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C-TPATVerified,MBE#AU01398
“It’s our job to make your job Easier”
Pedraza Customhouse Brokers, Inc. offers a wide
variety of services and expertise in Customs Brokerage
with more than 20 years’ experience, established
1989, in the customs, logistics, freight forwarding, and
warehousing business.
We import/export a variety of merchandise from auto
parts, electronics, food, medical equipment to
furniture. Pedraza CHB is a validated partner of C-
TPAT, U.S. Customs & Border Protection’s, Customs
and Trade Partnership Against Terrorism program.
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Why partner with Pedraza Customhouse Brokers?
 Established in 1989, Pedraza CHB has
vast knowledge of U.S. CBP and
international trade, compliance and
ways to save your company money.
 Expertise in NAFTA and NAFTA
refunds.
 Consulting for U.S. Customs
compliance.
 We can streamline your trade
operation to run more smoothly and
efficiently.
 Computer capabilities and the ability
transmit EDI.
 Reconciliation for NAFTA & Value on the
same entries.
 We produce reporting that help your
trade and accounting depts. better track
and manage expenses and duties by part
numbers. If your plant runs on part
numbers, shouldn’t your Customs Broker?
 Experience in Foreign Trade Zones.
 As a verified partner, we can help
you with C-TPAT training and C-TPAT
compliance
 Pedraza CHB is a Certified Minority
Supplier.
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BASICS OF IMPORTING INTO THE
U.S.
• What information do you need to
import into the U.S.?
• Who can import into the U.S.?
• What documents do you need to
import?
• What is the process for importing?
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Definitions:
BASICS OF IMPORTING INTO
THE U.S.
 U.S. Customs & Border
Protection (CBP)
 Duly licensed customs
broker.
 Importer of record
 Customs power of
attorney.
 Continuous importer
bond vs. single entry
bond.
 HTS (Harmonized Tariff
Schedule)
 Duties and Payment
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Definitions:
U.S. Customs & Border
Protection (CBP)
Under the Dept. of Homeland
security. It is CBP’s job to
protect the U.S. territories and
revenue of the United States.
Performing physical checks of
travelers, cargo and vehicles
Inspecting commercial
trucking and passenger
vehicles at land border
crossings
Duly Licensed Customs Broker
Verify you are using a licensed
Broker. CBP issues broker
licenses. Know your Broker:
Even though you are using a
licensed broker, the “importer
of record” is still held
responsible for proper filing of
the entry and duties, if there
are any.
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Definitions:
Importer: is the
importer of record
and liable for duties
and responsible to
pay Custom & Border
Protection (CBP) and
penalties
Power of Attorney gives the
Customs Broker the authority to import
on behalf of their customer.
CFR 141.31 “Limited or general power of
attorney. A power of attorney may be
executed for the transaction by an agent
or attorney of a specified part or all the
Customs business of the principal.”
• Must be signed by an officer of the
Company.
• State company IRS number.
• If individual state your Social Security
number.
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Definitions:
Single entry Bond is a surety
that guarantees US Customs
duties and penalties will be
paid if not by the importer
than the surety.
This bond is good only for one
importation and must be for
the full value of the
merchandise or 3 times the
amount if requires another
governmental agency.
Can be provided with the entry
– No wait time.
Continuous Bond A continuous
bond is a surety that
guarantees US Customs duties
and penalties will be paid if
not by the importer than the
surety but is good for 1 year.
Your customs broker can
supply you with a bond.
Continuous bonds take approx.
2 weeks to 4 weeks to be
processed by the National
Finance center.
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Definitions:
Harmonized Tariff System
(HTS)/ classification of
commodities. The HTS is the
manner in which US customs
classifies all commodities.
Duties: Merchandise is subject
to them in accordance to the
HTS commodity code. The
importer of record is
responsible for their payment.
§111.29 Diligence in correspondence
and paying monies.
If you are the importer of record,
payment to the broker will not relieve
you of liability for customs charges
(duties, taxes, or other debts owed CBP)
in the event the charges are not paid by
the broker. Therefore, if you pay by
check, customs charges may be paid with
a separate check payable to the “U.S.
Customs and Border Protection” which
will be delivered to CBP by the broker.
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Who can Import?
 U.S. companies uses IRS
Number.
 U.S. citizen Social Security.
 A non-U.S. citizen or company
with an agent in the state
where the port of entry is
located that serves as resident
agent in the U.S. on behalf of
the foreign corporation's
behalf.
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What do you need to import into the U.S.?
1. Importer: Who is the
importer of record and liable
for duties and responsible to
pay Custom & Border
Protection (CBP) and
penalties?
2. Exporter information
3. Shipper information
4. Consignee information
5. Shipping information/Carrier
6. Port of Entry
7. Right to make Entry: Proof
that they have right to make
entry which is BOL, Manifest
and invoices.
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What do you need to import into the U.S.?
8. Have a Customs Broker
prepare and submit the
merchandise for
consumption entry.
9. Instructions for the
Customs Broker for
delivery/ shipping
information.
10. Have invoices with
Harmonized Tariff Schedule
(HTS) and Country of Origin
(COO).
11. Description of items written
on invoice with enough to
classify using the HTS.
12. ISF- 149.2 Importer security
filing (a) Importer security filing
required. For cargo arriving by vessel..
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• (a) Importer security filing required. For cargo
arriving by vessel, with the exception of any
bulk cargo pursuant to ……..must submit in
English the Importer Security Filing elements
prescribed in ….of this section via a CBP-
approved electronic interchange system.
• (b) Time of transmission.
• (1) Seller, buyer, importer of record number
/ foreign trade zone applicant identification
number, and consignee number(s)…. no later
than 24 hours before the cargo is laden
aboard the vessel at the foreign port.
• (2) Manufacturer (or supplier), ship to party,
country of origin, and commodity HTSUS
number …….no later than 24 hours before
the cargo is laden aboard the vessel at the
foreign port.
• Container stuffing location and
consolidator (stuffer)……as early as
possible, in no event later than 24 hours
prior to arrival in a United States port …….
• (4) The data elements required under
§149.3(b) of this part for FROB, prior to
lading aboard the vessel at the foreign
port.
• This is just a summary and not all the
requirements.
•.
ISF
149.2 Importer security filing
149.2 Importer security filing (ISF)
(a) Importer security filing required.
