Customs Tariffs:

 All goods imported into the United States are subject to duty or duty-free entry in accordance with their classification under the applicable items in the Harmonized Tariff Schedule of the United States. Rates of duty for imported merchandise may vary depending upon the country of origin. Most merchandise is dutiable under most-favored-nation (MFN) rates in the General column under column 1 of the tariff schedule. Merchandise from countries to which the MFN
rates have not been extended is dutiable at the full or “statutory” rates in column 2 of the tariff schedules.

Free rates are provided for many subheadings in columns one and two of the tariff schedule. Duty-free status is also available under various conditional exemptions, which are reflected in the Special column under column one of the tariff schedule. One of the more frequently applied exemptions from duty occurs under the Generalized System of Preferences. GSP-eligible merchandise qualifies for duty-free entry when it is from a beneficiary developing country and meets other requirements.
Other exemptions are found under subheadings in Chapter 98 of the tariff schedule. These subheadings include, among other provisions, certain personal exemptions, exemptions for articles for scientific or other institutional purposes and exemptions for returned American goods.
In July 1999, the United States joined 21 major trading nations in eliminating tariffs on 642 pharmaceutical products. Products that now enter duty-free include drugs to treat breast cancer, diabetes, AIDS, asthma and Parkinson’s disease.On December 1, 2000, Title V of The Trade and Development Act of 2000 (Public Law 106-200) was implemented. This Act modifies the tariff treatment of certain imported wool yarn and fabrics and creates new headers in the Harmonized Tariff Schedule of the U.S. for certain worsted wool fabrics. The Act also establishes import quotas for these products and authorizes a reduction in duties applied to imports of worsted wool fabrics classified under one of the new headers to equalize the rate with most-favored-nation rates applied to these fabrics imported into Canada.
On August 6, 2002, President George W. Bush signed into law the Trade Act of 2002, also known as Trade Promotion Authority (TPA). For the first time since 1994, TPA grants the President five years of “fast track” authority to negotiate trade agreements, allowing Congress only to approve or reject the agreements, not change them. However, the bill requires the President to consider a set of negotiating objectives, including workers’ rights, environmental protection and U.S. anti-dumping legislation, when negotiating trade deals. TPA will  allow the United States to help set the rules of trade.

Generalized System of Preferences:

The Generalized System of Preferences (GSP) is a program providing for free rates of duty for merchandise from beneficiary developing independent countries and dependent countries and territories to encourage their economic growth. On June 30, 2003, with a proclamation, product coverage of the Generalized System of Preferences (GSP) program was extended.  More than 140 beneficiary developing countries and territories are eligible to import products duty-free into the U.S. under the GSP program. The proclamation extends GSP benefits to approximately $900 million in trade from these countries through the addition of new products, restoration of previously lost benefits, and the continuation of benefits that would otherwise expire. Further information regarding filing GSP changes and filing procedures may be obtained from U.S. Customs and Border Protection, Tel: (202) 927-4183 (Formal Entries); (202) 927-1962 (Informal Entries); (202) 927-1236 (Mail Entries); Internet: http://www.cbp.gov.

Eligible Items: The GSP eligibility list contains a wide range of products classifiable under approximately 4,000 different subheadings in the Harmonized Tariff Schedule of the United States. These items are identified either by an “A” or “A*” in the “Special” column under column 1 of the tariff schedule. Merchandise
classifiable under a subheading designated in this manner may qualify for duty-free entry if imported into the United States directly from any of the designated countries and territories. Merchandise from one or more of these countries, however, may be excluded from the exemption if there is an “A*” in the “Special” column. The list of countries and exclusions, as well as the list of GSP-eligible articles, will change from time to time over the life of the program. Therefore,
the latest edition of the Harmonized Tariff Schedules of the United States Annotated will contain the most up-to-date information.

Import Procedures & Documentation:

Within five working days of the date of arrival of a shipment at a U.S. port of entry, entry documents must be filed at a location specified by the district/area director, unless an extension is granted. These documents consist of: a. Entry Manifest, Customs Form 7533; or Entry/Immediate Delivery, Customs Form 3461, or other form of merchandise release required by the district director.b. Evidence of right to make entry (bill of lading, airway bill or
carrier's certificate). c. Commercial invoice or a pro-forma invoice when the commercial invoice cannot be produced.. Packing lists if appropriate. e. Other documents necessary to determine merchandise admissibility. If the goods are to be released from Customs custody on entry documents, an entry summary for consumption must be filed and estimated duties deposited at the port of entry within 10 working days of the time the goods are entered and released. Less detailed paperwork is required for goods valued under US$2,000, as these goods may be imported under the “Informal Entry” system. Amendments to the U.S. Customs Regulations were published in the Federal Register on October 31, 2002. The new 24-hour prelading regulations became effective December 2, 2002; CBP now requires advance and accurate presentation of certain manifest information 24
hours prior to lading at a foreign port. The electronic presentation of
this information is encouraged. Under the new rules, a non-vessel operating common carrier (NVOCC) having a International Carrier Bond is allowed to electronically present cargo manifest information to CBP. The final regulation exempts vessels carrying bulk cargo and applies to sea carriers only. It also explains how the confidentiality of manifest information will be protected. This information is required in advance to enable CBP to evaluate the terrorist risk of cargo containers and to identify high-risk containers at the foreign seaports before they are shipped to the U.S. Failure to comply could result in refusal to allow unlading as well as civil monetary penalties or claims for liquidated damages.

