1

Importing into the United States 

A Guide for Commercial Importers

A Notice To Our Readers 

On March 1, 2003, U.S. Customs and Border Protection, or CBP, was born as an 

agency of the Department of Homeland Security, merging functions of the former 

Customs Service, Immigration and Naturalization Service, Border Patrol, and Animal 

and Plant Health Inspection Service. Many changes took place in preparation for this 

merger and many have occurred since in order to safeguard U.S. borders against highrisk cargo, contraband, and unsafe imports. We encourage you to visit our Website

(www.cbp.gov) for the latest information on specific laws, regulations or procedures that 

may affect your import transactions. 

* * * * * * 

This edition of Importing Into the United States contains material pursuant to the 

Trade Act of 2002 and the Customs Modernization Act (Title VI of the North American 

Free Trade Agreement Implementation Act), commonly referred to as the Mod Act. 

The Customs Modernization Act (Title VI of the North American Free Trade 

Agreement Implementation Act [P.L. 103-182, 107 Stat. 2057]) became effective 

December 8, 1993. Its provisions have fundamentally altered the relationship between 

importers and CBP by shifting to the importer, the legal responsibility for declaring the 

value, classification, and rate of duty applicable to entered merchandise. 

A prominent feature of the Mod Act is a relationship between CBP and importers 

that is characterized by informed compliance. (See Section Three of this book, which 

starts on page 26, for details and definitions.) A key component of informed compliance 

is the shared responsibility between CBP and the import community, wherein CBP 

communicates its requirements to the importer, and the importer, in turn, uses reasonable 

care to assure that CBP is provided with accurate and timely data pertaining to his or her 

importations. 

 

Importing Into the United States provides wide-ranging information about the 

importing process and import requirements. We have made every effort to include 

essential requirements, but it is not possible for a book this size to cover all import laws 

and regulations. Also, this publication does not supersede or modify any provision of 

those laws and regulations. Legislative and administrative changes are always under 

consideration and can occur at any time. Quota limitations on commodities are also 

subject to change. Therefore, reliance solely on the information in this book may not 

meet the “reasonable care” standard required of importers. 

We urge interested parties to contact their nearest CBP office for information on 
2

specific issues or questions. CBP ports of entry, with their addresses and phone 

numbers, can be found on our Website under “Ports.” 

We cannot overemphasize that although the information in this book is provided 

to promote understanding of, and compliance with, importing laws and regulations, the 

information provided here is for general purposes only. Importers may also wish to 

obtain guidance from private-sector experts who specialize in importing, for example, 

licensed customs brokers, attorneys or consultants. 

Federal agencies whose laws CBP helps to enforce are listed throughout this 

book, as well as in the Appendix and on our Website. 
3

CONTENTS 

CHAPTER 

U.S. Customs and Border Protection: Mission and Organization 

1. Organization; CBP Attaches Abroad 

Suggestions to the Exporter 

Entry of Goods 

2. Entry Process 

3. Right To Make Entry 

4. Examination of Goods and Entry Documents 

5. Packing of Goods—Commingling 

Informed Compliance 

6. Definition 

7. Reasonable Care Checklists 

8. Compliance Assessment/Compliance Measurement 

9. Notice to Small-Business Importers 

Invoices 

10. Commercial Invoices 

11. Other Invoices 

12. Frequent Errors in Invoicing 

Assessment of Duty 

13. Dutiable Status of Goods 

14. Containers or Holders 

15. Temporary Free Importations 

16. North American Free Trade Agreement (NAFTA) 

17. Generalized System of Preferences (GSP) 

18. Caribbean Basin Initiative (CBI) and the Caribbean Basin Economic 

Recovery Act (CBERA) 

19. Andean Trade Preference Act (ATPA)/Andean Trade Promotion and 

 Drug Eradication Act (ATPDEA) 

20. U.S.-Israel Free Trade Area Agreement 

21. U.S.- Jordan Free Trade Area Agreement 

22. Compact of Free Association (FAS) 

23. African Growth and Opportunity Act (AGOA) 

24. U.S.-Caribbean Basin Trade Partnership Act (CBPTA) 

25. U.S.-Chile Free Trade Agreement (US-CFTA) 

26. U.S.– Singapore Free Trade Agreement 

27. Antidumping and Countervailing Duties 

28. Drawback—Refunds of Duties 
4

Classification and Value 

29. Classification—Liquidation 

30. Conversion of Currency 

31. Transaction Value 

32. Transaction Value—Identical or Similar Merchandise 

33. Other Bases: Deductive and Computed Value 

34. Rules of Origin 

Marking 

35. Country of Origin Marking 

36. Special Marking Requirements 

37. Marking—False Impression 

38. User Fees 

Special Requirements 

39. Prohibitions, Restrictions, and Other Agency Requirements 

40. Alcoholic Beverages 

41. Motor Vehicles and Boats 

42. Import Quotas 

43. Fraud 

Foreign Trade Zones 

44. Foreign Trade Zones 

Appendix 

Invoices; Additional Information; Customs Valuation; 

Other Forms; Other Agencies 
5

U.S. CUSTOMS AND BORDER PROTECTION: MISSION AND 

ORGANIZATION 

1. Organization 

Mission 

 Before September 11, 2001, the major responsibility of the former U.S. Customs 

Service was to administer the Tariff Act of 1930, as amended. When Customs 

subsequently merged with other border enforcement agencies to become U.S. Customs 

and Border Protection, CBP’s priority mission became homeland security: detecting, 

deterring and preventing terrorists and their weapons from entering the United States. 

 This mission fits ideally with CBP’s long-established responsibilities for 

protecting and facilitating international trade. CBP retains its traditional enterprise of 

protecting the nation's revenue by assessing and collecting duties, taxes and fees incident 

to international traffic and trade. Further, by providing procedural guidance to the import 

community, CBP enhances and increases compliance with domestic and international 

customs laws and regulations. CBP thus helps importers assure that their shipments are 

free from terrorist or other malicious interference, tampering, or corruption of containers 

or commodities. 

 Today, CBP is the nation’s premiere border enforcement agency, and it 

accomplishes this new mandate in part by executing the responsibilities for 

which it has always been known: controlling, regulating, and facilitating the 

movement of carriers, people, and commodities between the United States and 

other nations; protecting the American consumer and the environment against 

the introduction of hazardous, toxic or noxious products into the United States; 

protecting domestic industry and labor against unfair foreign competition; and 

detecting, interdicting, and investigating smuggling and other illegal practices 

aimed at illegally entering narcotics, drugs, contraband or other prohibited 

articles into the United States. 

CBP is also responsible for detecting, interdicting, and investigating 

fraudulent activities intended to avoid the payment of duties, taxes and fees, or 

activities meant to evade the legal requirements of international traffic and 

trade; and for detecting, interdicting, and investigating illegal international 

trafficking in arms, munitions, currency, and acts of terrorism at U.S. ports of 

entry. 

Organization 

Field Operations Offices 

CBP operates through a field-office structure that consists of 20 Field Operations 
6

offices around the United States. These field offices provide managerial oversight and 

operational assistance to 324 ports of entry around the nation and 14 preclearance offices 

in Canada and the Caribbean. 

Established according to geographic region, Field Operations offices are the 

means by which CBP Headquarters distributes key policies and procedures to CBP 

officers and importing staff around the country. Each field office supervises a certain 

number of service or area ports, which are larger, full-service ports with staff 

subdivisions designated to handle commercial transactions, as well as smaller ports of 

entry that handle less traffic. 

Field Operations offices provide guidance to the ports under their geographic 

jurisdiction to ensure the dissemination and implementation of CBP guidelines, policies 

and procedures. Import transactions are conducted at service ports, area ports, and ports 

of entry, so these locations will be of primary interest to the trade community. CBP is 

also responsible for administering the customs laws of the United States Virgin Islands. 