For cargo arriving by vessel, with the
exception of any bulk cargo pursuant
to ……..must submit in English the
Importer Security Filing elements
prescribed in ….of this section via a
CBP-approved electronic interchange
system.
(b) Time of transmission.
(1) Seller, buyer, importer of record
number / foreign trade zone applicant
identification number, and consignee
number(s)…. no later than 24 hours
before the cargo is laden aboard the
vessel at the foreign port.
*This is just a summary and not all the requirements.
(2) Manufacturer (or supplier), ship to party,
country of origin, and commodity HTSUS
number …….no later than 24 hours before the
cargo is laden aboard the vessel at the foreign
port.
Container stuffing location and consolidator
(stuffer)……as early as possible, in no event
later than 24 hours prior to arrival in a United
States port …….
(4) The data elements required under
§149.3(b) of this part for FROB, prior to lading
aboard the vessel at the foreign port.
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What needs to be on your invoices:
§141.86 Contents of invoices and general requirements
(a) General information required on the
invoice
(1) The port of entry to which the
merchandise is destined
(2) The time when, the place
where, and the person by whom
and the person to whom the
merchandise is sold or agreed to
be sold (consignee)
(3) A detailed description of the
merchandise, including the name
by which each item is known
(4) The quantities in the weights
and measures
(5) The purchase price of each
item in the currency of the
purchase
(6) If the merchandise is shipped
otherwise than in pursuance of a
purchase or an agreement to
purchase, the value for each item,
in the currency in which the
transactions are usually made
(7) The kind of currency, whether
gold, silver, or paper;
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What needs to be on your invoices:
§141.86 Contents of invoices and general requirements
(8) All charges upon the merchandise
itemized by name and amount,
including freight, insurance,
commission, cases, containers,
coverings, and cost of packing;
(9) All rebates, drawbacks, and
bounties, separately itemized,
allowed upon the exportation of the
merchandise;
(10) The country of origin (COO) of
the merchandise;
(11) All goods or services furnished
for the production of the
merchandise (e.g., assists such as
dies, molds, tools, engineering work)
not included in the invoice price.
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What needs to be on your invoices:
§141.86 Contents of invoices and general requirements
(b) Nonpurchased
merchandise shipped by
other than manufacturer
(c) Merchandise sold in
transit
(d) Invoice to be in English.
(e) Packing list.
(f) Weights and measures.
(g) Discounts.
(h) Numbering of invoices and
pages—
(2) Pages.
(3) Both invoices and
pages
(i) Information may be on
invoice or attached thereto
(j) Name of responsible
individual.
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How to Value Your Merchandise
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There are 5 basic valuation for merchandise that need to
be used on invoices for Customs purposes.
The preferred method of appraisement is
transaction value.
If the merchandise cannot be appraised on the basis of
transaction value, then the alternative methods are listed
in the preferred order of appraisement.
• Transaction Value of Identical Merchandise
• Transaction Value of Similar Merchandise
• Deductive Value
• Computed Value
• Values if Other Values Cannot be Determined (not review here in
this presentation.)
How to Value Your Merchandise
§152.102 Definitions. Customs valuation of merchandise
• As used in this subpart, the
following terms will have the
meanings indicated:
• (a) Assist. (1) “Assist” means
any of the following if
supplied directly or indirectly,
and free of charge or at
reduced cost, by the buyer of
imported merchandise for
use in connection with the
production or the sale for
export to the United States of
the merchandise:
• (i) Materials, components,
parts, and similar items
incorporated in the imported
merchandise.
((ii) Tools, dies, molds, and
similar items used in the
production of the imported
merchandise.
(iii) Merchandise consumed in
the production of the imported
merchandise.
(iv) Engineering, development,
artwork, design work, and
plans and sketches that are
undertaken elsewhere than in
the United States and are
necessary for the production of
the imported merchandise.
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How to Value Your Merchandise
152.103 Transaction value. (this is a summary only)
• (3) Assembled merchandise. The price actually
paid or payable may represent an amount for
the assembly of imported merchandise in which
the seller has no interest other than as the
assembler.
• (4) Rebate. Any rebate of, or other decrease in,
the price actually paid or payable made or
otherwise effected between the buyer and
seller after the date of importation of the
merchandise will be disregarded in determining
the transaction value under §152.103(b).
• (5) Foreign inland freight and other inland
charges incident to the international shipment
of merchandise—(i) Ex-factory sales. If the price
actually paid or payable by the buyer to the
seller for the imported merchandise does not
include a charge for foreign inland freight and
other charges for services incident to the
international shipment of merchandise (an ex-
factory price), those charges will not be added
to the price.
• (a) Price actually paid or payable—(1)
General. In determining transaction
value, the price actually paid or payable
will be considered without regard to its
method of derivation. It may be the
result of discounts, increases, or
negotiations, or may be arrived at by the
application of a formula, such as the price
in effect on the date of export in the
London Commodity Market. The word
“payable” refers to a situation in which
the price has been agreed upon, but
actual payment has not been made at the
time of importation.
• Actual transaction value based on the
price actually paid or payable by the
retailer.
• (2) Indirect payment. An indirect
payment would include the settlement by
the buyer, in whole or in part, of a debt
owed by the seller, or where the buyer
receives a price reduction on a current
importation as a means of settling a debt
owed him by the seller.
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How to Value Your Merchandise
152.103 Transaction value. (this is a summary only)
• (iii) The value, apportioned as
appropriate, of any assist;
• (iv) Any royalty or license fee related
to the imported merchandise that
the buyer is required to pay, directly
or indirectly, as a condition of the
sale of the imported merchandise for
exportation to the United States; and
• (v) The proceeds of any subsequent
resale, disposal, or use of the
imported merchandise that accrue,
directly or indirectly, to the seller.
• (b) Additions to price actually
paid or payable. (1) The
transaction value of imported
merchandise is the price actually
paid or payable for the
merchandise when sold for
exportation to the United States,
plus amounts equal to:
• (i) The packing costs incurred by
the buyer with respect to the
imported merchandise;
• (ii) Any selling commission
incurred by the buyer with respect
to the imported merchandise;
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How to Value Your Merchandise
152.105 Deductive value. (this is a summary only)
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(a) Merchandise concerned. For the purposes of deductive value, “merchandise concerned”
means the merchandise being appraised, identical merchandise, or similar merchandise.
