Customs Duties

Questions and answers about Customs Duties

  • 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 ( This is the easiest way to obtain them as soon as they are published.  I checked […]

  • HMF Refund

    Question: Our sister company (foreign IOR) is importing an disassembled aircraft via ocean into the US to be re-assembled.   Once the assembly is completed, the aircraft will be shipped to the final customer in another country. The question is, are there any options for the FIOR to avoid paying the higher amount of HMF fees?  […]

  • 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 […]