Ports Of Entry 

Ports of entry conduct the daily, port-specific operations like clearing cargo, 

collecting duties and other monies associated with imports, and processing passengers 

arriving from abroad. Port personnel are the face at the border for nearly all cargo carriers 

and people entering the United States. Ports of entry are the level at which CBP enforces 

import and export laws and regulations and implements immigration policies and 

programs. Port officers also perform agricultural inspections to protect the USA from 

potential carriers of animal and plant pests or diseases that could cause serious damage to 

America's crops, livestock, pets, and the environment. 

For a detailed listing of ports of entry, please refer to: 

http://www.cbp.gov/xp/cgov/toolbox/ports/.
7

U.S. CBP OFFICERS IN FOREIGN COUNTRIES 

• Bold indicates the presence of a CBP Attaché, Representative, International 

Operations Specialist and/or Technical Representative by 1 May, 2006. 

• * Indicates that a CBP Attaché, Representative and/or International Operations 

Specialist is currently waiting to deploy. 

Brussels, Belgium 

CBP Attaché 

U.S. Mission to the European Union 

27 Blvd. Du Regent 

1000 Brussels 

011-32-2-508-2770 

Ottawa, Canada 

CBP Attaché 

Embassy of the United States 

P.O. Box 866 station B 

Ottawa, Ontario K1P 5T1 

Tel: 613-688-5496 

*Hong Kong 

CBP Representative 

11/F., St. John’s Building 

33 Garden Road, Central 

Hong Kong 

Tel: 011-852-2230-5100 

Rome, Italy 

CBP Representative 

American Embassy 

Via Veneto 119/A 

00187 Rome 

Tel: 011-39-06-4674-2475 

Tokyo, Japan 

CBP Representative 

American Embassy 

10-5, Akasaka 1-Chome 

Minato-ku 

Tokyo 107-8420 Japan 

Tel: 011-813-3224-5433 

 
8

Mexico City, Mexico 

CBP Attaché 

American Embassy 

Paseo de la Reforma 305 

Colonia Cuauhtemoc 

Mexico City, D.F., Mexico 

C.P. 06500 

Tel: 011-52-55-5080-2000 

New Delhi, India 

CBP Representative 

24 Kasturba Gandhi Marg. 

New Delhi 

110021 India 

Tel: 011-91-11-2331-0080 

* Panama City, Panama 

CBP Representative 

American Embassy 

Calle 38 & Avenida Balboa 

Panama City, Panama 

Tel: 011-507-225-7562 

Singapore 

CBP Representative 

American Embassy 

27 Napier Road 

Singapore 258508 

Tel: 011-65-476-9020 

Pretoria, South Africa 

ICE Attaché 

American Embassy 

877 Pertorius 

Arcadia, Pretoria 001 

Tel: 011-27-12-342-8062 

*Bangkok, Thailand 

CBP Representative 

Sindhorn Building 

130-1332 Wireless Road 

Tower 2, 12th Floor 

Bangkok 10330 

Tel: 011-66-2-205-5015 
9

London, United Kingdom 

CBP Representative 

American Embassy 

24/31 Grosvenor Square 

London, W1A 1AE 

Tel: 011-44-207-894-0070 
10

SUGGESTIONS TO THE EXPORTER 

FOR FASTER CLEARANCE OF YOUR MERCHANDISE: 

1. Include all information required on your customs invoices. 

2. Prepare your invoices carefully. Type them clearly. Allow sufficient space 

between lines. Keep the data within each column. 

3. Make sure that your invoices contain the information that would be shown on a 

well-prepared packing list. 

4. Mark and number each package so it can be identified with the corresponding 

marks and numbers appearing on your invoice. 

5. Show a detailed description on your invoice of each item of merchandise 

contained in each individual package. 

6. Mark your goods legibly and conspicuously with the country of origin unless they 

are specifically exempted from country-of-origin marking requirements, and with 

such other marking as is required by the marking laws of the United States. 

Exemptions and general marking requirements are detailed in Chapters 29 and 30. 

7. Comply with the provisions of any special laws of the United States that may 

apply to your goods, such as laws relating to food, drugs, cosmetics, alcoholic 

beverages, radioactive materials, and others. (See Chapters 33, 34 and 35.) 

8. Observe the instructions closely with respect to invoicing, packaging, marking, 

labeling, etc., sent to you by your customer in the United States. He or she has 

probably made a careful check of the requirements that will have to be met when 

your merchandise arrives. 

9. Work with CBP to develop packing standards for your commodities. 

10. Establish sound security procedures at your facility and while transporting your 

goods for shipment. Do not give narcotics smugglers the opportunity to introduce 

narcotics into your shipment. 

11. Consider shipping on a carrier participating in the Automated Manifest System 

(AMS). 

12. If you use a licensed customs broker for your transaction, consider using a firm 

that participates in the Automated Broker Interface (ABI). 
11

ENTRY OF GOODS 

2. Entry Process 

When a shipment reaches the United States, the importer of record (i.e., the 

owner, purchaser, or licensed customs broker designated by the owner, purchaser, or 

consignee) will file entry documents for the goods with the port director at the goods' 

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 CBP, and 

estimated duties have been paid. It is the importer of record's responsibility to arrange for 

examination and release of the goods. 

Pursuant to 19 U.S.C. 1484, the importer of record must use reasonable care in 

making entry. 

NOTE: In addition to contacting CBP, importers should contact other agencies when 

questions arise about particular commodities. For example, questions about products 

regulated by the Food and Drug Administration should be forwarded to the nearest FDA 

district office (check local phone book under U.S. government listings) or to the Import 

Division, FDA Headquarters, 301.443.6553. The same is true for alcohol, tobacco, 

firearms, wildlife products (furs, skins, shells), motor vehicles, and other products and 

merchandise regulated by the other federal agencies for which CBP enforces entry laws. 

Appropriate agencies are identified on page 197. 

Addresses and phone numbers for these agencies are listed in the appendix. 

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 in-bond to an in-land port may be made by the consignee or by a customs 

broker or by any other person with an 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 carrier for transportation to that port unless other arrangements 

have been made. Under some circumstances, your goods may be released through your 

local port of entry, even if they arrive at a different U.S. port from a foreign country. 

Prior to the goods' arrival, arrangements for entry must be made at the CBP port of entry 

where you intend to file your duties and documentation. 

 Goods to be placed in a foreign trade zone are not entered at the customhouse. 

See Chapter 41 for more information on foreign trade zones. 

Evidence Of Right To Make Entry 

Goods may only be entered by their owner, purchaser, or a licensed customs 

broker. When the goods are consigned “to order,” the bill of lading, properly endorsed by 
12

the consignor, may serve as evidence of the right to make entry. An air waybill 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. This entity (i.e., the person or firm certified) is 

considered the “owner” of the goods for customs purposes. 

The document issued by the carrier for this purpose is known as a “Carrier’s 

Certificate.” An example of this certificate is shown in the Appendix. In certain 

circumstances, entry may be made by means of a duplicate bill of lading or a shipping 

receipt. When the goods are not imported by a common carrier, possession of the goods 

by the importer at the time of arrival shall be deemed sufficient evidence of the right to 

make entry. 

Entry For Consumption 

Entering merchandise is a two-part process consisting of: (1) filing the documents 

necessary to determine whether merchandise may be released from CBP custody, and (2) 

filing the documents that contain information for duty assessment and statistical 

purposes. Both of these processes can be accomplished electronically via the Automated 

Broker Interface (ABI) program of the Automated Commercial System (ACS). 

Entry Documents 

 Within 15 calendar days of the date that a shipment arrives at a U.S. port of entry, 

entry documents must be filed at a location specified by the port director. These 

documents are: 

• Entry Manifest (CBP Form 7533) or Application and Special Permit for 

Immediate Delivery (CBP Form 3461) or other form of merchandise 

release required by the port director, 

• Evidence of right to make entry, 

• Commercial invoice or a pro forma invoice when the commercial invoice 

cannot be produced, 

• Packing lists, if appropriate, 

• Other documents necessary to determine merchandise admissibility. 

 If the goods are to be released from CBP custody at the time of entry, an entry 

summary for consumption must be filed and estimated duties deposited at the port of 

entry within 10 working days of the goods' entry. 