(b) Merchandise of the same class or kind. For the purposes of deductive value, “merchandise of
the same class or kind” includes merchandise imported from the same country as well as other
countries as the merchandise being appraised.
(c) Prices. The deductive value of the merchandise being appraised is whichever of the following
prices (as adjusted under paragraph (d) of this section) is appropriate depending upon when and
in what condition the merchandise concerned is sold in the United States:
(d) Deductions from price. The price determined under paragraph (c) of this section will be
reduced by an amount equal to:
(e) Profit and general expenses; special rules. (1) The deduction made for profit and general
expenses (taken as a whole) will be based upon the importer's profit and general expenses,
unless the profit and general expenses are inconsistent with those reflected in sales in the United
States of imported merchandise of the same class or kind from all countries, in which case the
deduction will be based on the usual profit and general expenses reflected in those sales, as
determined from sufficient information. Any State or local tax imposed on the importer with
respect to the sale of imported merchandise will be treated as a general expense.
How to Value Your Merchandise
152.105 Deductive value. (this is a summary only)
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• (f) Packing costs. The price determined under paragraph
(c) of this section will be increased, but only to the extent
that the costs are not otherwise included, by an amount
equal to the packing costs incurred by the importer or
the buyer with respect to the merchandise concerned.
• (g) Assists. For purposes of determining deductive value,
any sale to a person who supplies any assist for use in
connection with the production or sale for export of the
merchandise concerned will be disregarded.
• (h) Unit price in greatest aggregate quantity. The unit
price will be established after a sufficient number of units
have been sold to an unrelated person.
How to Value Your Merchandise
§152.106 Computed value. (this is a summary only)
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(a) Elements. The computed value of imported merchandise is the sum of:
(1) The cost or value of the materials and the fabrication and other processing of any kind
employed in the production of the imported merchandise;
(2) An amount for profit and general expenses equal to that usually reflected in sales of
merchandise of the same class or kind as the imported merchandise that are made by the
producers in the country of exportation for export to the United States;
(3) Any assist, if its value is not included under paragraph (a) (1) or (2) of this section; and
(4) The packing costs.
(b) Special rules. (1) The cost or value of materials under paragraph (a)(1) of this section will not
include the amount of any internal tax imposed by the country of exportation that is directly
applicable to the materials or their disposition if the tax is remitted or refunded upon the
exportation of the merchandise in the production of which the materials were used.
(2) The amount for profit and general expenses under paragraph (a)(2) of this section will be
based upon the producer's profit and general expenses, unless the producer's profit and general
expenses are inconsistent with those usually reflected in sales of merchandise of the same class
or kind as the imported merchandise that are made by producers in the country of exportation
for export to the United States. In that case, the amount under paragraph (a)(2) of this section
will be based on the usual profit and general expenses of such producers in those sales, as
determined from “sufficient information”. See §152.102(j).
How to Value Your Merchandise
§152.106 Computed value. (this is a summary only)
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• (c) Profit and general expenses. The amount for profit and general
expenses will be taken as a whole. If the producer's profit figure is
low and general expenses high, those figures taken together
nevertheless may be consistent with those usually reflected in sales
of imported merchandise of the same class or kind.
• (d) Assists and packing costs. Computed value also will include an
amount equal to the apportioned value of any assists used in the
production of the imported merchandise and the packing costs for
the imported merchandise. …. If duplication occurs, a separate
amount for the value of the assists will not be added to the other
elements as it is not intended that any component of computed
value be included twice.
• (e) Merchandise of same class or kind. ….. For the purpose of
computed value, merchandise of the same class or kind must be
from the same country as the merchandise being appraised.
What Else do You need to Import?
• NAFTA Cert. or other FTA for
duty free treatment.
• Marking merchandise as to
where it was made. The
Country of Origin according to
CFR19.
• Other U.S. AGENCIES that can
determine entry are FDA, FCC,
DOT, APHIS.
• INCO Terms to assist with the
shipment.
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 Imported merchandise that is NAFTA qualified
will pay duty at the NAFTA duty rate which in
most cases is zero.
 MPF payment is also avoided.
 Significant savings from using NAFTA
preferential treatment.
NAFTA Duty and MPF Savings
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NAFTA CERTIFICATE
OR OTHER FREE TRADE AGGREEMENT (FTA)
North American Free Trade
Agreement (NAFTA)
§181.11 Certificate of Origin.
• (a) General. A Certificate of Origin
shall be employed to certify that a
good being exported either from the
United States into Canada or Mexico
or from Canada or Mexico into the
United States qualifies as an
originating good for purposes of
preferential tariff treatment under
the NAFTA.
• (b) Preparation of Certificate in the
United States. An exporter in the
United States who completes and
signs a Certificate of Origin for the
purpose set forth in paragraph (a) of
this section shall use Customs Form
• (b)….Where the U.S. exporter is not
the producer of the good, that
exporter may complete and sign a
Certificate on the basis of:
• (1) Its knowledge of whether the
good qualifies as an originating
good;
• (2) Its reasonable reliance on the
producer's written representation
that the good qualifies as an
originating good; or
• (3) A completed and signed
Certificate for the good
voluntarily provided to the
exporter by the producer.
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NAFTA CERTIFICATE
OR OTHER FREE TRADE AGGREEMENT (FTA)
• (c) Submission of Certificate to
Customs. An exporter in the
United States, and a producer
in the United States who has
voluntarily provided a copy of
a Certificate of Origin to that
exporter pursuant to
paragraph (b)(3) of this
section, shall provide a copy of
the Certificate to Customs
upon request.
• (d) Notification of errors in
Certificate. An exporter or
producer in the United States
who has completed and signed
a Certificate of Origin, and
who has reason to believe that
the Certificate contains
information that is not correct,
shall within 30 calendar days
after the date of discovery of
the error notify in writing all
persons to whom the
Certificate was given by the
exporter or producer of any
change that could affect the
accuracy or validity of the
Certificate.
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• NAFTA reconciliation is used when
merchandise was imported without having a
valid NAFTA certificate on file.
• It allows for the REFUNDING of Duty and
MPF paid. CBP even pays interest.
• The reconciliation can include up to 9999
entries.
.
NAFTA Reconciliation
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MARKING RULES
• §134.1 Definitions
• (b) Country of origin. “Country of
origin” means the country of
manufacture, production, or
growth of any article of foreign
origin entering the United States.
