MOD ACT:

It is imperative that importers understand their legal responsibility when they present goods for importation into the USA.  If you read nothing else on our web site, please read the information following.  The Mod Act of 1993 was without a doubt the most sweeping piece of Customs legislation written to date.

Importer bears responsibility of entry accuracy:  The Mod Act shifted the requirement of entry accuracy to the importer.  Previously Customs (CBP) held this responsibility through request for information, notices of action and ultimately liquidation (finalization) of the entry.  Now with the Mod Act it is your responsibility to ensure that every aspect of goods you wish to bring to the U.S.A. comply with government agency laws and regulations, that the goods are in fact admissible into the U.S.A., and that they are properly and correctly entered by the broker.  This means that any and all government agency regulations have been complied with, that the proper entry type is completed, the proper value declared, the goods are “marked” with their country of origin in accordance with the regulations, the proper tariff numbers are utilized and the correct amount of duty money’s (if any) are deposited with U.S. Customs and Border Protection Services (CBP).  It is also your responsibility to review the entry documents for errors and to correct any all entry errors with CBP.  The broker, as your entry filer can assist or help you in making choices and decision, and entry corrections, but at the end of the day it is the importers responsibility to ensure that their products have been proper declared and entered.

INFORMED COMPLIANCE / REASONABLE CARE:

As stated above, by law CBP, has implemented a number of changes which mandates that importers become informed of the compliance regulations that surround the goods and products they wish to import.  Further CBP mandates that importers must use reasonable care in ensuring that the goods they import into the USA comply with all law’s, and government regulations and are properly entered with the correct amount of duty money’s paid to CBP.  To further obligate the burden of entry accuracy upon the importer CBP has posted a multitude of Legal Decisions and Publications to their web site.  The bottom line in all of this is that by law CBP has made the importing public responsible for entry accuracy, has made the information available, and advised the importing public of the availability and location of necessary reference materials.  The old adage,   “ignorance of the law is no excuse” lives to this very day, CBP has done their job of informing the importing public and now it is the importing public’s responsibility to take full ownership of entry compliance.  Make no mistake about it, if CBP wants to play the heavy hand and impose the fullest extent of the law on an importers violation they will be well within their rights, because the importing public had previously been informed of their legal responsibilities. 

CORRECTING ENTRY ERRORS:

Importers are advised to review the accuracy of the entry documents our office supplies you.  Should you find an error we request that you contact us as quickly as possible.  CBP processes, while sometimes cumbersome, slow and froth with requirements provides for duty refunds, NAFTA duty refunds, and the submission of entry corrections including the tender of supplemental duty money’s.  The nuts and bolts of these corrections are provided for in 19 CFR 173, 174, and 181.  Respectfully these are Administrative Reviews for duty refunds (part 173), Protests (part 174), and NAFTA refunds (part 181).  Supplemental tenders are provided for in our Customs Regulations as well, but the most helpful document provided by CBP for importers who wish to correct their entry and pay additional duties is found in the ABC’s of Prior Disclosure. Additional through the process known as Post Entry Amendment (AKA / PEA) importers and their brokers can periodically correct entry documents, request and obtain refunds or tender additional duty money’s.