Entry Process: When a shipment reaches the United States, the consignee will file entry documents for the goods with the district or port of entry. Imported goods are not legally entered until after the shipment has arrived within the port of entry, delivery of the merchandise has been authorized by Customs and estimated duties
have been paid. It is the responsibility of the importer to arrange for examination and release of the goods. Goods may be entered for consumption, entered for warehouse at the port of arrival, or they may be transported in-bond to another port of entry and entered there under the same conditions as at the port of arrival. Arrangements for transporting the merchandise to an interior port in-bond may be made by the consignee, by a customs broker or by any other person having a sufficient interest in the goods for that purpose. Unless your merchandise arrives directly at the port where you wish to enter it, you may be charged additional fees by the carriers for transportation to that port if other arrangements have not been made. Under some circumstances, your goods may be released through your local Customs port even though they arrive at another port from a foreign country. Arrangements must be made prior to arrival at the Customs port where your duties and documentation are intended to be filed. Goods to be placed in a foreign trade zone are not entered at Customs.

Evidence of Right to Make Entry: Goods may be entered only by the owner, purchaser or a licensed customs broker. When the goods are consigned “to order,” the bill of lading properly endorsed by the consignor may serve as evidence of the right to make entry. An airway bill may be used for merchandise arriving by air.
In most instances, entry is made by a person or firm certified by the carrier bringing the goods to the port of entry to be the owner of the goods for customs purposes. The document issued by the carrier is known as a “Carrier's Certificate.” In certain circumstances, entry may be made by means of a duplicate bill of lading or a shipping receipt.

Surety: The entry must be accompanied by evidence that surety has been obtained to cover any potential duties, taxes and penalties that may accrue. Surety usually takes the form of a bond secured by a resident U.S. surety company, but may be posted in the form of United Statesmoney or certain United States government obligations.

In the event that a customs broker is employed for the purpose of making entry, the broker may permit the use of their bond to provide the required coverage. 

Entry Summary Documentation: Following presentation of the entry, the shipment may be examined or examination may be waived. The shipment is then released, provided no legal or regulatory violations have occurred. Entry summary documentation is filed and estimated duties are deposited within 10 working days of the release of the merchandise at a designated customs. Entry summary documentation consists of:
a. The entry package returned to the importer, broker or their authorized agent after merchandise is permitted release.
b. Entry summary, Customs Form 7501.
c. Other invoices and documents necessary for the assessment of duties, collection of statistics or the determination that all import requirements have been satisfied.

 Immediate Delivery: An alternate procedure that provides for immediate release of a shipment may be used in some cases by making application for a Special Permit for Entry/Immediate Delivery on Customs Form 3461 prior to the arrival of the merchandise. If the application is approved, the shipment is released expeditiously following arrival. An entry summary must then be filed in proper form and estimated duties deposited within 10 working days of release. Release under this provision is limited to the following merchandise:

a. Merchandise arriving from Canada or Mexico, if approved by the district director and an appropriate bond is on file.
b. Fresh fruits and vegetables for human consumption arriving from Canada and Mexico and removed from the area immediately contiguous to the border to the importer's premises within the port of importation.
c. Shipments consigned to an officer of the United States government are subject to immediate delivery only if that officer is acting in an official capacity in receiving that shipment.
d. Articles for a trade fair.
e. Tariff-rate quota merchandise and, under certain circumstances, merchandise subject to an absolute quota. Absolute quotas may require consumption entry at all times.
f. In very limited circumstances, merchandise released from warehouse, followed within 10 working days by a warehouse withdrawal for consumption.
g. Merchandise specifically authorized by Customs Headquarters to be entitled to release for immediate delivery. New rules of origin, effective July 1, 1996, change the country of origin for many textile goods from the country where the fabric is cut to the country where the final garment is assembled; however, the rules vary depending on the manufacturing process and end-product. Products that require minimal cutting and assembly, such as scarves, towels, sheets and draperies, must be labeled according to where the fabric was woven. The new rules require the manufacturer of the merchandise to sign original verification documents and disallow statements signed by exporters or importers who are not actual producers. The new rules also affect the application of quotas. Effective May 15, 1997, documentation for goods imported into the United States from Canada must include the province of origin. This rule requires that a two-character province of origin code be reported for each tariff classification on entry summaries.

