Compliance after entry
Reasonable Care
Reasonable care is the legal standard that the importer of record must meet to enter, classify and value imported goods correctly (19 U.S.C. 1484).
What does Reasonable Care mean?
Under 19 U.S.C. 1484, the importer of record must use reasonable care to enter, classify and determine the value of imported goods. It must also give the data that CBP needs to assess duties and apply other laws.
CBP then fixes the final classification and value. A failure to use reasonable care can delay the release of the goods and, in some cases, lead to penalties.
To meet the standard, an importer can ask CBP for a binding ruling. It can also use an expert in customs law, such as a licensed broker.
CBP's informed compliance publication on reasonable care lists questions that an importer should be able to answer about its goods and its entries. CBP states that no checklist can cover every import transaction.
What does it mean for your shipment?
Keep written reasons for your classification and value decisions. When a broker files for you, the responsibility stays with you as importer of record.
Allied CHB, licensed customs broker, CBP filer code 9AJ.
Where does this come from?
All glossary terms · General information, not legal advice.