Further work or material added
to an article in another country
must effect a substantial
transformation in order to render
such other country the “country
of origin” within the meaning of
this part; however, for a good of a
NAFTA country, the NAFTA
Marking Rules will determine the
country of origin.
• §134.11 Country of origin marking
required.
• “Marked in a conspicuous place as
legibly, indelibly, and permanently as
the nature of the article (or
container) will permit, in such
manner as to indicate to an ultimate
purchaser in the United States the
English name of the country of origin
of the article, at the time of
importation into the Customs
territory of the United States.
Containers of articles excepted from
marking shall be marked with the
name of the country of origin of the
article unless the container is also
excepted from marking.”
• 134.33 J-List exceptions.
• Articles of a class or kind listed below are
excepted from the requirements of
country of origin marking.
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Other U.S. PARTNER AGENCIES
• FOOD AND DRUG ADMINISTRATION – FDA, The Food and Drug
Administration requires that a copy of the CBPF-3461 and supporting FDA
documents be filed for merchandise subject to their review.
• FEDERAL COMMUNICATIONS COMMISSION – FCC, The Federal
Communications Commission (FCC) requires that a FCC-740 (Statement
Regarding the Importation of Radio Frequency Devices Capable of Causing
Harmful Interference) be filed for merchandise identified as containing
radio frequency devices.
• DEPARTMENT OF TRANSPORTATION – DOT, The U.S. Department of
Transportation (DOT), National Highway Traffic Safety Administration
(NHTSA), requires a Declaration for Importation of Motor Vehicles and
Motor Vehicle Equipment Subject to Federal Motor Vehicle Safety, Bumper
and Theft Prevention Standards (HS-7) be filed for merchandise subject to
their review. . 35
Other U.S. PARTNER AGENCIES
• DEPARTMENT OF AGRICULTURE – Allows the filer to electronically query
the health inspection certificate as it is transmitted to the U.S.
government from the foreign government.
• U.S. FISH AND WILDLIFE SERVICE – The U.S. Fish and Wildlife Service
(FWS) requires that the FWS Form 3-177 (Declaration for Importation or
Exportation of Fish or Wildlife) be filed for fish, wildlife, or any commodity
containing a fish or wildlife product.
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DOT U.S. PARTNER AGENCIES
• For equipment that is imported for the use in motor vehicles could
require the form from the National Highway Traffic Safety Administration
(NHTSA) to monitor the importation and compliance with the Federal
Motor Vehicle Safety Standards.
• For more information, go to the website listed below.
• http://www.nhtsa.gov/cars/rules/import/
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Anti-Dumping & Countervailing Duties
• Under the Tariff Act of 1930, U.S. industries may petition the government
for relief from imports that are sold in the United States at less than fair
value ("dumped") or which benefit from subsidies provided through
foreign government programs. …...
• Additional duties will be required for that commodity. Can be percentage
of the value of the merchandise.
• Can be prohibitively expense, such as 182% of the value of the
merchandise.
• Check to see if your imports could be AD or CV duties. Examples of AD/CV
duties are Bedroom furniture, ball bearings, or steel.
• “Visa" is an endorsement by a foreign government or its representative
that authorizes the export of textile shipments to the United States.
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Quotas & Visas
Several key considerations determine whether a shipment is subject to quota
requirements associated with eligibility for preferential trade benefits:
• HTSUS classification (based on merchandise description);
• Textile category number (associated with HTSUS classification and used to
determine proper quantity in square meter equivalents (SMEs) to apply to
a quantitative restraint);
• HTSUS chapter notes and additional U.S. notes to HTSUS chapters;
• Country of origin (where the goods were grown, produced, or
manufactured); and
Date and time of importation/presentation.
• “Visa" is an endorsement by a foreign government or its representative
that authorizes the export of textile shipments to the United States.
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INCO TERMS
• Group 1. Incoterms® that
apply to any mode of
transport are:
• EXW Ex Works
• FCA Free Carrier
• CPT Carriage Paid To
• CIP Carriage and Insurance
Paid To
• DAT Delivered at Terminal
• DAP Delivered at Place
• DDP Delivered Duty Paid
• Group 2. Incoterms® that
apply to sea and inland
waterway transport only:
• FAS Free Alongside
Ship
• FOB Free on Board
• CFR Cost and Freight
• CIF Cost, Insurance,
and Freight
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.
Truck presents E-Manifest crosses
and clears CBP
Possible CBP examination
required.
E-manifest can be done by the U.S.
Broker or transport Company.
Ship and Air Shipments a
Manifest/ Bill of Lading/airway bill
is needed and send to Notify
PARTY.
*HTS’s:
Some HTS’s require other forms/permits and
must have information before it crosses, such
as:
1.Quota or Visa and “Live Entries”
2.FDA, FCC, DOT, APHIS Other Gov’t Agency
information
3.Countervailing and Anti-Dumping Duties (CVD
& ADD) must be “Live” entry.
CARGO Release ( 3461)
In order to be released by CBP
• ISF for vessel/ship
• Manifest / BOL /AWB at Port of
entry.
Invoices must have:
1. Exporter, Importer, Consignee
2. Invoices must be in English and
legible.
3. Value and currency clearly stated.
4. Description of merchandise.
5. Classify with a current U.S.
Harmonized Tariff System (HTS)
number which is 8 digits long.
6. Rate of Duty, % of duty
7. Country of Origin (COO) based on
the CFR19’s COO.
8. Price per piece
9. Number of pieces/unit count or
unit of measure required by the
HTS.
10. Weight, net and gross
11. Invoices are to be number with
number of pages and page
number for example: 1 of 4 pages
etc.
Other requirements:
• Importer Bond, either a single
transaction bond, or a continuous
bond.
• Broker must have Power of
Attorney with IRS# of importer.
• NAFTA certificate or FTA CERT..
• Merchandise must be marked with
COO.
7501 Consumption Entry
Summary
• Truck has crossed into U.S. or
Cargo is cleared for
consumption. Entry
Summary/ 7501 is due to
CBP within 10 business days
including duties owed to
CBP.
• After the due date, a Post
Entry Amendment (PEA) is
required with a possible
“prior disclosure”.
Port of Entry into the U.S.
42
AUDIT YOUR PAPERWORK FROM YOUR CUSTOMS BROKER
Check and Verify:
 Duties that you are paying.
 COO, HTS and Value of your
shipments.
 Check if FDA, FCC, DOT was
claimed properly.
