C22u—Customs Entry Procedures and Enforcement

Subscriber price: $118.00, Non-subscriber price: $169.00
Estimated total study time: 8 hours 45 minutes [Enroll now]

This course addresses the various types of U.S. Customs entries, Customs valuation and duty computation, finalization and post-entry handling of customs entries, country of origin and marking requirements, required record-keeping and how Customs and Border Protection (CBP) enforces its own and other U.S. import laws and regulations.

Although the operational particulars in which U.S. importation takes place varies with the transportation mode, this course is applicable to all operational environments.

Note: This course does not cover HTSUS classification. For an introduction to the tariff, not including the General or Additional Rules, see C6.1u—Introduction to U.S. Customs Tariff (HTSUS) Classification. For a comprehensive, more in-depth classification course please see CB5u—Intro to U.S. Customs Brokerage, Part 5: U.S. Customs Tariff (HTSUS) Classification.

Individuals wishing to learn more basics about U.S. Export and Import processes should also consider completing the following GISTnet courses:

Determining the Type of Customs Entry Based on Import Situation

This lesson explains the customs entry process and determining the type of entry needed depending on the import situation.

(Estimated study time: 1 hour 10 minutes)

Customs Entries for Temporary Importations and Other Special Entries

Goods which are to be in the the U.S. only temporarily, or are imported for exhibition only, are often entered under special provisions to avoid the payment of duty and/or simplify the import and re-export process. This lesson addresses these types of entries/procedures.

(Estimated study time: 1 hour 1 minute)

Transaction Value and the Invoice Price

There are 6 different methods that CBP uses to appraise the value of goods so that all importers are treated fairly. In this lesson we will present the basics of the invoice price paid or payable and currency conversion.

(Estimated study time: 1 hour 19 minutes)

Determination and Calculation of Duties, Fees and Taxes

In order to determine the proper duty rate it is important to be able to read all of the parts of the HTSUS. Different rates of duty columns mean different things. There are codes called special program indicator (SPI)s that increase or decrease normal trade relation (NTR) duty rates. It is also essential to understand certain circumstances where articles are exempted from duty or allowed to be commingled together. This lesson addresses all of these issues.

Duty rates come in many forms, some are based on a percentage of the net entered value and some are compound and complex. Taxes may apply to some types of goods like alcohol. Trade agreements affect the duty computation and there is special treatment based on importer and disposition of goods. These will all be demonstrated in this lesson.

(Estimated study time: 1 hour 29 minutes)

Entry Finalization and Recordkeeping Requirements

What is the importer's responsibility to report errors? How does CBP make liquidation decisions and how do they tell the import what they've decided? What is the difference between estimated duties and liquidated duties? What is liquidation? How does CBP ask for information? What records need to be kept, by whom, and for how long? We will cover this and more in this lesson.

(Estimated study time: 1 hour 4 minutes)

Post Entry Remedies for Error Correction

This lesson gives a short overview to provide an understanding of the work involved in correcting entries that are not done right the first time. It also stresses the importance of reporting and correcting any errors that may be discovered.

(Estimated study time: 50 minutes)

U.S. Country of Origin and Marking Requirements

Rules of origin are needed in order to determine the country of origin of an article. Once the proper country of origin is determined, it must be marked on the product. Improper country of origin markings or removal of these markings after the fact is punishable by fines and/or imprisonment. There are some exceptions to the marking rules and some country of origin markings are required to be designed and applied in a certain way to be acceptable. We will touch on these requirements which can cause problems at the time of customs release.

(Estimated study time: 59 minutes)

Customs and Border Protection (CBP) Enforcement Provisions

Different types of import violations and penalties will be discussed along with mitigation techniques.

(Estimated study time: 53 minutes)