# Presentation: 788388

## Import Issues for Export Compliance Awareness

- District Export Council Meeting
- November 14, 2006
- Rennie Alston, President
- American River Brokerage Services Ltd.

## Importer or Exporter?

- Traditional roles in past compliance structures have place international trade personnel in one category or the other...
- Import
- Export

## International Trade Expertise

- No boundaries that separate import compliance knowledge from export compliance knowledge
- Compliance Officers for international trade participants have the expectation to have knowledge that covers both import as well as export compliance issues.
- Senior Management’s buy in for compliance management is to be protected against all risk and liability to the company ...whether import or export.

## Traditional Import Issues Related to Export Process

- Re-Importation’s of exported merchandise
- Return for Repair
- Refused Merchandise
- Certificate of Registration
- Foreign Shippers Repair Affidavit
- Harmonized Tariff Classification
- Drawback
- Temporary Importation Bond Entries

## Re-Importation of Exportation Merchandise

- Exporters must be aware of import compliance reporting standards of articles being returned after exported from the U.S.
- Previously Imported foreign origin merchandise-duty Paid
- American Goods Returned

## Return for Repair

- Exported merchandise that is being returned for possible repair and re-exportation
- Classification
- Documentation
- Statement of Use
- Valuation

## Refused Merchandise

- Exported merchandise that is refused entry from the intended destination country now being returned to the U.S.
- Entry requirement
- Entry Type Selection

## Certificate Of Registration

- Allows foreign made merchandise to be exported and re-imported into the U.S. without the payment of duties and taxes on the value of the original export from the U.S.
- Duty is due on any value added outside the U.S.
- Must be presented prior to exportation to CBP
- Must accompany import documents to CBP upon return and subsequent import declaration process.

## Foreign Shippers Repair Affidavit

- In cases where merchandise was not processed prior to export from the US under a certificate of registration, a foreign shippers affidavit may be presented as alternate proof.
- Repair value must be itemized
- Prepared by foreign shipper

## Harmonized Classification

- American Goods Returned - 9801
- Certificate of Registration after          Repair- 9802
- TIB - 9813
- Specific Classification for article being returned

## Duty Drawback Refunds

- Knowledge of Duty Drawback eligibility
- Foreign merchandise on which duty has been paid may receive 99% refund if exported or destroyed within 3 years from the date of import.
- Connectivity between export operations and import operations to identify eligibility
- Subject to examination prior to export unless previous approvals have been granted by CBP.

## Temporary Importation BondTIB

- Merchandise may be imported into the US for a temporary period of one year not for sale or sale or sale on approval without the payment of duty.
- Goods must be exported or destroyed within the bond period of one year with two possible one year extensions.
- Proof of export needs to be presented to CBP to properly cancel the TIB bond or a penalty will be issued by CBP in an amount of double the duty.

## Import Issues for Exporters

- Many related circumstances between both operations
- Knowledge is the key proper comprehensive supervision and control
- Documentation controls and SOP’s will assist in compliant management.
- Compliance Management has cross related practices that compliment both operations.

## American River International

- Rennie Alston
- _[Ralston@americanriverintl.com](mailto:Ralston@americanriverintl.com)_
- 908 354-7746 ext 123
- Thank you for your attention!