 Check for AD/CV duties and
Quotas & Visas.
 Notify your broker before
the due date of your entry
for corrections. Entries
summary is due 10 business
days after the Cargo Release
and must be paid at this
time or you.
 Must keep CBP records for 5
years after the entry
summary.
 NAFTA Certificates must be
kept 7 years.
. 43
More Information
Contact Pedraza Customhouse Brokers, Inc.:
Mary Frances Allen, Licensed Customs Broker,
Phone: 915-791-5511
Email: mfallen@pedraza chb.com
El Paso Office & Warehouse
9701 Pan American Dr. Ste. D
El Paso, Texas 79927
915-791-5500
Laredo Office
201 W. Hillside Road Ste. 21
Laredo, Texas 78041
956-764-4900
Visit our website for more information and C-TPAT training materials:
www.pedrazachb.com
. 44
. 45

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How to import into the us 2014 with value

  • 1. . 1
  • 3. “It’s our job to make your job Easier” Pedraza Customhouse Brokers, Inc. offers a wide variety of services and expertise in Customs Brokerage with more than 20 years’ experience, established 1989, in the customs, logistics, freight forwarding, and warehousing business. We import/export a variety of merchandise from auto parts, electronics, food, medical equipment to furniture. Pedraza CHB is a validated partner of C- TPAT, U.S. Customs & Border Protection’s, Customs and Trade Partnership Against Terrorism program. . 3
  • 4. Why partner with Pedraza Customhouse Brokers?  Established in 1989, Pedraza CHB has vast knowledge of U.S. CBP and international trade, compliance and ways to save your company money.  Expertise in NAFTA and NAFTA refunds.  Consulting for U.S. Customs compliance.  We can streamline your trade operation to run more smoothly and efficiently.  Computer capabilities and the ability transmit EDI.  Reconciliation for NAFTA & Value on the same entries.  We produce reporting that help your trade and accounting depts. better track and manage expenses and duties by part numbers. If your plant runs on part numbers, shouldn’t your Customs Broker?  Experience in Foreign Trade Zones.  As a verified partner, we can help you with C-TPAT training and C-TPAT compliance  Pedraza CHB is a Certified Minority Supplier. . 4
  • 5. BASICS OF IMPORTING INTO THE U.S. • What information do you need to import into the U.S.? • Who can import into the U.S.? • What documents do you need to import? • What is the process for importing? . 5
  • 6. Definitions: BASICS OF IMPORTING INTO THE U.S.  U.S. Customs & Border Protection (CBP)  Duly licensed customs broker.  Importer of record  Customs power of attorney.  Continuous importer bond vs. single entry bond.  HTS (Harmonized Tariff Schedule)  Duties and Payment . 6
  • 7. Definitions: U.S. Customs & Border Protection (CBP) Under the Dept. of Homeland security. It is CBP’s job to protect the U.S. territories and revenue of the United States. Performing physical checks of travelers, cargo and vehicles Inspecting commercial trucking and passenger vehicles at land border crossings Duly Licensed Customs Broker Verify you are using a licensed Broker. CBP issues broker licenses. Know your Broker: Even though you are using a licensed broker, the “importer of record” is still held responsible for proper filing of the entry and duties, if there are any. . 7
  • 8. Definitions: Importer: is the importer of record and liable for duties and responsible to pay Custom & Border Protection (CBP) and penalties Power of Attorney gives the Customs Broker the authority to import on behalf of their customer. CFR 141.31 “Limited or general power of attorney. A power of attorney may be executed for the transaction by an agent or attorney of a specified part or all the Customs business of the principal.” • Must be signed by an officer of the Company. • State company IRS number. • If individual state your Social Security number. . 8
  • 9. Definitions: Single entry Bond is a surety that guarantees US Customs duties and penalties will be paid if not by the importer than the surety. This bond is good only for one importation and must be for the full value of the merchandise or 3 times the amount if requires another governmental agency. Can be provided with the entry – No wait time. Continuous Bond A continuous bond is a surety that guarantees US Customs duties and penalties will be paid if not by the importer than the surety but is good for 1 year. Your customs broker can supply you with a bond. Continuous bonds take approx. 2 weeks to 4 weeks to be processed by the National Finance center. . 9
  • 10. Definitions: Harmonized Tariff System (HTS)/ classification of commodities. The HTS is the manner in which US customs classifies all commodities. Duties: Merchandise is subject to them in accordance to the HTS commodity code. The importer of record is responsible for their payment. §111.29 Diligence in correspondence and paying monies. If you are the importer of record, payment to the broker will not relieve you of liability for customs charges (duties, taxes, or other debts owed CBP) in the event the charges are not paid by the broker. Therefore, if you pay by check, customs charges may be paid with a separate check payable to the “U.S. Customs and Border Protection” which will be delivered to CBP by the broker. . 10
  • 11. . 11
  • 12. Who can Import?  U.S. companies uses IRS Number.  U.S. citizen Social Security.  A non-U.S. citizen or company with an agent in the state where the port of entry is located that serves as resident agent in the U.S. on behalf of the foreign corporation's behalf. . 12
  • 13. What do you need to import into the U.S.? 1. Importer: Who is the importer of record and liable for duties and responsible to pay Custom & Border Protection (CBP) and penalties? 2. Exporter information 3. Shipper information 4. Consignee information 5. Shipping information/Carrier 6. Port of Entry 7. Right to make Entry: Proof that they have right to make entry which is BOL, Manifest and invoices. . 13
  • 14. What do you need to import into the U.S.? 8. Have a Customs Broker prepare and submit the merchandise for consumption entry. 9. Instructions for the Customs Broker for delivery/ shipping information. 10. Have invoices with Harmonized Tariff Schedule (HTS) and Country of Origin (COO). 11. Description of items written on invoice with enough to classify using the HTS. 12. ISF- 149.2 Importer security filing (a) Importer security filing required. For cargo arriving by vessel.. . 14
  • 15. • (a) Importer security filing required. For cargo arriving by vessel, with the exception of any bulk cargo pursuant to ……..must submit in English the Importer Security Filing elements prescribed in ….of this section via a CBP- approved electronic interchange system. • (b) Time of transmission. • (1) Seller, buyer, importer of record number / foreign trade zone applicant identification number, and consignee number(s)…. no later than 24 hours before the cargo is laden aboard the vessel at the foreign port. • (2) Manufacturer (or supplier), ship to party, country of origin, and commodity HTSUS number …….no later than 24 hours before the cargo is laden aboard the vessel at the foreign port. • Container stuffing location and consolidator (stuffer)……as early as possible, in no event later than 24 hours prior to arrival in a United States port ……. • (4) The data elements required under §149.3(b) of this part for FROB, prior to lading aboard the vessel at the foreign port. • This is just a summary and not all the requirements. •. ISF 149.2 Importer security filing 149.2 Importer security filing (ISF) (a) Importer security filing required. For cargo arriving by vessel, with the exception of any bulk cargo pursuant to ……..must submit in English the Importer Security Filing elements prescribed in ….of this section via a CBP-approved electronic interchange system. (b) Time of transmission. (1) Seller, buyer, importer of record number / foreign trade zone applicant identification number, and consignee number(s)…. no later than 24 hours before the cargo is laden aboard the vessel at the foreign port. *This is just a summary and not all the requirements. (2) Manufacturer (or supplier), ship to party, country of origin, and commodity HTSUS number …….no later than 24 hours before the cargo is laden aboard the vessel at the foreign port. Container stuffing location and consolidator (stuffer)……as early as possible, in no event later than 24 hours prior to arrival in a United States port ……. (4) The data elements required under §149.3(b) of this part for FROB, prior to lading aboard the vessel at the foreign port. 15
