Customs Duties

Questions and answers about Customs Duties

  • 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. ========== […]

  • DATE FOR DUTY ON I.T. SHIPMENTS

    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 […]

  • DUTY REFUND THRESHOLD

    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 […]

  • 301 DUTIES AND DRAWBACK

    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 =========  

  • TIMELY DUTY RATES

    QUESTION: I am tasked with providing accurate duty rates for apparel to our sourcing team then classifying the goods closer to ensure accuracy for customs.I’m curious to know what best practices other importers are using to provide true rates to sourcing, or how you use to streamline/automate this process.Line-by-line on Excel is too time consuming. […]

  • DUTY CALCULATION

    Question: I am new to this function, so bear with me on a basic question. Are duties computed by country of production or country of origin as stated on the bill of lading? Or are both used in the calculation? *********** Answers: It may be………….depends on the country importing from.     Look at your HTSUSA,    there […]

  • Customs Duties Q&A 1

    Does anyone know of the % difference in country taxes or VAT on product shipped from EU country (UK) to others in Europe, versus shipping from the U.S. (All are foreign made goods)

  • Customs Duties Q&A 2

    We are sending a piece of equipment from Illinois to England to be converted for use in France. This will be only a temporary import to England. A third US Company will handle the shipment to Paris. Can this be done so that the English company does not have to pay duties or taxes or […]