Surety 

The entry must be accompanied by evidence that a bond has been posted with 

CBP to cover any potential duties, taxes, and charges that may accrue. Bonds may be 

secured through a resident U.S. surety company, but may be posted in the form of United 
13

States currency 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 his 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 if no legal or regulatory 

violations have occurred. Entry summary documentation is filed and estimated duties are 

deposited within 10 working days of the entry of the merchandise at a designated 

customhouse. Entry summary documentation consists of: 

• Return of the entry package to the importer, broker, or his authorized 

agent after merchandise is permitted release, 

• Entry summary (CBP Form 7501), 

• Other invoices and documents necessary to assess duties, collect statistics, 

or determine that all import requirements have been satisfied. This paper 

documentation can be reduced or eliminated by using features of the ABI. 

Immediate Delivery 

An alternate procedure that provides for immediate release of a shipment may be 

used in some cases by applying for a special permit for immediate delivery on CBP Form 

3461 prior to arrival of the merchandise. Carriers participating in the Automated 

Manifest System can receive conditional release authorizations after leaving the foreign 

country and up to five days before landing in the United States. If the application is 

approved, the shipment will be released expeditiously after it arrives. An entry summary 

must then be filed in proper form, either on paper or electronically, and estimated duties 

deposited within 10 working days of release. Immediate-delivery release using Form 

3461 is limited to the following types of merchandise: 

• Merchandise arriving from Canada or Mexico, if the port director 

approves it and an appropriate bond is on file, 

• Fresh fruits and vegetables for human consumption arriving from Canada 

or Mexico and removed from the area immediately contiguous to the 

border and placed within the importer’s premises within the port of 

importation, 

• Shipments consigned to or for the account of any agency or officer of the 

U.S. government, 

• Articles for a trade fair, 

• Tariff-rate quota merchandise and, under certain circumstances, 

merchandise subject to an absolute quota. Absolute-quota items require a 

formal entry at all times, 

• In very limited circumstances, merchandise released from warehouse 

followed within 10 working days by a warehouse withdrawal for 
14

consumption, 

• Merchandise specifically authorized by CBP Headquarters to be entitled 

to release for immediate delivery. 

Entry For Warehouse 

If one wishes to postpone release of the goods, they may be placed in a CBP 

bonded warehouse under a warehouse entry. The goods may remain in the bonded 

warehouse up to five years from the date of importation. At any time during that period, 

warehoused goods may be re-exported without paying duty, or they may be withdrawn 

for consumption upon paying duty at the duty rate in effect on the date of withdrawal. If 

the goods are destroyed under CBP supervision, no duty is payable. 

While the goods are in the bonded warehouse, they may, under CBP supervision, 

be manipulated by cleaning, sorting, repacking, or otherwise changing their condition by 

processes that do not amount to manufacturing. After manipulation, and within the 

warehousing period, the goods may be exported without the payment of duty, or they 

may be withdrawn for consumption upon payment of duty at the rate applicable to the 

goods in their manipulated condition at the time of withdrawal. Perishable goods, 

explosive substances, or prohibited importations may not be placed in a bonded 

warehouse. Certain restricted articles, though not allowed release from custody, may be 

warehoused. 

Information regarding bonded manufacturing warehouses is contained in section 

311 of the Tariff Act (19 U.S.C. 1311). 

Unentered Goods 

If no entry has been filed for the goods at the port of entry, or at the port of 

destination for in-bond shipments, within 15 calendar days after their arrival, the goods 

may be placed in a general-order warehouse at the importer’s risk and expense. If the 

goods are not entered within six months from the date of importation, they can be sold at 

public auction or destroyed. Perishable goods, however, and goods subject to 

depreciation and explosive substances may be sold sooner. 

Storage charges, expenses of sales, internal revenue or other taxes, duties, fees, 

and amounts for the satisfaction of liens must be taken out of the money obtained from 

the sale of the unentered goods. Claims for the surplus proceeds of sale may be filed with 

the port director at whose instruction the merchandise was sent to sale. Any claim for 

such proceeds must be filed within 10 days of sale and supported with an original bill of 

lading. A photostatic copy or certified copy of the bill of lading may be used if only part 

of a shipment is involved in the sale. Carriers, not port directors, are required to notify a 

bonded warehouse of unentered merchandise. Once notified, the bonded warehouse 

operator/manager shall arrange for the unentered merchandise to be transported to his or 

her premises for storage at the consignee’s risk and expense. If the goods are subject to 

internal revenue taxes, but will not bring enough to pay the taxes if sold at public auction, 
15

they are subject to destruction. 

Mail Entries 

Importers have found that in some cases it is to their advantage to use the national 

postal service—that is, a country's mail system, rather than courier services—to import 

merchandise into the United States. Some benefits to be gained are: 

• Ease in clearing shipments through CBP. The duties on parcels valued at 

$2,000 or less are collected by the letter carrier who delivers the parcel to the 

addressee (see note on page 16), 

• Savings on shipping charges: smaller, low-valued packages can often be sent 

less expensively through the mails, 

• No formal entry required on duty-free merchandise not exceeding $2,000 in 

value, 

• No need to clear shipments personally if under $2,000 in value. 

 Joint CBP and postal regulations provide that all parcel post packages must have 

a CBP declaration securely attached to the outer wrapping giving an accurate description 

of the contents and their value. This declaration can be obtained at post offices 

worldwide. Commercial shipments must also be accompanied by a commercial invoice 

enclosed in the parcel bearing the declaration. 

Each mail parcel containing an invoice or statement of value should be marked on 

the outer wrapper, on the address side, “Invoice enclosed.” If the invoice or statement 

cannot be conveniently enclosed within the sealed parcel, it may be securely attached to 

the parcel. Failure to comply with any of these requirements will delay clearance of the 

shipment through CBP. 

Packages other than parcel post—for example, letter-class mail, commercial 

papers, printed matter, or samples of merchandise—must bear on the address side a label, 

Form C1, provided by the Universal Post Union, or the endorsement “May be opened for 

customs purposes before delivery,” or similar words definitely waiving the privacy of the 

seal and indicating that CBP officers may open the parcel without recourse to the 

addressee. Parcels not labeled or endorsed in this manner and found to contain prohibited 

merchandise, or containing merchandise that is subject to duty or tax, are subject to 

forfeiture. 

A CBP officer prepares the CBP entry (a form) for mail importations not 

exceeding $2,000 in value, and the letter carrier at the destination delivers the parcel to 

the addressee upon payment of duty. If the value of a mail importation exceeds $2,000, 

the addressee is notified to prepare and file a formal CBP entry (also called a 
16

consumption entry) for it at the CBP port nearest him. A commercial invoice is 

required with the entry. 

A CBP processing fee of $5.00 will be assessed on each item of dutiable mail for 

which a CBP officer prepares documentation. The postal carrier will collect this nominal 

fee on all dutiable or taxable mail along with the duty owed. There is also a postal fee (in 

addition to prepaid postage) authorized by international postal conventions and 

agreements as partial reimbursement to the Postal Service for its extra work in clearing 

packages through CBP and delivering them. 

NOTE: The following general exceptions apply to the $2,000 limit: 

• Articles classified in Subchapters III and IV, Chapter 99, Harmonized 

Tariff Schedule, 

• Billfolds and other flat goods, 

• Feathers and feather products, 

• Flowers and foliage, artificial or preserved, 

• Footwear, 

• Fur, articles of, 

• Gloves, 

• Handbags, 

• Headwear and hat braids, 

• Leather, articles of, 

• Luggage, 

• Millinery ornaments, 

• Pillows and cushions, 

• Plastics, miscellaneous articles of, 

• Rawhides and skins, 

• Rubber, miscellaneous articles of, 

• Textile fibers and products, 

• Toys, games, and sports equipment, and 

• Trimmings. 

The limit for these articles is $250, except for textiles (fibers and products). 

Virtually all commercial shipments of textiles require formal entry, regardless of value. 

Unaccompanied shipments of made-to-measure suits from Hong Kong, a category that 

includes single suits for personal consumption, also require a formal entry regardless of 

the suit’s value. 

