International Trade, Customs & Sanctions

From the product identifier the user enters, return only the tariff classification and statistical code already stored on the firm list for that exact identifier, together with the date the lawyer approved the row and the Working Tariff version noted on the row. If the identifier does not match a row exactly, return no classification.

The lawyer approves each row before it is stored, re-approves the list when the Working Tariff changes, and confirms that an exact identifier match is the same good from the same manufacturer before the stored code is used on an import declaration.

From the product identifier the user enters, return only the Harmonized Tariff Schedule classification already stored for that exact identifier, with the date the lawyer approved the row. If the identifier does not match a row exactly, return no classification.

19 U.S.C. 1484 requires the importer of record, using reasonable care, to complete the entry by filing the declared classification and rate of duty. 19 C.F.R. 177.2 limits a classification ruling by the National Commodity Specialist Division or a service port office to a prospective transaction, and Headquarters retains authority to review those letters. Confirm that the stored row is the same article and that any ruling it rests on still covers the entry.

From the specification, composition, function and invoice description the lawyer supplies, and from the Working Tariff headings the lawyer nominates, set out a table of each candidate heading with the words of that heading, the goods features that meet those words, and the features that do not. Do not choose a classification.

The lawyer decides the classification under the Customs Tariff Act 1995, including any interpretative rule, and decides whether a tariff advice is needed before the goods are imported.

Set the goods specification beside the heading text the lawyer supplies. List, for each heading, which facts in the specification match and which 19 C.F.R. 177.2 description facts are missing: chief use in the United States, commercial or technical designation, and, for an article of two or more materials, relative quantity by weight and by volume and the value of each. Do not assign a heading.

The lawyer chooses the classification filed under 19 U.S.C. 1484. A request for a ruling on classification under the Harmonized Tariff Schedule should include the full description and the facts 19 C.F.R. 177.2(b)(2)(ii) calls germane. Individual requests to a service port office are limited to five merchandise items of the same class or kind.

From the specification, brochures, composition sheets and the manufacturer identity the lawyer marks, extract a fact list for one specific good from one specific manufacturer: commercial description, materials, function, illustrations the lawyer has selected, and the candidate headings the lawyer has already nominated. Do not complete Form B102 and do not write the application.

The lawyer decides whether the goods are intended imports rather than goods already imported or awaiting clearance, completes and lodges Form B102 or the TAPIN request, and sends the supporting documents within five days of a TAPIN submission.

Build a fact list for a ruling letter: names and addresses of interested parties if known, the port or place of arrival or entry, a full description of the article, chief use and designation where germane, composition by weight, volume and value where the article has two or more materials, whether a sample or laboratory analysis exists, and whether the same transaction or the issues are or have been before a Customs office, the Court of International Trade, the Federal Circuit, or a court of appeal. Mark any fact the file does not contain.

19 C.F.R. 177.2 says a ruling request should be a letter. Tariff classification requests go to the Director, National Commodity Specialist Division, Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection, 201 Varick Street, Suite 501, New York, New York 10014, unless the requester sends the request to the Director, Commercial and Trade Facilitation Division in Washington, DC 20229. Rulings by the National Commodity Specialist Division or a service port office are limited to prospective transactions. The entry itself is still made under 19 U.S.C. 1484.

From the commercial invoice, contracts, freight invoices and the assists schedule the lawyer marks, list the price paid or payable and each cost the lawyer has identified that was incurred by the purchaser before the goods left the place of export, including any production assist, foreign inland freight, foreign inland insurance, packing, commission, royalty or licence fee, and proceeds of a later resale. State the quantity unit the lawyer says the tariff classification requires. Do not calculate the customs value.

The lawyer decides which amounts fall inside sections 154 to 161L of the Customs Act 1901, calculates the customs value, and checks that the declared quantity uses the unit required by the tariff classification.

