Reasonable Care Checklist

On December 8, 1993 the Customs Modernization or “Mod” Act, became effective. Two new ideas emerged from this act - “informed compliance” and “shared responsibility.” These two ideas mean that importers must become fully conversant with the laws and regulations by which they must abide, and CBP must provide improved information concerning trade matters as they affect the importing community.

“Under Section 484 of the Tariff Act, as amended (19 U.S.C. 1484), the importer of record is responsible for using reasonable care to enter, classify and determine the value of imported merchandise and to provide any other information necessary to enable U.S. Customs and Border Protection to properly assess duties, collect accurate statistics, and determine whether other applicable legal requirements, if any, have been met. CBP is then responsible for fixing the final classification and value of the merchandise. An importer of record’s failure to exercise reasonable care could delay release of the merchandise and, in some cases, could result in the imposition of penalties (www.cbp.gov).”

AIRSCHOTT, INC. to assist our clients in meeting their reasonable care obligations has prepared a Questionnaire based on CBP’s Reasonable Care Checklist. Filling out this Questionnaire will assist AIRSCHOTT, INC. in helping you demonstrate that reasonable care is being used.

For further inquiries or to obtain a copy of our Questionnaire, contact us at info@airschott.com or info@seaschott.com