Transportation Of Merchandise In Bond 

Not all merchandise imported into the United States and intended for domestic 

commerce is entered at the port where it arrives. The importer may prefer to enter the 

goods at a different location in the United States, in which case the merchandise will 
17

have to be further transported to that location. In order to protect United States revenue 

in these cases, the merchandise must travel in a bonded status from the port of arrival to 

the intended port of entry. This process is referred to as traveling under Immediate 

Transportation procedures and is accomplished by the execution of CBP Form 7512 

(Transportation Entry and Manifest of Goods Subject to CBP Inspection and Permit). 

The merchandise is then placed with a carrier who accepts it under its bond for 

transportation to the intended destination, where the normal merchandise entry process 

will occur. 

3. Right To Make Entry 

Entry By Importer 

Merchandise arriving in the United States by commercial carrier must be entered 

by the owner, purchaser, his or her authorized regular employee, or by the licensed 

customs broker designated by the owner, purchaser, or consignee. U.S. CBP officers and 

employees are not authorized to act as agents for importers or forwarders of imported 

merchandise, although they may give all reasonable advice and assistance to 

inexperienced importers. 

Customs brokers are the only persons who are authorized by the tariff laws of the 

United States to act as agents for importers in the transaction of their customs business. 

Customs brokers are private individuals or firms licensed by CBP to prepare and file the 

necessary customs entries, arrange for the payment of duties found due, take steps to 

effect the release of the goods in CBP custody, and otherwise represent their principals in 

customs matters. The fees charged for these services may vary according to the customs 

broker and the extent of services performed. 

Every entry must be supported by one of the forms of evidence of the right to 

make entry outlined in this chapter. When a customs broker makes entry, a CBP power of 

attorney is made in the name of the customs broker. This power of attorney is given by 

the person or firm for whom the customs broker is acting as agent. Ordinarily, the 

authority of an employee to make entry for his or her employer is established most 

satisfactorily by a CBP power of attorney. 

Entries Made By Others 

Entry of goods may be made by a nonresident individual or partnership, or by a 

foreign corporation through a U.S. agent or representative of the exporter, a member of 

the partnership, or an officer of the corporation. 

The surety on any CBP bond required from a nonresident individual or 

organization must be incorporated in the United States. In addition, a foreign corporation 

in whose name merchandise is entered must have a resident agent in the state where the 

port of entry is located who is authorized to accept service of process on the foreign 

corporation’s behalf. 
18

A licensed customs broker named in a CBP power of attorney may make entry on 

behalf of the exporter or his representative. The owner’s declaration made by a 

nonresident individual or organization which the customs broker may request must be 

supported by a surety bond providing for the payment of increased or additional duties 

found due. Liability for duties is discussed in Chapter 13. An owner’s declaration 

executed in a foreign country is acceptable, but it must be executed before a notary public 

and bear the notary’s seal. Notaries public will be found in all American embassies 

around the world and in most of the larger consulates. 

Power Of Attorney 

A nonresident individual, partnership, or foreign corporation may issue a power 

of attorney to a regular employee, customs broker, partner, or corporation officer to act in 

the United States for the nonresident employer. Any person named in a power of attorney 

must be a resident of the United States who has been authorized to accept service of 

process on behalf of the person or organization issuing the power of attorney. The power 

of attorney to accept service of process becomes irrevocable with respect to customs 

transactions duly undertaken. Either the applicable CBP form (see Appendix) or a 

document using the same language as the form is acceptable. References to acts that the 

issuer has not authorized the agent to perform may be deleted from the form or omitted 

from the document. A power of attorney from a foreign corporation must be supported by 

the following documents or their equivalent when foreign law or practice differs from 

that in the United States: 

• A certificate from the proper public officer of the country showing the legal 

existence of the corporation, unless the fact of incorporation is so generally 

known as to be a matter of common knowledge. 

• A copy of that part of the charter or articles of incorporation which shows the 

scope of the corporation’s business and its governing body. 

• A copy of the document or part thereof by which the person signing the power 

of attorney derives his authority, such as a provision of the charter or articles 

of incorporation, a copy of the resolution, minutes of the board of directors’ 

meeting, or other document by which the governing body conferred this 

authority. In this case, a copy is required of the bylaws or other document 

giving the governing board the authority to designate others to appoint agents 

or attorney. 

A nonresident individual or partnership or a foreign corporation may issue a 

power of attorney to authorize the persons or firms named in the power of attorney to 

issue like powers of attorney to other qualified residents of the United States and to 

empower the residents to whom such powers of attorney are issued to accept service of 

process on behalf of the nonresident individual or organizations. 

A power of attorney issued by a partnership must be limited to a period not to 
19

exceed two years from the date of execution and shall state the names of all members 

of the partnership. One member of a partnership may execute a power of attorney for the 

transaction of customs business of the partnership. When a new firm is formed by a 

change of membership, the prior firm’s power of attorney is no longer effective for any 

customs purpose. The new firm will be required to issue a new power of attorney for the 

transaction of its customs business. All other powers of attorney may be granted for an 

unlimited period. 

CBP Form 5291, or a document using the same language as the form, is also used 

to empower an agent other than an attorney-at-law or customs broker to file protests on 

behalf of an importer under section 514 of the Tariff Act of 1930 as amended. (See 19 

CFR 141.32.) 

Foreign corporations may comply with CBP regulations by executing a power of 

attorney on the corporation’s letterhead. A form of power of attorney used for this 

purpose is given below. A nonresident individual or partner may use this same form. 

The X Corporation, ______________________________________________________ 

(Address, city, and country) 

organized under the laws of _______________________________ hereby authorizes 

______________________________________________________________ 

(Name or names of employee or officer in United States) 

______________________________________________________________ 

(and address or addresses) 

to perform on behalf of the said corporation any and all acts specified in CBP Form 5291, 

Power of Attorney; to accept service of process in the United States on behalf of the X 

Corporation; to issue powers of attorney on CBP Form 5291 authorizing a qualified 

resident or residents of the United States to perform on behalf of the X Corporation all 

acts specified in CBP Form 5291; and to empower such resident or residents to accept 

service of process in the United States on behalf of the said X Corporation. 

Because the laws regarding incorporation, notation, and authentication of 

documents vary from country to country, the agent to be named in the power of attorney 

should consult the port director of CBP at the port of entry where proof of the 

document’s existence may be required as to the proper form to be used and the 

formalities to be met. 

4. Examination Of Goods And Entry Documents 
20

Examination of goods and documents is necessary to determine, among other 

things: 

• The value of the goods for customs purposes and their dutiable status, 

• Whether the goods must be marked with their country of origin or require 

special marking or labeling. If so, whether they are marked in the manner 

required, 

• Whether the shipment contains prohibited articles, 

• Whether the goods are correctly invoiced, 

• Whether the goods are in excess of the invoiced quantities or a shortage 

exists, 

• Whether the shipment contains illegal narcotics. 

Prior to the goods’ release, the port director will designate representative 

quantities for examination by CBP officers under conditions that will safeguard the 

goods. Some kinds of goods must be examined to determine whether they meet special 

requirements of the law. For example, food and beverages unfit for human consumption 

would not meet the requirements of the Food and Drug Administration. 

One of the primary methods of smuggling narcotics into the United States is in 

cargo shipments. Drug smugglers will place narcotics inside a legitimate cargo shipment 

or container to be retrieved upon arrival in the United States. Because smugglers use any 

means possible to hide narcotics, all aspects of the shipment are examined, including 

container, pallets, boxes, and product. Only through intensive inspection can narcotics be 

discovered. 

Textiles and textile products are considered trade-sensitive and as such may be 

subject to a higher percentage of examinations than other commodities. 

CBP officers will ascertain the quantity of goods imported, making allowances 

for shortages under specified conditions and assessing duty on any excess. The invoice 

may state the quantities in the weights and measures of the country from which the goods 

are shipped or in the weights and measures of the United States, but the entry must state 

the quantities in metric terms. 