List the price actually paid or payable for the merchandise when sold for exportation to the United States, then list each 19 U.S.C. 1401a(b)(1) amount that is not already in that price and is based on sufficient information: packing costs incurred by the buyer, any selling commission incurred by the buyer, the apportioned value of any assist, any royalty or licence fee the buyer must pay as a condition of the sale for exportation to the United States, and proceeds of later resale, disposal, or use that accrue to the seller. Flag international transportation, insurance, and related services from the country of exportation to the place of importation, a post-importation rebate, and a related buyer and seller.

Transaction value under 19 U.S.C. 1401a(b) is the appraised value only if the statutory conditions are met, including the related-buyer test. If sufficient information for an addition is missing, the statute treats transaction value as one that cannot be determined, and the later methods in the section apply. A valuation ruling request under 19 C.F.R. 177.2(b)(2)(iii) goes to the Commissioner of CBP, Attention: Regulations and Rulings, Office of International Trade, Washington, DC 20229, and should state the sale terms, whether the parties are related, whether the sale was at arm's length, and other sales of the same or similar merchandise in the country of exportation.

From the bill of materials, costed worksheets and transport documents the lawyer marks, and for the one free trade agreement or preference and the one origin issue the lawyer names, list the materials, the change in tariff classification or the value data the lawyer has flagged, and the places the goods were stored or worked outside the parties. Do not complete Form B659 and do not say whether the goods originate.

The lawyer decides whether there is a commitment or firm intent to import, completes one Form B659 for one agreement and one origin issue, and decides whether any live import declaration should use the amber-line facility while the advice is outstanding.

List the agreement the importer wants to claim, the goods, and the facts on the file about where the goods were produced. If the claim would be that the good qualifies as an originating good under 19 U.S.C. 4531, list the facts relevant to a later corrected declaration and payment of duties owing. Separately list any certification of origin for a good exported from the United States. Do not decide whether the good originates.

19 U.S.C. 1592(c)(5) says an importer is not subject to penalties under subsection (a) for an incorrect claim that a good qualifies as an originating good under 19 U.S.C. 4531 if the importer, in accordance with regulations prescribed by the Secretary of the Treasury, promptly makes a corrected declaration and pays any duties owing. The same section prints separate corrected-declaration sentences for other named agreements, including the Chile, Singapore, Australia, and later agreements set out there. A false USMCA certification of origin for a good exported from the United States is a distinct prohibition in the section. The claim is made on the entry the importer of record files under 19 U.S.C. 1484.

From the concession text and the tariff classification the lawyer supplies, and from the specification and invoice, set out whether each word of the concession description is present in the goods and whether the classification on the entry is the classification the concession is keyed to. Quote the concession. Do not say that the concession may be claimed.

The lawyer decides whether the goods are classifiable to the keyed heading and precisely meet the description, and decides whether to claim the concession, object to an application, or ask for revocation.

From the parties, goods, services, destination, vessel and payment path the lawyer lists, extract a table of names and descriptions and set beside each one any Consolidated List entry or sanctions-framework measure the lawyer has opened. Do not say whether the supply is prohibited, whether an asset must be frozen, or whether a permit should be sought. Do not draft the advice or a permit application.

The lawyer decides whether the activity is prohibited under the Charter of the United Nations Act 1945, the Autonomous Sanctions Act 2011 or the regulations, whether an asset must be frozen and reported, and whether to apply to the Minister for Foreign Affairs for a permit. The lawyer writes the advice.

From the counterparty, the country, and the goods or funds the user names, list the active OFAC program headings on the opened sanctions page that use those words, and quote the civil and criminal penalty amounts in 50 U.S.C. 1705. State that the page was not a determination that the supply is prohibited or permitted. If no heading matches, say so and return no prohibition finding.

OFAC administers a number of different sanctions programs. The opened page says the sanctions can be comprehensive or selective, using the blocking of assets and trade restrictions. 50 U.S.C. 1705(a) makes it unlawful to violate, attempt to violate, conspire to violate, or cause a violation of any licence, order, regulation, or prohibition issued under the chapter. A civil penalty may not exceed the greater of $250,000 or twice the amount of the transaction. A person who willfully commits, willfully attempts, willfully conspires, or aids or abets such an act shall be fined not more than $1,000,000, or if a natural person may be imprisoned for not more than 20 years, or both. Civil and criminal proceedings must be commenced within 10 years after the latest date of the violation. The lawyer reads the program page and any licence before advising.

