commodity, or the name and address of the supplier of the finished goods in the country from where the goods are being exported to the U.S. Alternatively, the name and address of the manufacturer or supplier that is currently required by U.S. import laws, rules and regulations may be provided; specifically, the information that is used to create the existing Manufacturer Identification Number (MID) for entry purposes.
- Seller’s name and address. This is the name and address for the last known entity by whom the goods were sold. If the goods are imported other than pursuant to a purchase, then the name and address of the owner of the goods much be provided.
- Buyer’s name and address. This the name and address of the last known entity whom the goods are sold to. If the goods are imported other than pursuant to a purchase, then the name and address of the owner of the goods much be provided.
- Ship to name and address. This is the name and address of the first delivery-to party scheduled to receive the goods upon release by CBP.
- Container stuffing location. This is the name and address(es) of the physical location(s) where the goods are loaded into a container. In the case of break bulk shipments, this would be the name and address(es) of the party who made the goods “ship ready” or the party who arranged for the goods to be made “ship ready”.
- Consolidator name and address. This is the name and address of the party who stuffed the container or arranged for the stuffing of the container. In the case of break bulk shipments, this would be the name and address(es) of the party who made the goods “ship ready” or the party who arranged for the goods to be made “ship ready”.
- Importer of record number/FTZ applicant identification number. The Internal Revenue Service (IRS) number, Employee Identification Number (EIN), Social Security Number (SSN), or CBP-assigned number of the entity liable for payment of all duties and otherwise responsible compliance with all the legal requirements for the import. For good destined for a Free Trade Zone (FTZ), the IRs number, EIN, SSN or CBP-assigned number of the party filing the FTZ documentation with XCBP must be provided.
- Consignee number(s). IRS number, EIN, SSN or CBP-assigned number of the individual(s) or entity(ies) in the U.S. on whose account the merchandise is shipped.
- Country of Origin. The country where the goods were manufactured, produced or grown.
- Harmonized Tariff Schedule (HTS) Number. The HTS number under which the article is classified. This can be either the 6-digit level or full 10-digit HTS number.
- Bill of lading number. The lowest level of bill of lading number manifested by the ocean carrier with CBP. The bill of lading used to file the ISF must exactly match the bill of lading manifested by the carrier in AMS.
For Immediate Exports (IEs) and Transportation and Exports (T&Es), a Customs Broker will require the following information from the importer to file the ISF:
- Booking party name and address. The name and address of the party who is paying the cost to transport the goods.
- Foreign port of unlading. The port code for the foreign port of unlading at the intended final destination.
- Place of delivery. City code for the place of delivery.
- Ship-to name and address. The name and address of the first delivery-to party scheduled to physically receive the goods upon release by CBP.
- Harmonized Tariff Schedule (HTS) Number. The HTS number under which the article is classified. This can be either the 6-digit level or full 10-digit HTS number.
Failure to timely and accurately file the ISF at least 24 hours prior to lading aboard a vessel destined to the U.S. may result in a penalty of $5,000 per infraction. The importer of record is ultimately responsible for the ISF and any violation penalties. Though an importer can designate an agent to file ISFs on their behalf, this does not relieve the importer of liability.
Often times, unless a vehicle was specifically manufactured for the U.S. market, it probably does not meet U.S. safety and emission standards, whereby it must either be modified to comply with relevant standards, exported or destroyed. Motor vehicles which are 25 years or older are typically exempt from safety and emission standards.
Nonresidents are allowed to import a personal vehicle duty-free for a maximum period of one (1) year, provided that its imported in conjunction with the owner’s arrival into the U.S., and otherwise complies with safety and emission standards.