Customs Duties

Questions and answers about Customs Duties

  • IEEPA

    Question: Re yesterdays ruling – Based on what I understand, all tariffs except, ad valorem, 301, &  232 have been invalidated and will be replaced with  15 % from Sec 122. Can anyone confirm or provide other details ?  Any feedback would be appreciated. Answer 1: The 15% under Section 122 isn’t official yet (as […]

  • mandatory ACH refunds by CBP

    Question: For the new mandatory refunds from CBP by ACH, if one pays duties to their CUSTOMS BROKER, who then pays CUSTOMS, do refunds flow the same way, i.e. they go back to the PAYER (Customs Broker) or do they go directly to IOR?  In other words, if one does not pay CBP directly ever, […]

  • US Goods Returned

    Question: We had a defective shipment that was purchased from our supplier in the U.S, and we have requested a replacement shipment for the faulty goods.  The vendor has since closed their US manufacturing site and moved the U.S. inventory to their UK location, where the replacement order is shipping from. My question is this: […]

  • IEEPA REFUNDS

    Question: We asked US Customs if there was anything regarding how we submitted the IEEPA Protests, and the reply was “we are not accepting protests for IEEPA at this time” Has anyone submitted Protests for IEEPA before they liquidate, in case the refund is possible once the case is heard ? Answer 1: A “protest” […]

  • Customs Notifications 9903.01.28 exception declared

    Question: So wondering if other members are getting the notices from Customs for exclusions used 9903.01.28 being rejected due to the dates of 1st import.   I filed using the Export Port date on board, and not the last “leg” import (such as rail moves from Canada) Problem is statements are already paid. The only way […]

  • Duties for Leased Equipment

    Question: Our company leases equipment for a 10-year period.  The equipment is imported and remains in our facility for the 10years. Some questions are being asked with the changing tariff issues: Can the equipment be imported as a temporary import? 10 years in my opinion is not a temporary import. Would the duty rate be based […]

  • Bringing in products coo not China they will be returned back

    Question: Hi, If we are bringing some tools COO Europe to US and with an intent to be returned back after testing our products. how can we save duties?  Is TIB the only option? Thanks Answer 1: I would look into applicablity of ATA Carnet but would need to weigh these costs against the duty. […]

  • Freight Deduction

    Question: If we import from Mexico into the US under DAP from a related entity, can we deduct the freight from being reported as a dutiable amount, as long as the freight charge is listed on the customs invoice and proof of the charges from the carrier are made available?  If value reconciliation later takes […]

  • US goods processed abroad – advanced in value

    Question: For US goods advanced in value by other means than minor processing, alteration or repair would you pay the duty on the full value or just the advanced value?  If only on the advanced value, how do you claim that it does appear that 9802 provisions would apply. Answer 1: If importing into the […]

  • Duty Disbursement

    Question: We are a US Customs broker and have our sister company that is a logistics, transportation company, we each have our own IRS number. When the brokerage dept. files a customs entry and there is transportation involved, we internally invoice the logistics division for our fees, duty/tax and disbursement fee.  They in turn invoice […]

  • Reporting Year End TP adjustments to CBP

    Question: We have received info that TP Year End Adjustments (YEA) this year are going to be significant. It is an extraordinary situation and the adjustment in transfer pricing will be roughly $40M USD. Previously we have been looking at the YEA over a period of 3 years, where ups and downs usually are levelling […]

  • Periodic Monthly Statement dates for 2024

    Question: Does anyone in this forum have the periodic monthly statement dates for 2024 yet? When do the dates get published? Answer 1: Sign up for CSMS here:  Cargo Systems Messaging Service | U.S. Customs and Border Protection (cbp.gov) This is the easiest way to obtain them as soon as they are published.  I checked […]