  • 16. . 16
  • 17. What needs to be on your invoices: §141.86 Contents of invoices and general requirements (a) General information required on the invoice (1) The port of entry to which the merchandise is destined (2) The time when, the place where, and the person by whom and the person to whom the merchandise is sold or agreed to be sold (consignee) (3) A detailed description of the merchandise, including the name by which each item is known (4) The quantities in the weights and measures (5) The purchase price of each item in the currency of the purchase (6) If the merchandise is shipped otherwise than in pursuance of a purchase or an agreement to purchase, the value for each item, in the currency in which the transactions are usually made (7) The kind of currency, whether gold, silver, or paper; . 17
  • 18. What needs to be on your invoices: §141.86 Contents of invoices and general requirements (8) All charges upon the merchandise itemized by name and amount, including freight, insurance, commission, cases, containers, coverings, and cost of packing; (9) All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise; (10) The country of origin (COO) of the merchandise; (11) All goods or services furnished for the production of the merchandise (e.g., assists such as dies, molds, tools, engineering work) not included in the invoice price. . 18
  • 19. What needs to be on your invoices: §141.86 Contents of invoices and general requirements (b) Nonpurchased merchandise shipped by other than manufacturer (c) Merchandise sold in transit (d) Invoice to be in English. (e) Packing list. (f) Weights and measures. (g) Discounts. (h) Numbering of invoices and pages— (2) Pages. (3) Both invoices and pages (i) Information may be on invoice or attached thereto (j) Name of responsible individual. . 19
  • 20. How to Value Your Merchandise . 20 There are 5 basic valuation for merchandise that need to be used on invoices for Customs purposes. The preferred method of appraisement is transaction value. If the merchandise cannot be appraised on the basis of transaction value, then the alternative methods are listed in the preferred order of appraisement. • Transaction Value of Identical Merchandise • Transaction Value of Similar Merchandise • Deductive Value • Computed Value • Values if Other Values Cannot be Determined (not review here in this presentation.)
  • 21. How to Value Your Merchandise §152.102 Definitions. Customs valuation of merchandise • As used in this subpart, the following terms will have the meanings indicated: • (a) Assist. (1) “Assist” means any of the following if supplied directly or indirectly, and free of charge or at reduced cost, by the buyer of imported merchandise for use in connection with the production or the sale for export to the United States of the merchandise: • (i) Materials, components, parts, and similar items incorporated in the imported merchandise. ((ii) Tools, dies, molds, and similar items used in the production of the imported merchandise. (iii) Merchandise consumed in the production of the imported merchandise. (iv) Engineering, development, artwork, design work, and plans and sketches that are undertaken elsewhere than in the United States and are necessary for the production of the imported merchandise. . 21
  • 22. How to Value Your Merchandise 152.103 Transaction value. (this is a summary only) • (3) Assembled merchandise. The price actually paid or payable may represent an amount for the assembly of imported merchandise in which the seller has no interest other than as the assembler. • (4) Rebate. Any rebate of, or other decrease in, the price actually paid or payable made or otherwise effected between the buyer and seller after the date of importation of the merchandise will be disregarded in determining the transaction value under §152.103(b). • (5) Foreign inland freight and other inland charges incident to the international shipment of merchandise—(i) Ex-factory sales. If the price actually paid or payable by the buyer to the seller for the imported merchandise does not include a charge for foreign inland freight and other charges for services incident to the international shipment of merchandise (an ex- factory price), those charges will not be added to the price. • (a) Price actually paid or payable—(1) General. In determining transaction value, the price actually paid or payable will be considered without regard to its method of derivation. It may be the result of discounts, increases, or negotiations, or may be arrived at by the application of a formula, such as the price in effect on the date of export in the London Commodity Market. The word “payable” refers to a situation in which the price has been agreed upon, but actual payment has not been made at the time of importation. • Actual transaction value based on the price actually paid or payable by the retailer. • (2) Indirect payment. An indirect payment would include the settlement by the buyer, in whole or in part, of a debt owed by the seller, or where the buyer receives a price reduction on a current importation as a means of settling a debt owed him by the seller. . 22
  • 23. How to Value Your Merchandise 152.103 Transaction value. (this is a summary only) • (iii) The value, apportioned as appropriate, of any assist; • (iv) Any royalty or license fee related to the imported merchandise that the buyer is required to pay, directly or indirectly, as a condition of the sale of the imported merchandise for exportation to the United States; and • (v) The proceeds of any subsequent resale, disposal, or use of the imported merchandise that accrue, directly or indirectly, to the seller. • (b) Additions to price actually paid or payable. (1) The transaction value of imported merchandise is the price actually paid or payable for the merchandise when sold for exportation to the United States, plus amounts equal to: • (i) The packing costs incurred by the buyer with respect to the imported merchandise; • (ii) Any selling commission incurred by the buyer with respect to the imported merchandise; . 23
  • 24. How to Value Your Merchandise 152.105 Deductive value. (this is a summary only) . 24 (a) Merchandise concerned. For the purposes of deductive value, “merchandise concerned” means the merchandise being appraised, identical merchandise, or similar merchandise. (b) Merchandise of the same class or kind. For the purposes of deductive value, “merchandise of the same class or kind” includes merchandise imported from the same country as well as other countries as the merchandise being appraised. (c) Prices. The deductive value of the merchandise being appraised is whichever of the following prices (as adjusted under paragraph (d) of this section) is appropriate depending upon when and in what condition the merchandise concerned is sold in the United States: (d) Deductions from price. The price determined under paragraph (c) of this section will be reduced by an amount equal to: (e) Profit and general expenses; special rules. (1) The deduction made for profit and general expenses (taken as a whole) will be based upon the importer's profit and general expenses, unless the profit and general expenses are inconsistent with those reflected in sales in the United States of imported merchandise of the same class or kind from all countries, in which case the deduction will be based on the usual profit and general expenses reflected in those sales, as determined from sufficient information. Any State or local tax imposed on the importer with respect to the sale of imported merchandise will be treated as a general expense.