Commercial Invoice: A commercial invoice, signed by the seller or shipper, or the agent, is acceptable for customs purposes if it is prepared in accordance with Section 141.86, Customs Regulations, and in the manner customary for a commercial transaction involving goods of the kind covered by the invoice. The invoice must provide the following information, as required by the Tariff Act:

1. The port of entry to which the merchandise is destined;
2. If merchandise is sold or agreed to be sold, the time, place and names of buyer and seller; if consigned, the time and origin of shipment, and names of shipper and receiver;
3. A detailed description of the merchandise, including the name by which each item is known, the grade or quality, and the marks, numbers and symbols under which sold by the seller or manufacturer to the trade in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed;
4. The quantities in weights and measures;
5. If sold or agreed to be sold, the purchase price of each item in the currency of the sale;
6. If the merchandise is shipped for consignment, the value for each item, in the currency in which the transactions are usually made or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper or owner would have received or was willing to receive for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of
exportation;
7. The kind of currency;
8. All charges upon the merchandise, itemized by name and amount including freight, insurance, commission, cases, containers, coverings and cost of packing; and if not included above, all charges, costs and expenses incurred in bringing the merchandise from alongside the carrier at the first U.S. port of entry. The cost of packing, cases, containers and inland freight to the port of exportation need not be
itemized by amount if included in the invoice price and so identified. Where the required information does not appear on the invoice as originally prepared, it shall be shown on an attachment to the invoice; and
9. All rebates, drawbacks and bounties, separately itemized, allowed upon the exportation of the merchandise.
10. The country of origin; and
11. All goods or services furnished for the production of the merchandise not included in the invoice price.

If the merchandise on the documents is sold while in transit, the original invoice reflecting this transaction and the resale or a statement of sale showing the price paid for each item by the purchaser shall be filed as part of the entry, entry summary or withdrawal documentation. The invoice and all attachments must be in the English language or accompanied by an accurate English translation. Each invoice shall state in adequate detail what merchandise is contained in each individual package. If the invoice or entry does not disclose the weight, gage or measure of the merchandise necessary to ascertain duties, the consignee shall pay expenses incurred to obtain this information prior to the release of the merchandise from Customs custody.
Each invoice shall set forth in detail, for each class or kind of merchandise, every discount from list or other base price that has been or may be allowed in fixing each purchaser price or value. When more than one invoice is included in the same entry, each invoice with its attachments shall be numbered consecutively by the importer on the bottom of the face of each page, beginning with number 1. If the invoice is more that two pages, begin with number 1 for the first page of the first invoice and continue in a single series of numbers through all the invoices and attachments included in one entry. If an entry covers one invoice of one page and a second invoice of two pages, the numbering at the bottom of the page shall be as
follows: Inv. 1, p. 1; Inv. 2, p.2; Inv. 2, p.3. Any information required on an invoice may be set forth either on the invoice or on the attachment.

Separate Invoice Required for each Shipment: Not more than one distinct shipment from one consignor to one consignee by one commercial carrier shall be included on the same invoice.

Assembled Shipments: Merchandise assembled for shipment to the same consignee by one commercial carrier may be included in one invoice. The original bills or invoices covering the merchandise, or extracts therefrom, showing the actual price paid or agreed to be paid, should be attached to the invoice.

Installment Shipments: Installments of a shipment covered by a single order or contract and shipped from one consignor to one consignee may be included in one invoice if the installments arrive at the port of entry by any means of transportation within a period not to exceed  10 consecutive days. The invoice should be prepared in the same manner as are invoices covering single shipments and should include any additional information that may be required for the particular class of goods concerned. If it is practical to do so, the invoice should show the quantities, values and other invoice data with respect to each installment and the identification of the importing conveyance in which each installment was shipped.

Additional Information Required: Special information may be required on certain goods or classes of goods in addition to the information normally required on the invoice. The United States importer usually advises the exporter of these special situations, which are covered in section 141.89 of the Customs Regulations.

Consular/Customs Invoice: No known requirement.

Import License: There are no general licensing requirements; however, specific goods (i.e., agricultural products; arms, ammunition and explosives) may require an import license or permit from a particular government agency.

Insurance Certificate: No known requirement.

Packing List: This is not required; however, its use will expedite clearance and may be requested by importer. Preshipment Inspection: No known government requirement. May be requested by importer.

Pro-Forma Invoice: If the required commercial invoice is not filed at the time the merchandise is entered, a statement in the form of a pro-forma invoice must be filed by the importer at the time of entry. A bond is given for production of the required invoice not later than six months from the date of entry. If the invoice is needed for statistical purposes, it must generally be produced within 50 days from the date the entry summary is required to be filed. The exporter should bear in mind that, unless the required invoice is forwarded in time, the U.S. importer will incur a liability under bond for failure to file the invoice with the District or Port Director of Customs before the expiration of the 120-day period. Although a pro-forma invoice is not a document prepared by the exporter, it is of interest to exporters as it gives a general idea as to the kind of information needed for entry purposes and indicates what the importer may need to furnish Customs officers at the time a formal entry is filed for a commercial shipment if a properly prepared customs or commercial invoice is not available at the time the goods are entered. Some of the additional information specified for commodities under section 141.89 of the Customs Regulations may not be required when entry is made on a pro-forma invoice. However, the pro-forma invoice must contain sufficient data for examination, classification and appraisement purposes.