From the technical data the lawyer marks, and from the Defence and Strategic Goods List categories the lawyer nominates, list each nominated item code, the features of the goods, software or technology that meet it, and the features that do not. Note whether the lawyer has flagged an in-Australia supply, a re-supply of something earlier exported, or a service to a person outside Australia. Do not say whether a permit is required and do not draft an application.

The lawyer decides whether the item is controlled, whether an exemption or the Australia, United Kingdom and United States licence-free environment applies, and whether a permit is required for export, supply, publication, brokering or one of the supply offences. The lawyer lodges any application in the My Australian Defence Exports portal.

From the notice of investigation and the import ledger the lawyer marks, build a table of shipment dates, supplier, invoice values, volumes and the goods description, each tied to a document. Do not write the submission, the questionnaire answers or any comment on injury, dumping or subsidy.

The lawyer decides whether the client is an interested party, what is provided within 37 days of the start of the investigation, whether to allow a visit to verify the figures, and the contents of any submission. The lawyer lodges it.

From the order or notice the lawyer supplies, list whether the file records a determination by the administering authority of sales, or likely sales, at less than fair value, and a determination by the Commission of material injury, threat of material injury, or material retardation. Record the duty description in 19 U.S.C. 1673: normal value minus export price or constructed export price, in addition to any other duty. Record the 19 U.S.C. 1484 reconciliation dates if the importer elected reconciliation. Do not draft a submission.

19 U.S.C. 1673 imposes the antidumping duty only if both determinations are made. A leasing arrangement equivalent to a sale counts as a sale for this section. 19 U.S.C. 1484(b) requires an elected reconciliation not later than 21 months after the importer declares the intent, and, for issues relating to antidumping and countervailing duties, not later than 90 days after the date the Customs Service advises the importer that the period of review has been completed. The importer posts bond or other security before filing the reconciliation. The lawyer writes any response to an investigation.

From the dumping commodity register entry the lawyer identifies, the import declarations and the duty payment records, list each importation in the assessment period with the interim duty paid, the supplier and the goods description, each tied to a document. Do not complete the duty-assessment application and do not calculate the final duty.

The lawyer decides whether the application can still be lodged inside the six-month period, completes the application and the calculation worksheet, and lodges a complete application in time.

Where the entry declares that a reconciliation will be filed, list the entry elements the party identified, the date the intent was declared, the 21-month date, and, if the issue is antidumping or countervailing duty, the date the Customs Service advised that the period of review was completed and the date 90 days after that advice. Set beside those dates the duty measure in 19 U.S.C. 1673. Flag a missing date. Do not compute the duty.

19 U.S.C. 1484(b) is the reconciliation timing rule, including the 90-day rule for antidumping and countervailing duties and the requirement to post bond or other security before filing. The Secretary prescribes regulations for that collection in consultation with the Secretary of Commerce. The amount of an antidumping duty, when the determinations in 19 U.S.C. 1673 are made, is the amount by which normal value exceeds the export price or the constructed export price, in addition to any other duty.

From the verification request and the declaration, invoices, contracts, origin documents, concession documents and payment records the lawyer marks, build an index stating the request item, the document, the page and the declaration field it relates to. Do not draft the reply.

The lawyer decides which documents answer the request, whether an error should be voluntarily disclosed, and what the reply says. The lawyer checks the five-year retention set against what is actually held.

Index the invoices, bills of lading, certificates, and other documents, or their electronic equivalents, that accompany the entry, and any cost-of-production statement from the manufacturer or producer if the file contains one. For each item, record the entry date and whether the file shows it was filed by the owner, purchaser, or a licensed person designated by the owner, purchaser, or consignee. Flag a document named in correspondence that is not in the file.

19 U.S.C. 1484(d) requires the entry to be accompanied by the invoices, bills of lading, certificates, and documents, or electronic equivalents, required by regulation, and an electronic transmission is certified true and correct to the best of knowledge and belief. Subsection (g) allows the Customs Service to require a verified statement of the cost of producing the imported merchandise when it considers that verification necessary for appraisement. A material false statement or material omission in entering merchandise can be a violation of 19 U.S.C. 1592(a). The lawyer decides what to produce.