  • 25. How to Value Your Merchandise 152.105 Deductive value. (this is a summary only) . 25 • (f) Packing costs. The price determined under paragraph (c) of this section will be increased, but only to the extent that the costs are not otherwise included, by an amount equal to the packing costs incurred by the importer or the buyer with respect to the merchandise concerned. • (g) Assists. For purposes of determining deductive value, any sale to a person who supplies any assist for use in connection with the production or sale for export of the merchandise concerned will be disregarded. • (h) Unit price in greatest aggregate quantity. The unit price will be established after a sufficient number of units have been sold to an unrelated person.
  • 26. How to Value Your Merchandise §152.106 Computed value. (this is a summary only) . 26 (a) Elements. The computed value of imported merchandise is the sum of: (1) The cost or value of the materials and the fabrication and other processing of any kind employed in the production of the imported merchandise; (2) An amount for profit and general expenses equal to that usually reflected in sales of merchandise of the same class or kind as the imported merchandise that are made by the producers in the country of exportation for export to the United States; (3) Any assist, if its value is not included under paragraph (a) (1) or (2) of this section; and (4) The packing costs. (b) Special rules. (1) The cost or value of materials under paragraph (a)(1) of this section will not include the amount of any internal tax imposed by the country of exportation that is directly applicable to the materials or their disposition if the tax is remitted or refunded upon the exportation of the merchandise in the production of which the materials were used. (2) The amount for profit and general expenses under paragraph (a)(2) of this section will be based upon the producer's profit and general expenses, unless the producer's profit and general expenses are inconsistent with those usually reflected in sales of merchandise of the same class or kind as the imported merchandise that are made by producers in the country of exportation for export to the United States. In that case, the amount under paragraph (a)(2) of this section will be based on the usual profit and general expenses of such producers in those sales, as determined from “sufficient information”. See §152.102(j).
  • 27. How to Value Your Merchandise §152.106 Computed value. (this is a summary only) . 27 • (c) Profit and general expenses. The amount for profit and general expenses will be taken as a whole. If the producer's profit figure is low and general expenses high, those figures taken together nevertheless may be consistent with those usually reflected in sales of imported merchandise of the same class or kind. • (d) Assists and packing costs. Computed value also will include an amount equal to the apportioned value of any assists used in the production of the imported merchandise and the packing costs for the imported merchandise. …. If duplication occurs, a separate amount for the value of the assists will not be added to the other elements as it is not intended that any component of computed value be included twice. • (e) Merchandise of same class or kind. ….. For the purpose of computed value, merchandise of the same class or kind must be from the same country as the merchandise being appraised.
  • 28. What Else do You need to Import? • NAFTA Cert. or other FTA for duty free treatment. • Marking merchandise as to where it was made. The Country of Origin according to CFR19. • Other U.S. AGENCIES that can determine entry are FDA, FCC, DOT, APHIS. • INCO Terms to assist with the shipment. . 28
  • 29.  Imported merchandise that is NAFTA qualified will pay duty at the NAFTA duty rate which in most cases is zero.  MPF payment is also avoided.  Significant savings from using NAFTA preferential treatment. NAFTA Duty and MPF Savings 29
  • 30. NAFTA CERTIFICATE OR OTHER FREE TRADE AGGREEMENT (FTA) North American Free Trade Agreement (NAFTA) §181.11 Certificate of Origin. • (a) General. A Certificate of Origin shall be employed to certify that a good being exported either from the United States into Canada or Mexico or from Canada or Mexico into the United States qualifies as an originating good for purposes of preferential tariff treatment under the NAFTA. • (b) Preparation of Certificate in the United States. An exporter in the United States who completes and signs a Certificate of Origin for the purpose set forth in paragraph (a) of this section shall use Customs Form • (b)….Where the U.S. exporter is not the producer of the good, that exporter may complete and sign a Certificate on the basis of: • (1) Its knowledge of whether the good qualifies as an originating good; • (2) Its reasonable reliance on the producer's written representation that the good qualifies as an originating good; or • (3) A completed and signed Certificate for the good voluntarily provided to the exporter by the producer. . 30
  • 31. NAFTA CERTIFICATE OR OTHER FREE TRADE AGGREEMENT (FTA) • (c) Submission of Certificate to Customs. An exporter in the United States, and a producer in the United States who has voluntarily provided a copy of a Certificate of Origin to that exporter pursuant to paragraph (b)(3) of this section, shall provide a copy of the Certificate to Customs upon request. • (d) Notification of errors in Certificate. An exporter or producer in the United States who has completed and signed a Certificate of Origin, and who has reason to believe that the Certificate contains information that is not correct, shall within 30 calendar days after the date of discovery of the error notify in writing all persons to whom the Certificate was given by the exporter or producer of any change that could affect the accuracy or validity of the Certificate. . 31
  • 32. • NAFTA reconciliation is used when merchandise was imported without having a valid NAFTA certificate on file. • It allows for the REFUNDING of Duty and MPF paid. CBP even pays interest. • The reconciliation can include up to 9999 entries. . NAFTA Reconciliation 32
  • 33. . 33
  • 34. MARKING RULES • §134.1 Definitions • (b) Country of origin. “Country of origin” means the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. • §134.11 Country of origin marking required. • “Marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article, at the time of importation into the Customs territory of the United States. Containers of articles excepted from marking shall be marked with the name of the country of origin of the article unless the container is also excepted from marking.” • 134.33 J-List exceptions. • Articles of a class or kind listed below are excepted from the requirements of country of origin marking. . 34
