What is the primary responsibility of a customs broker under U.S. customs law?
Customs brokers are licensed by CBP to assist importers with filing entry documents and ensuring compliance with U.S. regulations.
Which document serves as the official record of the customs transaction for imported goods?
CBP Form 7501, the Entry Summary, is used to detail information about the shipment, including classification, value, and duties.
What is the time limit for filing a protest with CBP under 19 CFR Part 174?
Importers have 180 days from the date of liquidation or other triggering event to file a protest against CBP decisions.
Under CBP regulations, which party is ultimately responsible for the accuracy of entry documentation?
While customs brokers may assist with filing, the importer of record bears the legal responsibility for the accuracy and compliance of all documents submitted.
Which system is used by CBP to process electronic entries from importers and brokers?
The Automated Commercial Environment (ACE) is CBP’s online system used for filing and tracking import/export data and compliance.
What penalty may be assessed for a false statement or omission in a customs declaration under 19 U.S.C. § 1592?
Under 19 U.S.C. § 1592, CBP may impose civil penalties for fraud, gross negligence, or negligence involving false statements or omissions.