Gene Mack, Licensed Customs Broker
Los Angeles


Home

Foreign Trade Zones

Seafood and Perishables

U.S. Customs Mission

Import Basics
Most Asked Question: What's Customs Looking For?
The U.S. Customs Bond
Importers Information Sheet

Importers Checklist

Gene Mack's FAQs

All Importers Read This

Forms

C-TPAT

In-House Customs

Government Contacts
and Links

Trademarks
& Copyrights

Questions

Customs Attorneys

Testimonials

Privacy Policies

About Gene Mack
Import Export Service

Contact Us

110 E. Wilshire Avenue
Suite G11
Fullerton, CA 92832
714-447-0371
Fax: 714-447-0289
E-Mail Los Angeles

Liability for Duties

There is no provision under which U.S. duties or taxes may be prepaid in a foreign country before exportation to the United States. This is true even for gifts sent by mail.

In the usual case, liability for the payment of duty becomes fixed at the time an entry for consumption or for warehouse is filed with Customs. The obligation for payment is upon the person or firm in whose name the entry is filed. When goods have been entered for warehouse, liability for paying duties may be transferred to any person who purchases the goods and desires to withdraw them in his or her own name.

Paying a customs broker will not relieve the importer of his or her liability for customs charges (duties, taxes, and other debts owed Customs) should those charges not be paid by the broker. Therefore, if the importer pays the broker by check, he or she should give the broker a separate check, made payable to "U.S. Customs Service" for those customs charges, which the broker will then deliver to Customs.

 The text and graphics found on this Website may not be reproduced in whole, in part or in any form.