From the infringement notice, extract the recipient, the alleged offence, the date of the alleged breach, the penalty amount, the payment date and any stated options. Do not recommend paying, seeking withdrawal, or contesting, and do not draft a letter.

The lawyer decides whether to pay, to ask for withdrawal or more time with evidence, or to leave the notice unpaid and defend any prosecution. The lawyer writes any request. The lawyer checks the factsheet statement that paying is not an admission of liability.

From the written notice, extract the merchandise, the entry details, the laws and regulations alleged, the material facts, whether the notice says fraud, gross negligence, or negligence, the estimated loss of duties, taxes, and fees, and the proposed penalty. Beside the level the notice states, set the maximum in 19 U.S.C. 1592(c) for that level. List the date any representation is due if the notice states one. Do not choose the response.

19 U.S.C. 1592(b) requires a written pre-penalty notice when CBP has reasonable cause to believe there was a violation and determines that further proceedings are warranted, and it gives a reasonable opportunity to respond. The notice step does not apply to a noncommercial importation or where the penalty claimed is $1,000 or less. The civil maximum is the domestic value for fraud; for gross negligence the lesser of domestic value or four times the lawful duties, taxes, and fees, or 40 percent of dutiable value if assessment was not affected; for negligence the lesser of domestic value or two times those duties, taxes, and fees, or 20 percent of dutiable value if assessment was not affected. If duties were lost, section 1592 requires them to be restored whether or not a penalty is assessed. The entry obligation of reasonable care is 19 U.S.C. 1484. The lawyer decides the response.

From the value, arrival mode, permit, tobacco or alcohol content, and whether the goods are to be warehoused, set out which declaration the import-declarations page requires: an Import Declaration (N10), a Self-Assessed Clearance Declaration, or a Warehouse Declaration (N20). List each fact that is missing. Do not complete the declaration.

The lawyer decides which declaration is lodged, and the licensed customs broker or the importer completes it. The Australian Border Force does not complete an Import Declaration.

From the documents in the file, separate the filing that asks for release of the merchandise from the filing that states declared value, classification, and rate of duty. Note who signed or, for an electronic filing, who certified the transmission, and whether that person is the owner, purchaser, or a licensed person designated by the owner, purchaser, or consignee. Flag a consignment with no completed entry.

19 U.S.C. 1484(a) requires one party qualifying as importer of record, in person or by an agent authorized in writing, using reasonable care, to make entry for release and to complete the entry with declared value, classification, and rate of duty. The statute excepts sections 1490, 1498, 1552, and 1553, which were not opened for this version. Time periods are those the Secretary prescribes by regulation. An electronic transmission must be certified true and correct to the best of knowledge and belief by a person resident in the United States for service of process. A material false statement or omission in that entry is the conduct described in 19 U.S.C. 1592(a).

From the import entry, the duty paid and the reason the lawyer nominates, list the owner, the entry, the amount paid, the date duty was first paid, and the documents in the file that relate to that reason. Do not choose a refund reason code, and do not complete or sign the refund application.

The lawyer decides whether a prescribed refund circumstance applies, selects the reason code, and signs form B653 or the Integrated Cargo System application. A refund is not available merely because the goods were returned.

From the import entry, the export evidence and the use of the goods after importation, set out whether the file shows duty paid, export, and either no use in Australia or a use the drawback page allows. State the claim amount against the duty paid. Do not lodge the claim.

The lawyer decides whether the claimant was the legal owner at export, whether a disqualifying use or a prior refund applies, and whether the claim is lodged.

List the import date, the 8-digit subheading, whether the article was manufactured or produced in the United States with the imported merchandise and not used before exportation or destruction under customs supervision, and whether substitution merchandise of the same 8-digit subheading was used within five years from importation. Record the date a drawback entry was or would be filed, and flag a date later than five years after the import date. Do not decide that drawback is payable.

