There is huge demand for importing goods into the US. In 2013, $2.273 trillion worth of goods were imported. Key imports included agricultural products, industrial supplies, capital goods (computers, telecommunications equipment, motor vehicle parts, office machines, electric power machinery) and consumer goods (automobiles, clothing, medicines, furniture, toys). However, every year thousands of importers unnecessarily delay their entries into the US. This is because they make mistakes and are not compliant to US Customs Border Here we help you to avoid those mistakes.

1. DHL GLOBAL FORWARDING
HOW TO SUCCESSFULLY
IMPORT GOODS
INTO THE US
A guide to avoiding common entry errors and ensuring
compliance with US Customs Border Protection

2. WHY SHOULD I IMPORT
INTO THE US?
There is huge demand for importing goods into the US. In 2013,
$2.273 trillion worth of goods were imported.
Key imports included agricultural products, industrial supplies,
capital goods (computers, telecommunications equipment,
motor vehicle parts, office machines, electric power machinery)
and consumer goods (automobiles, clothing, medicines,
furniture, toys).
However, every year thousands of importers unnecessarily delay
their entries into the US. This is because they make mistakes and
are not compliant to US Customs Border Protection (CBP) and
Other Government Agencies (OGA).

3. WHAT ARE THE CONSEQUENCES OF
NONCOMPLIANCE WHEN IMPORTING?
If you do not adhere to US CBP regulations when
importing freight into the US, you risk incurring:
Delays in clearance
and delivery
(resulting in customer
dissatisfaction)
1
Increased
scrutiny
by US CBP
and OGA
2
Storage /
detention
fees
3
Additional
administrative
costs, duties, and
interest charges
4
Penalties and
liquidated damages:
Negligence
Gross negligence
Fraud
Other
5

4. To avoid common entry errors as an importer, you will need to:
Understand the
responsibilities of
being an Importer of
Record (IOR)
1
Declare correct
values on
Customs entry
2
Declare the correct
country of origin
and ensure marking
requirements are
followed
3
Use the
correct HTS
classifications
for imported
products
4
Understand
how Free Trade
Agreement
regulations relate
to your import
5
Correctly follow
the post-entry
procedures
6

5. LET’S TAKE THESE
ONE STEP AT
A TIME…

6. Post-Entry ProceduresFTA RegulationsHTS Classification
Country of Origin
Requirements
Declaring Correct ValuesIOR Responsibilities
An Importer of Record (IOR) must:
• Work with a compliant Customs broker
• Ensure the imported goods comply with all laws and regulations
• File completed entries and related documents for each import
• Pay assessed import duties and other taxes
As an importer, you must also fulfill Importer Bond Responsibilities
and use Reasonable Care as required by the MOD Act.
TOP TIP:
Develop an internal
compliance program
to manage your
import process!
WHAT ARE MY RESPONSIBILITIES
AS AN IMPORTER?

7. Post-Entry ProceduresFTA RegulationsHTS Classification
Country of Origin
Requirements
Declaring Correct ValuesIOR Responsibilities
WHAT ARE
IMPORTER BOND RESPONSIBILITIES?
To fulfill the Importer Bond Responsibilities,
the Importer must agree to:
• Pay duties, taxes, and charges
• Make or complete entry
• Produce all required documents
• Redeliver merchandise where applicable
• Rectify any non-compliance with provisions of admission

8. Post-Entry ProceduresFTA RegulationsHTS Classification
Country of Origin
Requirements
Declaring Correct ValuesIOR Responsibilities
Under the Customs Modernization (MOD) Act,
the importer must demonstrate that they have
undertaken Reasonable Care to guarantee
accurate and complete entry summaries and all
other declarations to CBP.
Reasonable Care is met if the importer sought and received
advice from a Customs expert before import and relied on this
in good faith – meaning that the advice was not clearly wrong
or obtained fraudulently.
HOW DO I ENSURE I
COMPLY TO THE MOD ACT?

9. Post-Entry ProceduresFTA RegulationsHTS Classification
Country of Origin
Requirements
IOR ResponsibilitiesDeclaring Correct Values
As the importer, you must ensure that the correct value
for your goods is declared on Customs entry.
• Make sure you understand the rules for valuation
• Ensure the values listed on the commercial invoice and import
documents match the Purchase Order (PO) and are in the correct
currency
• Declare any assists (when the importer has provided something of
tangible value to the manufacturer of the imported good)
• Ensure you are accurate when deducting freight charges from the
declared Customs value
TOP TIP:
Establish processes and
procedures to identify values
not listed on the commercial
invoice which still need to be
declared, including assists,
indirect payments, and
royalties
HOW DO I ENSURE CORRECT VALUES
ARE DECLARED ON CUSTOMS ENTRY?

10. Post-Entry ProceduresFTA RegulationsHTS ClassificationIOR ResponsibilitiesDeclaring Correct Values
Country of Origin
Requirements
When importing into the US, clearly declare the
country of origin on Customs entry.
The country of origin is the country where the good was produced
or manufactured (further processing in another country MAY or
MAY NOT affect country of origin ) – this is NOT the same as the
country of purchase.
Ensure that the vendor understands what country of origin to list on
their commercial invoice. TOP TIP:
Perform random audits of
POs as well as import and
entry documentation to
ensure the country of origin
is declared correctly for
your imports
WHAT ARE THE COUNTRY OF ORIGIN REQUIREMENTS
FOR IMPORTING FREIGHT INTO THE US?

