Question: We found out that we might be out of compliance with the requirements of a USDA Permit. Can anyone point me in the direction of the USDA Fines and Penalties regs as well as information on submitting a prior disclosure. CBP (19 CFR §§ 162.74 and 163.11) govern the PD process. Where is this […]
Question: We have identified two entries for which a significant payment of Section 301 duties were paid erroneously ($1oos of thousands) due to our broker incorrectly reporting COO China. The issue surfaced by chance, months after liquidation and closure of the 180 day Protest period. By chance we are submitting a disclosure for another matter, […]
Question: I was wondering if anyone knows how to declare interest in a prior disclosure and what the % is that is charged to estimate the complete risk. Answer 1: Hi. We often run across this question. First off, if we read the statute carefully, we don’t pay interest. According to section 1592, the benefit […]
Question: Can Pay.gov be used if submitting payment related to additional duty for a prior disclosure or is the only means of payment is to provide a check for the additional duty? Answer 1: Check only and be careful to submit directly to the port where you filed the prior disclosure.
Question: When submitting a prior disclosure when duty is owed can the duty be paid though the pay.gov web site or is the only payment via check? Answer 1: Duty must be paid by check. You’ll want to work with the corresponding CEE, and identify the port at which the greatest number of entries in […]
QUESTION: When a post summary correction is made we are seeing the entry liquidate immediately in some cases and in other cases it keeps the regular liquidation schedule. Does anyone have insight into why they might be done differently. Second, if you submit a prior disclosure and the underpaid duties based on using an HTS […]
OT Fact Sheet: Origin Certification Requirements QUESTION: Can someone offer a “Managing Disclosure Policy” template typically used by an organization as part of their compliance program? %%%%%%%%%% ANSWER: This should be a component covered in your Trade Compliance Manual. The section should be called “Interactions, Communications or Correspondence with Customs Agencies and OGA”. here is […]
OT Fact Sheet: Origin Certification Requirements QUESTION: After filing a Prior Disclosure to CBP with check, CBP has requested the importer to sign a Status of Limitation Waive form. Research says not to sign the document but I wanted to ask the trade if they had an opinion of what is the purposes of the […]
QUESTION: After filing a Prior Disclosure to CBP with check, CBP has requested the importer to sign a Status of Limitation Waive form. Research says not to sign the document but I wanted to ask the trade if they had an opinion of what is the purposes of the form, if one should or should […]
QUESTION: We have a Prior Disclosure that doesn’t seem to be moving at CBP. What should we expect in normal processing times, and when might we receive an invoice for any additional duties or interest? =========== Answers: There are some disclosures on which we never received closure, and never received an invoice for interest. Some […]
QUESTION: The ICP for Prior Disclosure does allow netting pursuant to 19 CFR 163.11(d). “Under 19 CFR § 163.11(d), the overpayments of duties, taxes, and fees may be offset against underpayments of duties, taxes, and fees in prior disclosure claims where the requirements are satisfied. Offsetting will be allowed only on finally liquidated entries within […]
QUESTION: I am a LCB and have worked for an importer that brings in vehicle parts for a couple of years and the majority of our items were classified as “parts of” the higher assembly vehicle. In some cases, this was the correct classification and in other cases it was not. For example, there are […]