19 U.S.C. 1313(a) refunds drawback on exportation or destruction under customs supervision of articles manufactured or produced in the United States with imported merchandise, if those articles were not used before that exportation or destruction. Subsection (b) allows substitution of merchandise classifiable under the same 8-digit subheading, used within a period not to exceed five years from importation, even if the imported merchandise was not actually used in the exported article, where the manufacturer received it directly or indirectly from the importer and the exporter or destroyer received the article from the manufacturer. The claimant submits a bill of materials or formula. Subsection (r) requires the drawback entry to be filed or applied for not later than five years after the merchandise was imported. Claims not completed in that period are abandoned. An extension is available only if CBP was responsible for the untimely filing. The import is the entry under 19 U.S.C. 1484.

From the goods description and any written permission or licence in the file, set out the holder, the goods named, any expiry, and whether the shipment description matches that permission. If no permission is in the file, say so. Do not decide that the goods are prohibited or that they may be imported or exported.

The lawyer checks the current list of prohibited goods, decides whether the goods are absolutely prohibited or allowed only with permission, and decides whether the permission covers this shipment.

Record any permission document already stored on the file. Then flag two separate questions for the lawyer: whether 19 U.S.C. 1592 describes seizure as essential to prevent introduction of prohibited or restricted merchandise, and, if the goods are fish, wildlife, or plants, whether 16 U.S.C. 3372(a) describes the import, export, transport, sale, receipt, acquisition, or purchase. Do not state that a permission exists.

19 U.S.C. 1592 permits seizure when the Secretary has reasonable cause to believe a person has violated subsection (a) and seizure is otherwise essential to protect the revenue or to prevent the introduction of prohibited or restricted merchandise into the customs territory. 16 U.S.C. 3372(a)(1) makes it unlawful to import, export, transport, sell, receive, acquire, or purchase fish, wildlife, or a plant taken, possessed, transported, or sold in violation of United States, treaty, or Indian tribal law. Subsection (a)(2) reaches interstate or foreign commerce in fish or wildlife taken, possessed, transported, or sold in violation of state or foreign law. The lawyer decides whether either section applies and whether any permission covers the shipment.

From the declaration and the corrected figures the lawyer marks, list each error or omission, the declaration number, the date of the statement, and whether the file shows a verification, an infringement notice or proceedings already under way. Do not write the error notice.

The lawyer decides whether a disclosure would still be voluntary, writes the error notice, and decides whether lines are amended in the Integrated Cargo System or paid through the voluntary disclosures unit.

List the entry, the statement or omission, whether the file describes fraud, gross negligence, or negligence, the unpaid duties, taxes, and fees, and any date the file records as the start of a formal investigation. Set out the prior-disclosure cap in 19 U.S.C. 1592(c)(4) for the level the lawyer identifies, including the tender timing. Do not decide that the disclosure qualifies.

Section 1592(c)(4) applies if the person discloses the circumstances before, or without knowledge of, the commencement of a formal investigation. Merchandise shall not be seized on account of that disclosed violation, and the monetary penalty shall not exceed, for fraud, 100 percent of the lawful duties, taxes, and fees if the unpaid amount is tendered at disclosure or within 30 days, or a longer period CBP provides, after notice of the calculation, or 10 percent of dutiable value if the fraud did not affect assessment. For negligence or gross negligence the cap is interest from the date of liquidation at the rate in 26 U.S.C. 6621, if the unpaid duties, taxes, and fees are tendered on that same timing. The person asserting lack of knowledge has the burden of proof. A formal investigation commences, as to the disclosing party and the disclosed information, on the date CBP records in writing as the date facts were discovered or information received which caused it to believe a possibility of a subsection (a) violation existed. The entry duty of reasonable care is 19 U.S.C. 1484.

From the goods, the proposed use, the importer and the proposed export date, set out which of sections 162, 162A and 42 of the Customs Act 1901 the temporary-imports page would call in, and which condition is not yet evidenced. Do not grant the concession or prepare the security.

The lawyer decides whether the goods are in a prescribed class or a convention class, whether a carnet or a security is used, and whether the conditions can be met.