Excess Goods And Shortages 

In order to facilitate duty allowances for goods that do not arrive and to determine 

whether excess goods are contained in the shipment, the importer (or foreign exporter) is 

advised to pack the goods in an orderly fashion; properly mark and number the packages 

in which the goods are contained; list each package's contents on the invoice; and place 

marks and numbers on the invoices that correspond to those packages. 
21

If the CBP officer finds any package that contains an article not specified on 

the invoice, and there is reason to believe the article was omitted from the invoice by 

fraud, gross negligence, negligence on the part of the seller, shipper, owner, or agent, a 

monetary penalty may be imposed, or in some cases, the merchandise may be seized or 

forfeited. (See e.g., 19 U.S.C. 1592.) 

If, during the examination of any package that has been designated for 

examination, the CBP officer finds a deficiency in quantity, weight or measure, he or she 

will make a duty allowance for the deficiency. An allowance in duty may be made for 

those packages not designated as long as the importer notifies the port director of the 

shortage before liquidation of the entry becomes final and establishes to the port 

director's satisfaction that the missing goods were not delivered. 

Damage Or Deterioration 

Goods that the CBP officer finds to be entirely without commercial value at the 

time of arrival in the United States because of damage or deterioration are treated as a 

“nonimportation.” No duties are assessed on these goods. When damage or deterioration 

is present with respect to part of the shipment only, allowance in duties is not made 

unless the importer segregates, under CBP supervision, the damaged or deteriorated part 

from the remainder of the shipment. When the shipment consists of fruits, vegetables, or 

other perishable merchandise, allowance in duties cannot be made unless the importer, 

within 96 hours of unloading the merchandise and before it has been removed from the 

pier, files an application for an allowance with the port director. Allowance or reduction 

of duty for partial damage or loss as a result of rust or discoloration is precluded by law 

on shipments consisting of any article partially or wholly manufactured of iron or steel, 

or any manufacture of iron or steel. 

Tare 

In determining the quantity of goods dutiable on net weight, a deduction is made 

from the gross weight for just and reasonable tare. Tare is the allowance for a deficiency 

in the weight or quantity of the merchandise caused by the weight of the box, cask, bag, 

or other receptacle that contains the merchandise and that is weighed with it. The 

following schedule tares are provided for in the CBP Regulations: 

Apple boxes. 3.6 kilograms (8 lb.) per box. This schedule tare includes the paper 

wrappers, if any, on the apples. 

China clay in so-called half-ton casks. 32.6 kilograms (72 lb.) per cask. 

Figs in skeleton cases. Actual tare for outer containers plus 13 percent of the 

gross weight of the inside wooden boxes and figs. 

Fresh tomatoes. 113 grams (4 oz.) per 100 paper wrappings. 
22

Lemons and oranges. 283 grams (10 oz.) per box and 142 grams (5 oz.) per 

half-box for paper wrappings, and actual tare for outer containers. 

Ocher, dry, in casks. Eight percent of the gross weight; in oil in casks, 12 

percent of the gross weight. 

Pimentos in tins, imported from Spain. 

Size can Drained weights 

3 kilos 13.6 kilograms (30 lb.)—case of 6 tins 

794 grams (28 oz.) 16.7 kilograms (36.7 lb.)—case of 24 tins 

425 grams (15 oz.) 8.0 kilograms (17.72 lb.)—case of 24 tins 

198 grams (7 oz.) 3.9 kilograms (8.62 lb.)—case of 24 tins 

113 grams (4 oz.) 2.4 kilograms (5.33 lb.)—case of 24 tins 

Tobacco, leaf not stemmed. 59 kilograms (13 lb.) per bale; Sumatra: actual tare 

for outside coverings, plus 1.9 kilograms (4 lb.) for the inside matting and, if a 

certificate is attached to the invoice certifying that the bales contain paper 

wrappings and specifying whether light or heavy paper has been used, either 113 

grams (4 oz.) or 227 grams (8 oz.) for the paper wrapping according to the 

thickness of paper used. 

For other goods dutiable on the net weight, an actual tare will be determined. An 

accurate tare stated on the invoice is acceptable for CBP purposes in certain 

circumstances. 

If the importer of record files a timely application with the port director of CBP, 

an allowance may be made in any case for excessive moisture and impurities not usually 

found in or upon the particular kind of goods. 

5. Packing Of Goods—Commingling 

Packing 

Information on how to pack goods for the purpose of transporting them may be 

obtained from shipping manuals, carriers, forwarding agents, and other sources. This 

chapter, therefore, deals with packing goods being exported in a way that will permit 

CBP officers to examine, weigh, measure, and release them promptly. 

Orderly packing and proper invoicing go hand in hand. You will speed up the 

clearance of your goods through CBP if you: 

• Invoice your goods in a systematic manner, 

• Show the exact quantity of each item of goods in each box, bale, case, or 

other package, 
23

• Put marks and numbers on each package, 

• Show those marks or numbers on your invoice opposite the itemization of 

goods contained in the package that bears those marks and numbers. 

When packages contain goods of one kind only, or when the goods are imported 

in packages the contents and values of which are uniform, the designation of packages for 

examination and the examination for CBP purposes are greatly facilitated. If the contents 

and values differ from package to package, the possibility of delay and confusion is 

increased. Sometimes, because of the kinds of goods or because of the unsystematic 

manner in which they are packed, the entire shipment must be examined. 

Pack and invoice your goods in a manner which makes a speedy examination 

possible. Always bear in mind that it may not be possible to ascertain the contents of 

your packages without full examination unless your invoice clearly shows the marks and 

numbers on each package (whether box, case, or bale) and specifies the exact quantity of 

each item of adequately described goods in each marked and numbered package. 

Also, be aware that CBP examines cargo for narcotics that may, unbeknownst to 

the shipper or the importer, be hidden inside. This can be time-consuming and expensive 

for both the importer and for CBP. Narcotics inspections may require completely 

stripping a container in order to physically examine a large portion of the cargo. This 

labor-intensive handling of cargo, whether by CBP, labor organizations, or private 

individuals, results in added costs, increased delays, and possible damage to the product. 

Importers can expedite this inspection process by working with CBP to develop packing 

standards that will permit effective CBP examinations with a minimum of delay, damage, 

and cost. 

A critical aspect in facilitating inspections is how the cargo is loaded. 

“Palletizing” cargo—loading it onto pallets or other consolidated units—is an effective 

way to expedite such examinations. Palletization allows for quick cargo removal in 

minutes using a forklift compared to the hours it would take manually. Another example 

is leaving enough space at the top of a container and an aisle down the center to allow 

access by a narcotic-detector dog. 

Your cooperation in this respect will help CBP officers decide which packages 

must be opened and examined; how much weighing, counting, or measuring must be 

done, and whether the goods are properly marked. It will simplify the ascertainment of 

tare and reduce the number of samples to be taken for laboratory analysis or for other 

customs purposes. It will facilitate verification of the packages and contents, as well as 

the reporting by CBP officers of missing or excess goods. And it will minimize the 

possibility that the importer may be asked to resubmit for examination packages that 

were already released under the belief that the ones originally designated for examination 

were sufficient for that purpose. 
24

Packing a combination of different types of goods makes it impracticable for 

CBP officers to determine the quantity of each type of product in an importation. Such 

packing can also lead to a variety of other complications in the entry process. No problem 

will arise, however, from the orderly packing of several different kinds of properly 

invoiced goods in a single package. It is indiscriminate packing that causes difficulty. 

Commingling 

Except as mentioned hereafter, whenever articles subject to different rates of duty 

are so packed together or combined such that CBP officers cannot readily determine the 

quantity or value of each class of articles without physically separating the shipment or 

the contents of any package, the combined articles will be subject to the highest rate of 

duty applicable to any part of the commingled lot, unless the consignee or his agent 

separates the merchandise under CBP supervision. 

The three methods of ready ascertainment specified by General Note 3(f) of the 

Harmonized Tariff Schedule are: 

(1) Sampling, 

(2) Verification of packing lists or other documents filed at the time of entry, 

or 

(3) Evidence showing performance of commercial settlements tests generally 

accepted in the trade and filed in the time and manner as prescribed in the 

CBP Regulations. 

