Customs Duties

Questions and answers about Customs Duties

  • Duty Question -Country of Origin

    Question: If a company is purchasing a printer that was developed and purchased from a German company, but assembled and shipped from China, is there a duty applied to that product into the United States? If the German company purchased the same printers and stocked and shipped them from Germany, does that change the duties […]

  • Paying Duty/Tax

    Question: We are going to purchase from a new supplier as incoterm DDP.  We will be the importer of record, but the supplier is saying the broker will invoice them for the entry fee, duty/tax.  Is this acceptable to CBP or must we, the importer be directly invoiced for the duty/tax?  If we are audited, […]

  • Tariffs Determination

    Question: The product to be imported is an assembly line, with invoice value of only 10% of the contract value. What is the total tariff duty to be paid, is it only the 10% value as per invoice or the total cost of the assembly line. Should we pay only the 10% or we need […]

  • Dutiable Payments and Reimbursed Duties

    Question: We have a situation where free trade claims were made upon import, only to find out the exporter who provided the free trade certificate did not properly qualify goods.  Discovery was made during a Customs audit.   Importer is now subject to duties + interest + penalty and has requested the Exporter reimburse these costs […]

  • First Sale Invoice

    Question: I never participated in the First Sale program and at my new company i see that we meet the requirements (bona fide sale, direct export to USA, unrelated parties, etc).  The flow is we are the USA buyer (IOR) and the middleman is in the USA.  The middleman deals with a foreign manufacturer.  So […]

  • Brand Name Change

    Question: Our company is going through a brand change. Below is what we have considered that will be impacted by the change. Is there anything else we need to consider? New POA’s with brokers. US Customs require new ACE Account (CBP Form 5106). USMCA will require mass COO document changes. Import Bonds and Insurance Need […]

  • Claiming Manufacturer cost on Entry

    Question: So was wondering how to claim manufacturing cost on imports. will be paying the foreign manufacturer an annual sum Not sure what the percentage of the product will actually be a US Import and need to be claimed on entry. How would I claim this and what is the time frame to claim the […]

  • Liquidation Notices and Supplemental Duty Bills

    QUESTION: As CBP no longer issues paper Liquidation Notices and Supplemental Duty Bills, how does an importer without an ACE account receive Supplemental Duty Bills? Supposedly, CBP provides a web site where this information can be searched, without an ACE account, by entry number or importer number. Can anyone provide that website? Thank you. ========== […]


    QUESTION: For a shipment that arrives in LA/LB and then is moved on an I.T. to Atlanta, is the duty rate based on the date of arrival in LA/LB or on the date that entry is filed (arrival) in Atlanta. Where is this answer found in the regulations? ******************* Answers: I believe duties are based […]


    QUESTION: Does the community know if Customs has a threshold for issuing a duty refund? For instance, if we are owed a refund of $14, will Customs issue a refund or is there a specific dollar amount required before they will do so? ========== Answers: Yes, there is a de mimimis of $20. CBP will […]


    QUESTION: 301 duties- will these additional duties  be able to be refunded through the drawback process? ========== Answers: No, 232 and 301 additional duties are not eligible for drawback. ========== No =========