Customs and Border Protection (CBP) Compliance Checklist

The importer-of-record must have an active CBP IOR (EIN or CBP-assigned). Verify the customs broker has a valid Power of Attorney (CBP Form 5291 or equivalent corporate POA) on file and that the signer's authority has not lapsed. Expired POAs are a common reason brokers refuse to file an entry the morning a vessel arrives.

Commercial invoice must show seller, buyer, Incoterms, currency, unit price, total value, country of origin, and a clear description of each line. Pro forma invoices are not acceptable for entry — request the final commercial invoice from the shipper before the vessel sails.

FOB, CIF, DDP, EXW each shift risk-of-loss, freight cost, and insurance burden differently. DDP shipments make the seller responsible for US duty and customs clearance; the buyer's broker still files the entry but the seller pays. Note Incoterms on the broker instructions.

Seller, buyer, importer of record number, consignee number, manufacturer (or supplier), ship-to party, country of origin, HTSUS number (6-digit minimum), container stuffing location, and consolidator. The carrier supplies the other 2 elements (vessel stow plan + container status messages).

ISF must be on file with CBP at least 24 hours before cargo is laden aboard the vessel at the foreign port (19 CFR 149). Late, inaccurate, or missing ISFs trigger liquidated damages up to $5,000 per violation. Capture the ISF transaction number (ITN) the broker returns.

Amend the ISF as soon as accurate data is known and document the root cause (shipper provided late manifest, container restuffed at origin, etc.). CBP weights enforcement on patterns — one late ISF with a documented reason is usually a warning; recurring lates without explanation lead to liquidated damages claims.

Apply the General Rules of Interpretation in order (GRI 1 through 6). For borderline classifications, pull prior CROSS rulings and document the rationale in the classification database. Misclassification is the single most common basis for CBP penalty under 19 USC 1592.

Per 19 USC 1401a, declared value must include assists (tooling, dies, engineering), royalties and license fees, packing, selling commissions, and proceeds of resale accruing to seller. Related-party transactions require an additional arm's-length test. Document the buildup on the entry worksheet.

Chinese-origin goods on the Section 301 lists carry additional duties (7.5%–25% depending on list). Antidumping/countervailing duty (AD/CVD) orders apply by HTSUS + country + manufacturer; check the ITC and CBP ADD CVD search before entry. Missing AD/CVD = retroactive duty bill plus penalties.

For USMCA, the certification can appear on the invoice or a separate document but must contain the nine required data elements. Retain producer's qualification analysis (tariff shift, regional value content) — the importer is liable if CBP verifies and the goods don't qualify.

19 USC 1304 requires marking in English, legibly, indelibly, and as permanently as the article permits, in a conspicuous location. Special rules apply for J-list articles, repacked goods, and sets. Unmarked goods face a 10% marking duty plus redelivery or destruction.

Where the article itself is exempt from marking (raw materials, containers sold to industrial users), the immediate container must show country of origin. Master cartons headed to a US warehouse for repack should be marked clearly to avoid downstream confusion.

FDA (food, drugs, cosmetics, medical devices), USDA APHIS (animal/plant products, wood packing), EPA (pesticides, vehicles, ozone-depleting substances), FCC (radio-frequency devices), CPSC (consumer products), NHTSA (motor vehicles), F&W (wildlife). Use the HTSUS PGA indicator and the ACE PGA Message Set guide.

FDA Prior Notice must be submitted before arrival (no earlier than 15 days, no later than 8 hours for trucks / 4 hours for air). EPA Form 3520-1 for imported vehicles. APHIS PPQ Form 587 for plant products. Missing prior notice = automatic refusal and demurrage costs at the port.

PGA data flows electronically through ACE with the entry summary (CBP Form 7501). Coordinate with the broker so the disclaim or affirm flags match the actual product — disclaiming FDA jurisdiction on an FDA-regulated good triggers a 'May Proceed' hold and an FDA exam.

Cross-reference suppliers against the C-TPAT Portal supplier list or recognized Mutual Recognition AEO programs (EU, Canada PIP, Mexico OEA). Tier 2 and Tier 3 importers must document business-partner security profiles annually under the Minimum Security Criteria.

Before stuffing: front wall, left side, right side, floor, ceiling/roof, inside/outside doors, outside/undercarriage. Document with photos. For high-risk lanes, add a tunnel inspection of the reefer compartment.

C-TPAT requires ISO 17712 'H' classification bolt seals on all loaded containers destined for the US. Record the seal number on the BOL, the ISF, and the carrier's manifest; mismatches across documents are the most common reason CBP pulls a container for VACIS or NII exam.

Entry summary and estimated duties are due within 10 working days of release. Use ACH or statement processing for periodic monthly payment. Late summaries trigger liquidated damages against the customs bond.

Compare the 7501 line-by-line to the commercial invoice, BOL, and packing list. Catch broker errors (transposed HTSUS digits, wrong country, missing PGA flag) before liquidation. Post-Summary Corrections (PSC) can be filed up to 300 days from entry; after liquidation, only a protest under 19 USC 1514.

PSC available for unliquidated entries up to 300 days from entry date. Provide a written reason and pay any additional duties owed. Document the PSC ID and CBP response in the entry file.

Engage trade counsel before disclosing. A valid prior disclosure (filed before CBP commences a formal investigation) caps penalty exposure at interest on duties for negligence, or 1x the loss for gross negligence / fraud — vs. up to 4x or domestic value without disclosure.

19 CFR 163.4 requires 5 years from date of entry. Package includes: 7501, commercial invoice, packing list, BOL, ISF confirmation, OGA permits, certificate of origin, seal records, payment proof, and any PSCs or rulings relied upon. Store in indexed format retrievable within the 30-day CBP CF-28 response window.