Segregation of merchandise is at the risk and expense of the consignee. It must be 

done within 30 days (unless a longer time is granted) after the date of personal delivery 

or the date of mailing a notice to the consignee by the port director that the goods are 

commingled. The compensation and expenses of the CBP officers supervising the 

segregation must be borne by the consignee. 

Assessing duty on the commingled lot at the highest applicable rate does not 

apply to any part of a shipment if the consignee or his agent furnishes satisfactory proof 

that: 

1. Such part is commercially negligible, is not capable of segregation 

without excessive cost, and will not be segregated prior to its use in a 

manufacturing process or otherwise; and 

2. The commingling was not intended to avoid the payment of lawful 

duties. 

Any article for which such proof is furnished shall be considered for all CBP 

purposes as a part of the article, subject to the next lower rate of duty, with which it is 

commingled. 
25

In addition, the highest-rate rule does not apply to any part of a shipment if 

satisfactory proof is furnished that: 

1. The value of the commingled articles is less than the aggregate value 

would be if the shipment were segregated; 

2. The shipment is not capable of segregation without excessive cost and 

will not be segregated prior to its use in a manufacturing process or 

otherwise; and 

3. The commingling was not intended to avoid the payment of lawful 

duties. 

Any merchandise for which such proof is furnished shall be considered for all 

CBP purposes to be dutiable at the rate applicable to the material present in greater 

quantity than any other material. 

The above rules do not apply if the tariff schedules provide a particular tariff 

treatment for commingled articles. 
26

INFORMED COMPLIANCE 

6. Definition 

Informed compliance is a shared responsibility between CBP and the import 

community wherein CBP effectively communicates its requirements to the trade, and the 

people and businesses subject to those requirements conduct their regulated activities in 

accordance with U.S. laws and regulations. A key component of informed compliance is 

that the importer is expected to exercise reasonable care in his or her importing 

operations. 

 Informed compliance benefits both parties: When voluntary compliance is 

achieved, CBP resources need not be expended on redundant examinations or entry 

reviews for the importer’s cargo found to be dependably compliant. From the trade 

perspective, when voluntary compliance is attained, compliant importers are less likely to 

have their shipments examined or their entries reviewed. 

CBP publishes a wealth of information to assist the import community in 

complying with CBP requirements. We issue rulings and informed compliance 

publications on a variety of technical subjects and processes. Most of these materials can 

be found on-line at www.cbp.gov. 

We urge importers to make sure they are using the latest versions of any printed 

materials. 

7. Reasonable Care Checklists 

Reasonable care is an explicit responsibility on the part of the importer. Despite 

its seemingly simple connotation, the term reasonable care defies easy explanation 

because the facts and circumstances surrounding every import transaction differ, from the 

experience of the importer to the nature of the imported articles. Consequently, neither 

CBP nor the importing community can develop a reasonable care checklist capable of 

covering every import transaction. 

CBP recommends that the import community examine the list of questions below. 

These questions may suggest methods that importers may find useful in avoiding 

compliance problems and in meeting the responsibilities of reasonable care. 

 These questions are intended to promote compliance with CBP laws and 

regulations, but be aware that the list is advisory, not exhaustive. The checklist is 

intended as a guide and has no legal, binding or precedential effect on CBP or the 

importing community. 

The questions apply whether the importer of record conducts the transactions(s) 
27

him- or herself, or whether the importer hires others to do it. 

General Questions for All Transactions: 

1. If you have not retained an expert (e.g., lawyer, customs broker, accountant, or 

customs consultant) to assist you in complying with CBP requirements, do you 

have access to the CBP Regulations (Title 19 of the Code of Federal Regulations), 

the Harmonized Tariff Schedule of the United States (generally referred to as the 

Harmonized Tariff Schedule), and CBPBulletin and Decisions? (All three are 

available from the Superintendent of Documents, Tel. 202.512.1800.) Do you 

have access to the CBP Website at www.cbp.gov, or other research service that 

provides the information to help you establish reliable procedures and facilitate 

compliance with CBP law and regulations? 

2. Has a responsible, knowledgeable individual within your organization reviewed 

your CBP documentation to assure that it is full, complete and accurate? If the 

documentation was prepared outside your organization, do you have a reliable 

method to assure that you receive copies of the information submitted to CBP, 

that it is reviewed for accuracy, and that CBP is apprised of needed corrections in 

a timely fashion? 

3. If you use an expert to help you comply with CBP requirements, have you 

discussed your importations in advance with that person, and have you provided 

him or her with complete, accurate information about the import transaction(s)? 

4. Are identical transactions or merchandise handled differently at different ports or 

CBP offices within the same port? If so, have you brought this fact to CBP 

officials’ attention? 

Questions by Topic: Merchandise Description & Tariff Classification 

Basic Question: Do you know what you ordered, where it was made, and what it is made 

of? 

1. Have you provided a complete, accurate description of your merchandise to CBP 

in accordance with 19 U.S.C. 1481? (Also, see 19 CFR 141.87 and 19 CFR 

141.89 for special merchandise description requirements.) 

2. Have you provided CBP with the correct tariff classification of your merchandise 

in accordance with 19 U.S.C. 1484? 

3. Have you obtained a CBP ruling regarding the description of your merchandise or 

its tariff classification (see 19 CFR Part 177)? If so, have you followed the ruling 

and apprised appropriate CBP officials of those facts (i.e., of the ruling and your 
28

compliance with it)? 

4. Where merchandise description or tariff classification information is not 

immediately available, have you established a reliable procedure for obtaining it 

and providing it to CBP? 

5. Have you participated in a CBP classification of your merchandise in order to get 

it properly described and classified? 

6. Have you consulted the tariff schedules, CBP informed compliance publications, 

court cases or CBP rulings to help you properly describe and classify the 

merchandise? 

7. Have you consulted with an expert (e.g., lawyer, customs broker, accountant, 

customs consultant) to assist in the description and/or classification of the 

merchandise? 

8. If you are claiming a conditionally free or special tariff classification or provision 

for your merchandise (e.g., GSP, HTS Item 9802, NAFTA), how have you 

verified that the merchandise qualifies for such status? Do you have the 

documentation necessary to support the claim? If making a NAFTA preference 

claim, do you have a NAFTA certificate of origin in your possession? 

9. Is the nature of your merchandise such that a laboratory analysis or other 

specialized procedure is advised for proper description and classification? 

10. Have you developed reliable procedures to maintain and produce the required 

entry documentation and supporting information? 

Valuation 

Basic Questions: Do you know the “price actually paid or payable” for your 

merchandise? Do you know the terms of sale? Whether there will be rebates, tie-ins, 

indirect costs, additional payments? Whether “assists” were provided or commissions or 

royalties paid ? Are amounts actual or estimated? Are you and the supplier “related 

parties”? 

1. Have you provided CBP with a proper declared value for your merchandise in 

accordance with 19 U.S.C. 1484 and 19 U.S.C. 1401a? 

2. Have you obtained a CBP ruling regarding valuation of the merchandise (see 19 

CFR Part 177)? Can you establish that you followed the ruling reliably? Have you 

brought those facts to the attention of CBP? 
29

2. Have you consulted the CBP valuation laws and regulations, CBP Valuation 

Encyclopedia, CBP informed compliance publications, court cases and CBP 

rulings to assist you in valuing merchandise? 

4. If you purchased the merchandise from a “related” seller, have you reported that 

fact upon entry? Have you assured that the value reported to CBP meets one of 

the “related party” tests? 

5. Have you assured that all legally required costs or payments associated with the 

imported merchandise (assists, commissions, indirect payments or rebates, 

royalties, etc.) have been reported to CBP? 

6. If you are declaring a value based upon a transaction in which you were/are not 

the buyer, have you substantiated that the transaction is a bona fide “sale at arm’s 

length” and that the merchandise was clearly destined to the United States at the 

time of sale? 

7. If you are claiming a conditionally free or special tariff classification or provision 

for your merchandise (GSP, HTS Item 9802, NAFTA), have you reported the 

required value information and obtained the documentation necessary to support 

the claim? 

