Introduction to customs clearance of imported goods in the United States

Imported goods can only enter the United States after going through customs formalities. Goods arriving in the foreign trade zone (ie bonded zone) do not go through customs.

One. Importer

The United States allows individuals to import goods for personal use or commercial use and to go through customs declaration procedures by themselves. The importer shall be responsible for the compliance of its goods with the

There are responsibilities for import regulations (such as proper labeling, compliance with safety standards, obtaining the necessary import licenses before the goods arrive in the United States, etc.).

Two. Declarant

Imported goods should be declared by the owner, purchaser or customs broker. There is no legal requirement that customs brokers must go through customs clearance procedures. However, because customs brokers are professionals who have been strictly reviewed by the government and issued licenses, they have extensive professional knowledge to help importers understand various US federal regulations and comply with customs laws. , Familiar with the requirements of different customs law enforcement agencies in order to be sure to complete the legal customs declaration procedures. The legal classification of goods and tariffs of the customs are ever-changing, and there will be new changes every six months. A professional customs broker can help you.

Three. The goods arrive at the port

When the goods arrive at the port, the customs does not notify the importer. Generally, the carrier should notify the importer. The legal importer or the designated customs broker shall go through the customs declaration formalities at the entry customs and coordinate the inspection and release arrangements.

Four. How to declare

1. electronic declaration

Submit electronic customs declarations through the "Automated Broker Interface" (Automated Broker Interface, ABI) of the U.S. Customs and Border Protection. And use the "Automated Clearinghouse" (Automated Clearinghouse, referred to as ACH) to pay customs duties.

2. paper declaration

Submit a paper customs declaration at a location designated by Customs and Border Protection.

Five. Customs declaration steps

1. one-stage customs declaration

Within 15 days from the date when the goods arrive at the U.S. port, the following customs declaration documents should be submitted to the designated place of the U.S. Customs and Border Protection for inspection.

* Entry Manifest (CBP Form 7533), Request for Immediate Delivery and Dispensation (CBP Form 3461) or other forms required for cargo acceptance

*Certificate of import declaration right

*Commercial invoice (if there is no commercial invoice, provide proforma invoice)

*Packing list (provide when required)

*Other documents used to determine whether the goods can enter the country

*Tax Guarantee Proof (the owner of the goods can provide a guarantee through a local guarantee company in the United States, or deposit a deposit calculated in US currency, or provide a guarantee from the US government. If it is declared through an agent, the owner of the goods can also use the agent with the permission of the agent. person's guarantee)

If the goods are not declared within the specified time limit (within 15 days), they will be transferred to the general order warehouse (General Order Warehouse) by the customs as unclaimed goods, and the importer should bear the storage costs during the storage of the goods in the waiting warehouse. If the goods are still unclaimed (declared) after 6 months in the waiting warehouse, they will be auctioned or destroyed. Perishable and perishable goods and explosives are sold within a shorter period.

In addition, the customs stipulates that the owner of the imported goods must purchase a guarantee for the goods to ensure that the importer is responsible for paying the customs duties in accordance with the regulations, abides by various customs laws, and protects the rights and interests of the customs from being damaged. The general guarantee can be purchased according to the date of entry of the goods one by one, or the guarantee can be purchased for the whole year, and the importer can choose according to the situation of the individual or the company.

2. two-stage customs declaration

Within 10 working days after the acceptance of the goods guarantee, the owner or his customs declaration agent shall submit the following documents to the designated customs, declare the information required for taxation and trade statistics, and pay the estimated taxes and fees:

*The return receipt of the first-stage customs declaration documents returned to the importer, customs broker or its agent after the goods are inspected and released

*Phase 2 Customs Declaration (Customs and Border Protection Form 7501)

* Duty assessment, trade statistics, proof that the goods have met all import regulations and other documents are required (if the declaration is made electronically through a customs broker, that is, through the "Automated Customs Declaration Agent Interface" of the Customs and Border Protection's automated system, the above Paper documents may only be required in part or not at all)

At this stage, the importer must declare the duty-paid value of the goods, but the declared duty-paid value must be determined by the customs. The duty-paid value is generally determined in the following ways:

The transaction price method is the most important valuation method. Transaction price means the price paid or payable by the buyer for the imported goods. Other factors may also be factored into the transaction price, such as packaging costs, sales commissions, copyright or royalties, etc.

When the transaction price cannot be determined, the same goods transaction price method shall be used.

If it is impossible to find the same goods as the valued goods, or it is impossible to determine the acceptable transaction price of the same goods as the valued goods, the transaction value method of similar goods shall be used. Similar goods refer to goods that are produced by the same manufacturer in the same country as the goods being valued and are interchangeable with the goods being valued.

The same or similar goods mentioned above must have been exported to the United States at or about the same time as the goods being valued were exported to the United States.

The importer must fill in the commodity code of the goods when declaring. The [US Harmonized Tariff] issued by the US International Trade Commission stipulates the commodity classification of different products according to the product type (such as animal products, plant products, textile fibers, textile products, etc.).

At the time of customs declaration, the importer shall pay estimated duties and other taxes. The applicable duty rate is ultimately determined by customs. The tariff rate for each commodity depends on its classification code. Different tax rates (general tax rate, preferential tax rate, zero tax rate, etc.) may apply to goods under the same code. Tariffs are generally from the price, that is, levied as a percentage of the duty-paid value of imported goods. Certain goods are subject to specific tax (collected in units of pieces, liters, kilograms, etc.). Certain goods are subject to compound duties (combination of ad valorem and specific duties).

Six. About cargo inspection and document review

The customs conducts a sampling inspection of the goods and reviews the documents to determine the following:

*Goods duty-paid price

*Whether the goods need to be marked with the country of origin, whether a special mark is required, whether the label is correct, and whether the mark is correct

*Whether there are prohibited items in the goods

*Whether the invoice is issued in the correct way

*Whether there is an overfill or short load of the goods, it does not match the invoice

*Is there any illegal narcotics in the cargo

The customs broker should coordinate and arrange the inspection of the goods so that the customs can determine whether the single goods are consistent.

This customs broker (Green Light Quick Customs Broker) is personally managed by a licensed customs broker. It serves the Asian community with rich experience, extensive knowledge, enthusiastic attitude, and enthusiasm. It hopes to help Asians understand customs regulations, speed up the customs clearance process legally and reasonably, and clear Obstacles, solve problems, and provide professional services in the field of logistics!