Issue 273, October 17, 2000
Most of us know that shipments often clear Customs without Customs conducting a detailed review of the shipments. There are too many shipments and too few Customs officials for Customs to review each and every transaction. However, the fact that an importer receives his or her goods from Customs without question never means that Customs has "blessed" the import transaction. Often, Customs will ask questions about a shipment after the goods are released to the importer.

For example, the Customs officer may not be able to decipher enough from the invoice and other papers to allow the officer to feel comfortable with the classification or value declared by the importer. Alternatively, the Customs officer may wish to see if the importer possesses a document required to be in the importer's possession at the time of importation, such as a NAFTA certificate of origin. In these situations, the officer typically requests information from the importer by issuing a Customs Form 28 (CF 28), appropriately named ?Request for Information.?

When a CF 28 is issued, the importer typically has 30 days to provide the requested information. NEVER ignore a CF 28! Ignoring a CF 28 usually angers the Customs official, and shows that the importer does not dedicate sufficient resources to Customs? matters. Ask them for more time if the requested information cannot be obtained by the deadline.

Above all, it is important to 1) understand why Customs is asking its questions and 2) use the 30 days to review the import transaction. For example, if Customs is asking for samples and/or specifications about the product, odds are that Customs is unsure about the product?s tariff classification. In such a situation, the importer should obtain the information requested and review the tariff classification declared to Customs prior to responding to the CF 28 to determine if the classification was incorrect. If the importer discovers that the item was incorrectly classified, the CF 28 represents a golden opportunity to fix the classification problem before Customs fixes it with penalties. If the classification is correct, the importer can provide the information and a short narrative explaining why the information supports the classification used. With this background in mind, any CF 28 received by a company should always be directed to the company's Customs Compliance Department for review.

Our contributing writer, Michael Roll, is an attorney at Katten, Muchin & Zavis in Chicago and can be reached at via email or at 312-902-5200.

Please note that due to the complex nature of the subject matter, Danzas AEI cannot be responsible for actions taken by the reader in reliance on the information contained herein without prior consultation with Danzas AEI.