8. Have you produced the required entry documentation and supporting 

information? 

Country of Origin/Marking/Quota 

Basic Question: Have you ascertained the correct country of origin for the imported 

merchandise? 

1. Have you reported the correct country of origin on CBP entry documents? 

2. Have you assured that the merchandise is properly marked upon entry with the 

correct country of origin (if required) in accordance with 19 U.S.C. 1304 and any 

other applicable special marking requirements (watches, gold, textile labeling, 

etc)? 

3. Have you obtained a CBP ruling regarding the proper marking and country of 

origin of the merchandise (see 19 CFR Part 177)? If so, have you followed the 

ruling and brought that fact to the attention of CBP? 

4. Have you consulted with a customs expert regarding the correct country-oforigin/proper marking of your merchandise? 
30

5. Have you apprised your foreign supplier of CBP country-of-origin marking 

requirements prior to importation of your merchandise? 

6. If you are claiming a change in the origin of the merchandise or claiming that the 

goods are of U.S. origin, have you taken required measures to substantiate your 

claim (e.g., do you have U.S. milling certificates or manufacturers’ affidavits 

attesting to production in the United States)? 

7. If importing textiles or apparel, have you ascertained the correct country of origin 

in accordance with 19 U.S.C. 3592 (Section 334, P.L. 103-465) and assured 

yourself that no illegal transshipment or false or fraudulent practices were 

involved? 

8. Do you know how your goods are made, from raw materials to finished goods, by 

whom and where? 

9. Have you ensured that the quota category is correct? 

10. Have you checked the Status Report on Current Import Quotas (Restraint 

Levels), issued by CBP, to determine if your goods are subject to a quota category 

with “part” categories? 

11. Have you obtained correct visas for those goods subject to visa categories? 

12. For textile articles, have you prepared a proper country declaration for each entry, 

i.e., a single country declaration (if wholly obtained/produced) or a multi-country 

declaration (if raw materials from one country were transformed into goods in a 

second)? 

13. Can you produce all entry documentation and supporting information, including 

certificates of origin, if CBP requires you to do so? 

Intellectual Property Rights 

Basic Question: Have you determined whether your merchandise or its packaging use 

any trademarks or copyrighted material or are patented? If so, can you establish that you 

have a legal right to import those items into and/or use them in the United States? 

1. If you are importing goods or packaging bearing a trademark registered in the 

United States, have you established that it is genuine and not restricted from 

importation under the “gray-market” or parallel-import requirements of United 

States law (see 198 CFR 133.21), or that you have permission from the trademark 

holder to import the merchandise? 
31

2. If you are importing goods or packaging that contain registered copyrighted 

material, have you established that this material is authorized and genuine? If you 

are importing sound recordings of live performances, were the recordings 

authorized? 

3. Is your merchandise subject to an International Trade Commission or 

court-ordered exclusion order? 

4. Can you produce the required entry documentation and supporting information? 

Miscellaneous 

1. Have you assured that your merchandise complies with other agencies’ 

requirements (e.g., FDA, EPA, DOT, CPSC, FTC, Agriculture, etc.) and obtained 

licenses or permits, if required, from them? 

2. Are your goods subject to a Commerce Department dumping or 

countervailing-duty investigation or determination? If so, have you complied with 

CBP reporting requirements of this fact (e.g., 19 CFR 141.61)? 

3. Is your merchandise subject to quota/visa requirements? If so, have you provided 

a correct visa for the goods upon entry? 

4. Have you assured that you have the right to make entry under the CBP 

Regulations? 

5. Have you filed the correct type of CBP entry (e.g., TIB, T&E, consumption entry, 

mail entry)? 

Additional Questions for Textile and Apparel Importers 

Section 333 of the Uruguay Round Implementation Act (19 U.S.C. 1592a) 

authorizes the Secretary of the Treasury to publish a list of foreign producers, 

manufacturers, suppliers, sellers, exporters, or other foreign persons found to have 

violated 19 U.S.C. 1592 by using false, fraudulent or counterfeit documentation, labeling, 

or prohibited transshipment practices in connection with textiles and apparel products. 

Section 1592a also requires any importer of record who enters or otherwise attempts to 

introduce into United States commerce textile or apparel products that were directly or 

indirectly produced, manufactured, supplied, sold, exported, or transported by such 

named person(s) to show, to the Secretary’s satisfaction, that the importer has exercised 

reasonable care to ensure that the importations are accompanied by accurate 

documentation, packaging and labeling regarding the products’ origin. Under section 

1592a, reliance solely upon information from a person named on the list does not 

constitute the exercise of reasonable care. Textile and apparel importers who have a 
32

commercial relationship with any of the listed parties must exercise reasonable care in 

ensuring that the documentation covering the imported merchandise, its packaging and its 

labeling, accurately identify the importation’s country of origin. This demonstration of 

reasonable care must rely upon more information than that supplied by the named party. 

In order to meet the reasonable care standard when importing textile or apparel 

products and when dealing with a party named on this list, an importer should consider 

the following questions to ensure that the documentation, packaging and labeling are 

accurate regarding country-of-origin considerations. This list is illustrative, not 

exhaustive: 

1. Has the importer had a prior relationship with the named party? 

2. Has the importer had any seizures or detentions of textile or apparel products that 

were directly or indirectly produced, supplied, or transported by the named party? 

3. Has the importer visited the company’s premises to ascertain that the company 

actually has the capacity to produce the merchandise? 

4. Where a claim of an origin-conferring process is made in accordance with 19 

CFR 102.21, has the importer ascertained that the named party actually performed 

that process? 

5. Is the named party really operating from the country that he or she claims on the 

documentation, packaging or labeling? 

6. Have quotas for the imported merchandise closed, or are they near closing, from 

the main producer countries for this commodity? 

7. Does the country have a dubious or questionable history regarding this 

commodity? 

8. Have you questioned your supplier about the product’s origin? 

9. If the importation is accompanied by a visa, permit or license, has the importer 

verified with the supplier or manufacturer that the document is of valid, legitimate 

origin? Has the importer examined that document for any irregularities that would 

call its authenticity into question? 

8. Compliance Assessment/Compliance Measurement 

Of primary interest to the trade community is the compliance assessment, which 

is the systematic evaluation of an importer’s systems supporting his or her CBP-related 

operations. The assessment includes testing import and financial transactions, reviewing 
33

the adequacy of the importer’s internal controls, and determining the importer’s 

compliance levels in key areas. Compliance assessments are conducted in accordance 

with 19 U.S.C. 1509. 

The assessment is conducted by an interdisciplinary team composed of a CBP 

auditor, import specialist, account manager, industry expert (highly knowledgeable of the 

electronics or auto parts or surgical equipment industries, for example), and possibly 

other CBP specialists (attorneys, inspectors, scientists). The compliance assessment 

utilizes professionally accepted statistical sampling and auditing techniques to review 

selected import transactions from the company’s previous fiscal year. 

Compliance assessments will evaluate the company’s applicable customs 

operations such as: 

• Record keeping, 

• Merchandise classification/trade statistics, 

• Merchandise quantities, 

• Antidumping/countervailing duty operations, 

• Quota conformity, 

• Merchandise value, 

• Warehouse or foreign trade zone operations, 

• Merchandise transshipment, 

• Special trade programs (GSP, CBI, others). 

Companies found in compliance with CBP laws and regulations will get a report 

stating that fact. Companies whose systems are determined to be noncompliant will also 

get a report and will be asked to formulate, in cooperation with CBP advisors, a 

compliance improvement plan specifying corrective actions the company will take to 

increase compliance levels. Serious violations of law or regulation may result in CBP 

referring the company for a formal investigation or other enforcement actions. 

By law, CBP is required to provide the importer with advance notice of an 

intended assessment and an estimate of its duration. Importers are entitled to an entry 

conference, during which the assessment’s purpose will be explained and its duration 

provided. Using information from CBP databases about the company or the importer’s 

industry, the compliance assessment team may have prepared questionnaires seeking 

specific information about the importer’s internal procedures. These questionnaires will 

be distributed at the entry conference. 

