Gene Mack, Licensed Customs Broker
110 E. Wilshire Avenue
Importers Information Sheet
Customs duty paid at time of entry is ESTIMATED ONLY and may be subject to change by Customs upon liquidation based on Customs determination of proper dutiable value and rate of duty. We assume no responsibility for any increase in duty due to Custom's change of classification.
The "Liquidation period" is currently about 300 days but could be much shorter or longer. You will be receiving courtesy notices of liquidation directly from U.S. Customs. Liquidation is the point at which the Custom Service determines the final rate of duty (subject to valid Protest). If you receive a bill for increased duties from Customs, please pay within 30 days from the date of liquidation. If payment is not made on time, you will be assessed interest retroactive to 15 days from date of liquidation. If you believe Customs is wrong, absent a Binding ruling letter, you must still pay the amount they claim you owe even if you intend to file a formal Protest through your Customs Broker.
In order to avoid penalties, it is important that Customs is advised in writing, of any information that shows a different set of facts from those shown on the invoice filled at the time of entry. The invoice must reflect the true and complete transaction including any payments made to third parties. Customs must be advised immediately if the shipper's or seller's invoice does not reflect the actual purchase or contract price and if the cost of packing, commissions, rebates, allowances, discounts, quota and/or royalty payments, license fees and any cost for "assists" are not reflected in invoice amount.
If there is any relationship between the importer and the seller or shipper such as family, partners, employer/employee, stock ownership, or corporate office holder in both organizations, this information must be reported to Customs. (This relationship might affect valuation, for duty purposes). If we are not advised to the contrary, we assume that your transaction is not related.
Marking and Labeling Requirements. Be sure that your merchandise is properly marked with the country of origin according to U.S. Customs requirements (CFR 19 $134.41 et al) before importation. You must also comply with other special Customs marking requirements for certain commodities such as textile products, watches, clocks, scissors, knives, etc., and other labeling regulations as required by the Food and Drug Administration, Federal Trade Commission and other government agencies. If you receive a notification from Customs that the imported articles are not properly marked, it is critically important that you comply with all instructions in the Marking Notice. Contact your Customs Broker at once for guidance before proceeding. Customs reserves the right to visit your premises to confirm whether all items have been marked as certified.
Please comply with our notice requesting production of missing document/s. Failure to provide the missing document/s within the allotted time period may result in liquidated damages in an amount equal to value plus duty of shipment. When contacting the seller or exporter for missing documents, please document the actions you take.
Food and Drug Administration. Shipments of food, beverage, earthen and porcelain tableware, drugs, cosmetics, eyeglasses and certain electronic products (to mention only a few) must be held intact locally until released from FDA. If you receive notification of sampling from FDA, please call them for a sampling appointment. Your "Customs Expert" will be able to advise you which commodities are regulated by FDA.
All import records including correspondence, and payment records must be kept on file for a period of five years after date of entry.