  • 35. Other U.S. PARTNER AGENCIES • FOOD AND DRUG ADMINISTRATION – FDA, The Food and Drug Administration requires that a copy of the CBPF-3461 and supporting FDA documents be filed for merchandise subject to their review. • FEDERAL COMMUNICATIONS COMMISSION – FCC, The Federal Communications Commission (FCC) requires that a FCC-740 (Statement Regarding the Importation of Radio Frequency Devices Capable of Causing Harmful Interference) be filed for merchandise identified as containing radio frequency devices. • DEPARTMENT OF TRANSPORTATION – DOT, The U.S. Department of Transportation (DOT), National Highway Traffic Safety Administration (NHTSA), requires a Declaration for Importation of Motor Vehicles and Motor Vehicle Equipment Subject to Federal Motor Vehicle Safety, Bumper and Theft Prevention Standards (HS-7) be filed for merchandise subject to their review. . 35
  • 36. Other U.S. PARTNER AGENCIES • DEPARTMENT OF AGRICULTURE – Allows the filer to electronically query the health inspection certificate as it is transmitted to the U.S. government from the foreign government. • U.S. FISH AND WILDLIFE SERVICE – The U.S. Fish and Wildlife Service (FWS) requires that the FWS Form 3-177 (Declaration for Importation or Exportation of Fish or Wildlife) be filed for fish, wildlife, or any commodity containing a fish or wildlife product. . 36
  • 37. DOT U.S. PARTNER AGENCIES • For equipment that is imported for the use in motor vehicles could require the form from the National Highway Traffic Safety Administration (NHTSA) to monitor the importation and compliance with the Federal Motor Vehicle Safety Standards. • For more information, go to the website listed below. • http://www.nhtsa.gov/cars/rules/import/ . 37
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  • 39. Anti-Dumping & Countervailing Duties • Under the Tariff Act of 1930, U.S. industries may petition the government for relief from imports that are sold in the United States at less than fair value ("dumped") or which benefit from subsidies provided through foreign government programs. …... • Additional duties will be required for that commodity. Can be percentage of the value of the merchandise. • Can be prohibitively expense, such as 182% of the value of the merchandise. • Check to see if your imports could be AD or CV duties. Examples of AD/CV duties are Bedroom furniture, ball bearings, or steel. • “Visa" is an endorsement by a foreign government or its representative that authorizes the export of textile shipments to the United States. . 39
  • 40. Quotas & Visas Several key considerations determine whether a shipment is subject to quota requirements associated with eligibility for preferential trade benefits: • HTSUS classification (based on merchandise description); • Textile category number (associated with HTSUS classification and used to determine proper quantity in square meter equivalents (SMEs) to apply to a quantitative restraint); • HTSUS chapter notes and additional U.S. notes to HTSUS chapters; • Country of origin (where the goods were grown, produced, or manufactured); and Date and time of importation/presentation. • “Visa" is an endorsement by a foreign government or its representative that authorizes the export of textile shipments to the United States. . 40
  • 41. INCO TERMS • Group 1. Incoterms® that apply to any mode of transport are: • EXW Ex Works • FCA Free Carrier • CPT Carriage Paid To • CIP Carriage and Insurance Paid To • DAT Delivered at Terminal • DAP Delivered at Place • DDP Delivered Duty Paid • Group 2. Incoterms® that apply to sea and inland waterway transport only: • FAS Free Alongside Ship • FOB Free on Board • CFR Cost and Freight • CIF Cost, Insurance, and Freight . 41
  • 42. . Truck presents E-Manifest crosses and clears CBP Possible CBP examination required. E-manifest can be done by the U.S. Broker or transport Company. Ship and Air Shipments a Manifest/ Bill of Lading/airway bill is needed and send to Notify PARTY. *HTS’s: Some HTS’s require other forms/permits and must have information before it crosses, such as: 1.Quota or Visa and “Live Entries” 2.FDA, FCC, DOT, APHIS Other Gov’t Agency information 3.Countervailing and Anti-Dumping Duties (CVD & ADD) must be “Live” entry. CARGO Release ( 3461) In order to be released by CBP • ISF for vessel/ship • Manifest / BOL /AWB at Port of entry. Invoices must have: 1. Exporter, Importer, Consignee 2. Invoices must be in English and legible. 3. Value and currency clearly stated. 4. Description of merchandise. 5. Classify with a current U.S. Harmonized Tariff System (HTS) number which is 8 digits long. 6. Rate of Duty, % of duty 7. Country of Origin (COO) based on the CFR19’s COO. 8. Price per piece 9. Number of pieces/unit count or unit of measure required by the HTS. 10. Weight, net and gross 11. Invoices are to be number with number of pages and page number for example: 1 of 4 pages etc. Other requirements: • Importer Bond, either a single transaction bond, or a continuous bond. • Broker must have Power of Attorney with IRS# of importer. • NAFTA certificate or FTA CERT.. • Merchandise must be marked with COO. 7501 Consumption Entry Summary • Truck has crossed into U.S. or Cargo is cleared for consumption. Entry Summary/ 7501 is due to CBP within 10 business days including duties owed to CBP. • After the due date, a Post Entry Amendment (PEA) is required with a possible “prior disclosure”. Port of Entry into the U.S. 42
  • 43. AUDIT YOUR PAPERWORK FROM YOUR CUSTOMS BROKER Check and Verify:  Duties that you are paying.  COO, HTS and Value of your shipments.  Check if FDA, FCC, DOT was claimed properly.  Check for AD/CV duties and Quotas & Visas.  Notify your broker before the due date of your entry for corrections. Entries summary is due 10 business days after the Cargo Release and must be paid at this time or you.  Must keep CBP records for 5 years after the entry summary.  NAFTA Certificates must be kept 7 years. . 43
  • 44. More Information Contact Pedraza Customhouse Brokers, Inc.: Mary Frances Allen, Licensed Customs Broker, Phone: 915-791-5511 Email: mfallen@pedraza chb.com El Paso Office & Warehouse 9701 Pan American Dr. Ste. D El Paso, Texas 79927 915-791-5500 Laredo Office 201 W. Hillside Road Ste. 21 Laredo, Texas 78041 956-764-4900 Visit our website for more information and C-TPAT training materials: www.pedrazachb.com . 44
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