11. Post-Entry ProceduresFTA RegulationsIOR ResponsibilitiesDeclaring Correct Values
Country of Origin
Requirements
HTS Classification
HTS is the Harmonized Tariff Schedule of the US,
used to classify imports and exports.
A good’s HTS classification determines
• Rate of duties
• Quotas
• Restraints on entry
• Embargoes
• Anti-dumping and Countervailing Duties (ADD / CVD)
• Other US government agency requirements
TOP TIP:
In order to be compliant,
importers should
establish a database of
HTS codes for their own
commodities
WHAT IS
HTS CLASSIFICATION?

12. Post-Entry ProceduresFTA RegulationsIOR ResponsibilitiesDeclaring Correct Values
Country of Origin
Requirements
HTS Classification
One of the most common entry errors is listing
the incorrect HTS classification on import.
To prevent this, you can:
• Ensure you have access to expert HTS knowledge
– Internal HTS-trained staff
– Customs consultants
– Customs brokers
• Make HTS classification part of your PO process by reviewing
products and assigning HTS prior to import
TOP TIP:
Maintain a database
of your top / frequent
imports to the US with the
correct HTS classifications
and share this with your
Customs broker
HOW DO I ENSURE I USE
THE CORRECT HTS?

13. Post-Entry ProceduresIOR ResponsibilitiesDeclaring Correct Values
Country of Origin
Requirements
HTS Classification FTA Regulations
You may qualify for duty savings if your imports to
the US fall under Free Trade Agreements (FTAs)
• Educate yourself on which FTA could apply to your imports
• Determine what supporting documentation you need to make the
claim
• Ensure your vendor understands all requirements when supplying
documents
• Audit entries with free trade claims to ensure proper compliance
TOP TIP:
Ensure you don’t
claim special FTA duty
preferences without
thorough research!
HOW CAN FREE TRADE AGREEMENT (FTA)
REGULATIONS AFFECT MY IMPORT?

14. IOR ResponsibilitiesDeclaring Correct Values
Country of Origin
Requirements
HTS Classification FTA Regulations Post-Entry Procedures
Even once your goods have been imported into the
US, the import process isn’t over – as the importer,
you must further undertake due diligence to:
• Maintain entry records for up to five years past the import
• Identify and take action on post-entry communications from the CBP
and other parties, such as
– Requests for Information
– Notices of Action
– Pre-penalty and penalty notices
• Set up an audit procedure to verify the accuracy of filed Customs
entries
WHAT POST-ENTRY ACTIONS ARE REQUIRED
FOR IMPORTING TO THE US?
TOP TIP:
Set up a record
keeping system for
your post-entry
documentation!

15. HOW CAN DHL GLOBAL FORWARDING
HELP YOU IMPORT INTO THE US?
We offer a range of services to help
importers with their import compliance
responsibilities, including
• HTS classification database development
• Compliance Training
• Development of SOPs
• Regulatory interpretation and consultation
• Assistance with compliance issue resolution
• Post entry modifications
• Compliance Auditing
• Seminars and webinars
For further information,
contact our Customs Experts:
dgfcustoms@dhl.com

16. ADD / CVD
Anti-dumping (AD) and Countervailing (CV)
duties. ADD is a protectionist tariff that the
US government imposes on foreign imports
that are sold at less than fair market value.
CVD is an import tax imposed on certain
goods in order to prevent dumping or
counter export subsidies.
Assists
Goods which the buyer of imported
merchandise provides directly or indirectly,
free of charge, or at a reduced cost, for use
in the production or sale of merchandise
for export to the US.
Customs
Duties and taxes imposed on imported
and exported goods, and the government
department responsible for the collection
of these.
Customs Border Protection (CBP)
The US government’s law enforcement
organization that facilitates lawful
international travel and trade.
Free Trade Agreement (FTA)
Agreements that are put in place to reduce
the barriers to trade between two or more
countries and help protect local markets
and industries.
HTS classification
The primary resource for determining tariff
classifications for goods imported into the US.
Other Government Agencies (OGA)
Some imported products face additional
regulations from various other government
agencies. US Customs will enforce these
regulations at the port of entry. Examples
include: Food and Drug Administration
(FDA), Bureau of Industry and Security (BIS),
Environmental Protection Agency (EPA),
Departmen of Transportation (DOT) and
Office of Political Military Defence Trade
Controls (PMDTC).
Requests for Information (RFI)
A standard business process used to
collect written information regarding the
capabilities of various suppliers, usually to
better inform buying decisions.
Notices of Action
The United States Citizenship and
Immigration Services (USCIS) will send a
Notice of Action to a customer in order
to communicate information related to
notices of receipt, rejection, transfer, re-
open, or appointment.
Pre-penalty / penalty notices
A pre-penalty notice refers to a notice issued
to a company by a governmental agency
that is suspected of committing some serious
violation. The notice demands a written
response within specified time or the
company will be subject to a penalty or fine.
After the issuance of the pre-penalty notice
and consideration of any representations
made by the importer, the US Bureau of
Customs and Border Protection must issue
a written penalty notice, specifying any
changes in the information provided in the
pre-penalty notice.
Purchase Order (PO)
A commercial document and first official
offer issued by a buyer to a seller, which
indicates types, quantities, and agreed
prices for products or services.
US Trade Representative
A Cabinet member who serves as the
president’s principal trade advisor,
negotiator, and spokesperson on trade
issues.
GLOSSARY