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Reference / Where to look

Resources

Our guides, sorted by the job you are trying to do rather than by title, and then the primary sources underneath them: the tariff, the regulations, the forms and the agencies. If a page here disagrees with one of those, the source is right.

12 guides / 20 primary sources

Sorted by the question, not the alphabet

A resources page that lists twenty links in alphabetical order is a link farm with a better typeface. Nobody arrives here wanting “resources”. They arrive because a bond was rejected, or a rate came back three times what the quote assumed, or a container has been sitting for four days and the charges have started. So the guides below are grouped by the question that sends people looking, and each group says which of them to read first.

Then the sources our guides answer to

Everything we write is a summary, and a summary is a thing that can go out of date while nobody is watching. The second half of this page is the primary material: the tariff at the USITC, title 19 of the CFR, the Federal Register notices behind the announcements, the forms in their official versions, and the partner agencies that put holds on cargo. Where one of those disagrees with a page on this site, it is not a difference of opinion. They are right, and we would rather you told us so we can fix the page.

That has mattered more in the last two years than it did in the ten before them. Additional-duty programmes have been amended repeatedly, scope rulings issue continuously, and the treatment of low-value shipments has changed outright. Check the date on anything you read about tariffs, here included.

What a link cannot do for you

None of this will classify your product. Ten digits turn on material breakdown, function, state of processing and sometimes packaging, and the tariff will happily show you four headings that all look right. Lifting a number off a page instead of off your own invoice and specification is how an importer ends up defending a rate three years later, with interest running. Where you need certainty in writing, the instrument is a binding ruling from CBP, and preparing those is work we do. Where you need an answer this week, send the documents and we will tell you what we would file and why.

If a link here is dead, or a source has moved, write to info@dapecustoms.com and we will correct it.

01 / Before the first booking

What has to exist before anything ships

An import needs an importer of record, a bond, a power of attorney and someone licensed to transmit the entry. These four cover that ground in the order you will meet it, and they are the ones worth reading before you have a container in the water rather than after.

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    02 / Working out the cost

    What the duty will actually be

    Duty is a rate applied to a declared value, the rate comes from the classification, and additional programmes attach to that same number. Classification comes first because everything downstream inherits it: get the ten digits wrong and the rate, the programme and the penalty exposure are wrong with it.

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      03 / The clocks

      What carries a deadline, and when it starts

      Two of these run before the cargo arrives, one of them before it is even loaded, and the third starts counting the moment the box is on the ground. They share a property the rest of the work does not: being late is a penalty or a daily charge, never a delay you can make up afterwards.

      04 / After release

      What is left once the goods are yours

      Drawback returns duty on goods that leave the country again, which is money most importers never claim. Vehicles sit here because they are the import that is least finished at release: two agency forms before it, and a title to obtain after it.

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        05 / Tariff

        The rate, and the rulings behind it

        Where a classification is looked up, checked against how CBP has ruled before, and tested against what the rest of the trade files on the same goods.

        Source
        • hts.usitc.gov

          Harmonized Tariff Schedule of the United States (opens in a new tab)

          The tariff itself, published by the US International Trade Commission and revised during the year. Search the live edition rather than a saved PDF: chapter and section notes decide as many classifications as the headings do, and both move.

        • rulings.cbp.gov

          CROSS, the CBP rulings database (opens in a new tab)

          Every classification and valuation ruling CBP has issued, searchable in full text. If goods like yours have been ruled on, the reasoning is here, and reading three rulings against your product tells you more than a week of arguing from the headings.

        • cbp.gov

          CBP: trade remedies (opens in a new tab)

          CBP guidance on the additional-duty programmes, including how the extra tariff lines are ordered and coded on an entry. The programme decides the duty; the coding decides whether the entry transmits.

        • access.trade.gov

          ACCESS: Commerce AD/CVD proceedings (opens in a new tab)

          The docket system for antidumping and countervailing duty cases. Petitions, scope rulings and cash-deposit instructions appear here first, usually well before an importer hears about them from anyone else.

        • dataweb.usitc.gov

          USITC DataWeb (opens in a new tab)

          US import statistics by tariff line and country of origin. A blunt but effective sanity check: if nobody imports your product under the number you picked, that is worth knowing before you file it a hundred times.

        06 / Law

        The rules as written

        Anything on this site is a summary. These are the texts a summary answers to, all of them dated and citable.

        Source

        07 / Forms

        Forms, programmes and the systems entries run through

        The official versions. A form copied out of a forwarder’s email attachment is how importers end up signing a revision that was withdrawn.

        Source
        • cbp.gov

          CBP forms (opens in a new tab)

          The current version of every CBP form, including the power of attorney, the bond application and the entry summary. Check the revision date in the corner against whatever you were sent.

        • cbp.gov

          Importing into the United States (opens in a new tab)

          CBP’s own primer for importers. Formal and behind the times on tariff programmes, but authoritative on process, valuation and recordkeeping, and it costs nothing.

        • cbp.gov

          CBP: customs brokers (opens in a new tab)

          The licence framework, including what a broker may and may not do on your behalf. Worth reading once, if only to know what you are entitled to ask of whoever files your entries.

        • cbp.gov

          ACE, the Automated Commercial Environment (opens in a new tab)

          The system every entry is transmitted into. Importers can hold an ACE portal account of their own and read their entry, statement and liquidation data directly, without asking a broker for a screenshot.

        • cbp.gov

          CBP quota (opens in a new tab)

          Tariff-rate quota bulletins and fill rates. It matters the day your commodity is under quota: the rate changes when the quota fills, not when you booked the vessel.

        08 / Agencies

        The other agencies that can hold your cargo

        CBP releases the shipment, but it is rarely CBP alone that stops it. These are the partner-agency pages behind the holds we see most.

        Source

        09 / On this site

        Tools you can use now

        None of these need an account, and none of them ask for a shipment before they will tell you something useful.

        Next step

        Look it up, or hand it over

        Reading the sources yourself is worth the hour it takes, and nothing on this page is behind a paywall. It is also not the fastest route when there is a booking on Friday. Start a power of attorney and we can work from your actual documents, or run the numbers yourself first with the estimator.