1. US Customs Compliance 101 “What every stakeholder should know about US Customs Compliance”

2. Ask yourselves the following questions?  Does my company have a Customs Compliance Manual, care check list or import procedure document?  Are our products classified/valued correctly?  Is my company taking preferential duty treatment such as NAFTA or 9801 US Goods Returned?  What do I do if we aren’t complying?

3. …Then ask your Import Specialist some questions.  Ask for a copy of your manual. Does your manual or procedure cover things like… Company information, customs policy statement, document retention, process flow diagrams, etc. Who is responsible for making import decisions for your company. Specifically! Documenting your companies position and training the responsible persons can help reduce the impact of fines and penalties. READ IT YOURSELF.

4. …Then ask your Import Specialist some questions.  Classification, and, appraisement are the two most important factors affecting dutiable status. Classification is the importers responsibility. Section 637 Reasonable Care Ask for support that reasonable care was taken in selecting the classification you are using. Ex. An official CBP Ruling letter or other ruling letters for “like kind” products. Example: http://rulings.customs.gov/index.asp (CROSS)http://rulings.customs.gov/index.asp  NY L83845 April 22, 2005 CLA-2-70:RR:NC:1:126 L83845 CATEGORY: Classification TARIFF NO.: 7013.99.4000, 7013.99.5000 Mr. Armando Lira Daltile Corporation 7834 CF Hawn Freeway Dallas, TX 75217 RE: The tariff classification of glass tiles from China Dear Mr. Lira: In your letter dated April 5, 2005, you requested a tariff classification ruling. Representative samples of the items you wish to import were submitted with your ruling request…The applicable subheading for the glass tile measuring 1” x 5/78” will be 7013.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: valued not over $0.30 each. The rate of duty will be 38 percent ad valorem… NY L83845 Appraisement/Valuation is a bit more complicated but in general if..  Arms length then use that value, otherwise use a computed and supportable valuation method.  Ask to see support for the value claimed on the entry summary. If a computed method is used ask to review the last cost submission. Verify how other importers are importing similar merchandize.  Use the Cross Data Base for this…

6. …Then ask your Import Specialist some questions. (Continued)  Ask your broker for a list of all entry summaries (CF-7501) imported under MX (NAFTA) Randomly select and request NAFTA BOM and supporting documents required to prove your claim.  Like the NAFTA C of C’s, Manufactures affidavits etc.  If you discover issues that resulted in under or no payment of duties and/or fees, get help in processing a prior disclosure.