CFR 141

Exceptions for entry listed in general note 3(e) and 141.4

1. Coffin, Corpse, and accompanying flowers

2. Telecommunications transmissions

3. Business or Engineering records, diagrams, data, paper or data storage

4. Good returning from Space owned by USA or USA persons

5. Good exported from Customs territory and returned within 45 days as undeliverable, and which did not leave the custody of the carrier or foreign customs

6. Aircraft parts from US aircraft returned within 45 days and not having left custody of carrier or foreign customs.

7. Residue of bulk cargo contained in instruments of international traffic previously exported from the US

When does responsibility/liability to pay duties accure?

When the carrier arrives with merchandise within a customs port with intent to unlade.

Exemptions for duties on re-importation

1. Personal and household effects taken abroad and now returning

2. tools of trade

3. Vehicles taken abroad for non-commerical use

4. containers for freight now returning

5. articles exported for repair and now returning, but duty is owed on the value of repair.

6. domestic animals sent abroad for pasturing and returned within 8 months

nominal consignee

party who receives shipping documents (such as bill of lading air waybill) who handles or receives cargo for coordination purposes but holds no ownership, title, or financial interest in the goods.

example of a nominal consignee

Freight forwarder or freight company

Who can merchandise be entered by ?

the importer of record

Importer of record

The owner or purchaser of the goods

documents required from importer who is entering the goods to prove they have a right to do so.

Bill of lading (BOL), airway bill (AWB), an extract from a BOL or AWB certified genuine, a certified duplicate BOL or AWB, carrier’s certificate, and a blanked carrier’s release which covers multiple shipments

non resident corporation

company is not registered or organized under the laws of any state

when does CBP allow import for a non-resident corportation

1. The non-resident corporation ha san agent for service of process in the state of import or state of remote filing

2. It has a bond with a resident surety company (US based bond/surety company

fine when POA is not on file

$1,000

Needed before conducting customs business on behalf of an importer

Power of Attorney (POA) can use CF 5291 or create their own POW

Does broker need to file the POA or present this document to CBP at the time of entry?

No, but they must be retained with books and papers

Who can sign the POA

1. The owner of a sole proprietorship

2. Partner of a partnership POA must state names of all members

limited partnership POA requirements

1. Must state the names of the general partners who can bind the firm

2. A copy of the partnership agreement must accompany the POA.

Resident corporation POA rules

POA shall be executed by a person duly authorized (by the corporation) to do so

Non resident POA rules

POA must be supported by documentation from the grantor proving authority to act for the non resident corporation

how often can you appoint another individual as your unpaid agent for Customs purposes

only for a single noncommercial

one time NON commercial import

duration of POA for a partnership

POA is valid for 2 years from the date signed

duration of POA for corporations and sole proprietorships

POA is valid for an unlimited time or until it is revoked

specifications of POA

can be port specific or can grant authority to represent the importer for all ports

active client

a client from whom a broker has obtained a power of attorney and has transacted customs business on at least two occasions within the last 12 months.

How long must POAs be retained for after client is no longer an active client?

5 years

Terminating a POA

Subject to revocation at any time by written notice given to and received by CBP either at the port of entry or electronically

Information required on commercial invoice

1. Port of Entry

2. Name and address of seller and buyer; time and place of sale

3. Description of the goods

4. Quantity in weights and measure

5. Purchase Price

6. Currency of the transaction

7. Itemized list of charges including freight, insurance, commission, cases, containers, coverings, and cost of packing

8. Rebates, drawbacks, bounties, discounts, assists

9. Country of Origin

10. Translation if not in English

11. Name of responsible employee of the exporter

exceptions for invoice is always required rule.

1. Federal Government imports

2. Non-commercial imports

3. PD can waive it is satisfied with information presented (141.92)

4. Repairs made abroad and the item is returning to the US

5. Undelivered Merchandise returning to the US

   1. The importer should present any invoice, memo, or bill he possesses.

what happens when an importer does not have the invoice available at the time of import

CBP can still allow the merchandise to enter. Importer must provide a pro forma invoice which contains the same information.

How long does importer have to produce actual invoice, what is the result if they don’t

120 days CBP will make a demand for liquidated damages.

Installment shipment

various shipments of one order arriving consecutively on different planes, trucks, or ships.

when can one invoice be used for installment shipments

shipments are within 10 days and are for the same parties (importer/exporter)

split shipment

merchandise under one bill of lading which is split up by the carrier on his own, all of which arrive at the same port, and within 10 calendar days of the fist shipment.

How should importer notify CBP and what method?

Has to notify CBP in writing that they will file a single entry for the goods. Notice must be filed before the entry summary is due.

True or false CBP can demand the return if certain problems are discovered after release.

True

What are merchandise considered before liquidation

Released conditionally

how long does CBP have to demand a return on merchandise that is not properly marked

within 30 days of the date of entry

CBP form for recall

Form 4647

How long are textile products considered conditionally released?

180 days

Products subject to the FDA are considered conditionally released until when?

1. notice of refusal of admission

2. notice that foods may proceed

3. upon the end of the 30 day period following release

Result of merchandise return not being complied with

Result in CBP assessing liquidated damages in an amount equal to the value of the merchandise.

Can CBP make a demand for return of the merchandise after liquidation?

No

when is time of entry (or date of entry)

When CBP releases the merchandise after filing a CF 3461

When is the duty rate?

duty rate = time of entry

when is time of entry for a live entry ?

When the entry summary is filed in proper form with duties attached

When are goods considered released? For pre-filed/live entry

When the goods arrive within port limits with intent to unlade.

When is time of entry for an immediate delivery entry?

When the entry summary is filed in proper form with duties attached

duty date for quota-class merchandise time of entry

When entry summary is filed in proper form with duties attached

Merchandise entered for consumption time of entry

When CF 7501 is filed with duties attached.