Upon completion of the assessment, CBP will schedule a closing conference, at 

which its preliminary findings will be explained. A closing conference may not be 

scheduled for companies found to have serious enforcement issues. If no enforcement 

action is taken, CBP will provide the company with a written report of the assessment’s 
34

results. 

 The Importer Audit/Compliance Assessment Team Kit (also called the CAT Kit), 

which provides extensive details of the assessment procedure, can be found at CBP 

Website, www.cbp.gov, or by calling the CBP Regulatory Audit Division office nearest 

you. 

Compliance Measurement is the primary tool CBP uses to assess the accuracy of 

port-of-entry transactions and to determine the compliance rate for all commercial 

importations. By using statistical sampling methods, a valid compliance level for all 

commercial importations can be obtained. One of CBP’s goals is to assure that at least 99 

percent of the import revenues legally owed the United States government are collected. 

Cargo is sampled for compliance with international trade laws at the port of entry, at the 

time of entry into the United States. Importers should be aware that misclassification of 

merchandise, among other violations, will be detected through the compliance 

measurement process. 

9. A Notice To Small-Business Importers 

The Small Business Regulatory Enforcement Fairness Act was designed to create 

a more cooperative regulatory environment between federal agencies and small 

businesses. 

Your comments are important. The Small Business and Regulatory Enforcement 

Ombudsman and 10 regional Fairness Boards were established to receive comments from 

small businesses about federal agency enforcement activities and to rate each agency’s 

responsiveness to small business. If you wish to comment on the enforcement actions of 

U.S. Customs and Border Protection, call 1.888.REG.FAIR (1.888.734.3247). 
35

INVOICES 

10. Commercial Invoice 

A commercial invoice, signed by the seller or shipper, or his agent, is acceptable 

for CBP purposes if it is prepared in accordance with Section 141.86 through 141.89 of 

the CBP Regulations, and in the manner customary for a commercial transaction 

involving goods of the kind covered by the invoice. Importers and brokers participating 

in the Automated Broker Interface may elect to transmit invoice data via the Automated 

Invoice Interface or EDIFACT and eliminate the paper document. The invoice must 

provide the following information, as required by the Tariff Act: 

• The port of entry to which the merchandise is destined, 

• 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, 

• 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 

it is 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, 

• The quantities in weights and measures, 

• If sold or agreed to be sold, the purchase price of each item in the currency of the 

sale, 

• If the merchandise is shipped for consignment, the value of 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, 

• The kind of currency, 

• 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 port of exportation in the 

country of exportation and placing it 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, 

• All rebates, drawbacks, and bounties, separately itemized, allowed upon the 

exportation of the merchandise, 

• The country of origin, 
36

• 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 invoice 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 shall be 

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, gauge, or measure of the 

merchandise necessary to ascertain duties, the importer of record shall pay expenses 

incurred to obtain this information prior to the release of the merchandise from CBP 

custody. 

 Each invoice shall set forth in detail, for each class or kind of merchandise, every 

discount from the list or other base price that has been or may be allowed in fixing each 

purchase 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 an invoice is more than 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, etc. 

Any information required on an invoice may be set forth either on the invoice or 

on the attachment. 

Specific Requirements 

1. 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. 

2. 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. 
37

3. 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 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. 

4. Production “Assist.” The invoice should indicate whether the production of 

merchandise involved costs for “assists” (e.g., dies, molds, tooling, printing plates, 

artwork, engineering work, design and development, financial assistance, etc.) that are 

not included in the invoice price. If assists were involved, state their value, if known, and 

by whom supplied. Were they supplied without cost, or on a rental basis, or were they 

invoiced separately? If the latter, attach a copy of the invoice. 

 Whenever CBP requires information on the cost of production of goods for 

customs valuation, the importer will be notified by the port director. Thereafter, invoices 

covering shipments of such goods must contain a statement on the cost of production by 

the manufacturer or producer. 

5. 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. 

Although the United States importer usually advises the exporter of these special 

situations, section 141.89 of the CBP Regulations, which covers the requirements for 

these goods, has been reproduced in the appendix. 

6. Rates of Exchange. In general, no rate(s) of exchange may be used to convert foreign 

currency for customs purposes other than the rate(s) proclaimed or certified in 31 U.S.C. 

5151. For merchandise imported from a country having a currency for which two or more 

rates of exchange have been certified by the Federal Reserve Bank of New York, the 

invoice will show the exchange rate or rates used in converting the United States dollars 

received for the merchandise into the foreign currency and the percentage of each rate if 

two or more rates are used. If a rate or combination of rates used to pay costs, charges, or 

expenses is different from those used to pay for the merchandise, state that rate or 

combination of rates separately. When dollars have not been converted at the time the 

invoice is prepared, state that fact on the invoice, in which case the invoice shall also 

state the rate or combination of rates at which the dollars will be converted, or that it is 

not known what rate or rates will be used. Rates of exchange are not required for 

merchandise unconditionally free of duty or subject only to a specific rate of duty not 

depending on value. 
38

11. Other Invoices 

Pro Forma Invoice 

If the required commercial invoice is not filed at the time the merchandise is 

entered, a statement in the form of an invoice (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 120 days from the date of the entry summary, or entry if there is no entry 

summary. If the invoice is needed for statistical purposes, it must generally be produced 

within 50 days from the date on which the entry summary is required to be filed. 

The exporter should bear in mind that unless he or she forwards the required 

invoice in time, the American importer will incur a liability under his bond for failure to 

file the invoice with the port director of CBP before the 120-day period expires. 

Although a pro forma invoice is not prepared by the exporter, it is of interest to 

exporters as it gives a general idea of the kind of information needed for entry purposes. 

A pro forma invoice indicates what the importer may find necessary to furnish CBP 

officers at the time a formal entry is filed for a commercial shipment, if a properly 

prepared CBP or commercial invoice is not available at the time the goods are entered. 

An acceptable format for a pro forma invoice is reproduced in the appendix. 

Some of the additional information specified for the commodities under section 

141.89 of the CBP 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. 

Special Invoices 

Special invoices are required for some merchandise. See 19 CFR 141.89. 

12. Frequent Errors In Invoicing 

Foreign sellers or shippers must exercise care in preparing invoices and other 

documents used to enter goods into the commerce of the United States in order for their 

importers to avoid difficulties, delays, or possibly even penal sanctions. Each document 

must contain all information required by law or regulations, and every statement of fact 

contained in the documents must be true and accurate. Any inaccurate or misleading 

statement of fact in a document presented to a CBP officer in connection with an entry, or 

the omission from the document of required information, may result in delays in 

merchandise release, the detention of the goods, or a claim against the importer for 

domestic value. Even though the inaccuracy or omission was unintentional, the importer 

may be required to establish that he exercised due diligence and was not negligent, in 

order to avoid sanctions with consequent delay in obtaining possession of goods and 

closing the transaction. (See 19 U.S.C. 1592.) 
39

 It is particularly important that all statements relating to merchandise description, 

price or value, and amounts of discounts, charges, and commissions be truthfully and 

accurately set forth. It is also important that the invoices set forth the true name of the 

actual seller and purchaser of the goods, in the case of purchased goods, or the true name 

of the actual consignor and consignee when the goods are shipped otherwise than in 

pursuance of a purchase. It is important, too, that the invoice otherwise reflect the real 

nature of the transaction pursuant to which the goods were shipped to the United States. 

 The fundamental rule is that both the shipper and importer must furnish CBP 

officers with all pertinent information with respect to each import transaction to assist 

CBP officers in determining the tariff status of the goods. Examples of omissions and 

inaccuracies to be avoided are: 

• The shipper assumes that a commission, royalty, or other charge against 

the goods is a so-called “nondutiable” item and omits it from the invoice. 

• A foreign shipper who purchases goods and sells them to a United States 

importer at a delivered price shows on the invoice the cost of the goods to 

him instead of the delivered price. 

• A foreign shipper manufactures goods partly with the use of materials 

supplied by the United States importer, but invoices the goods at the 

actual cost to the manufacturer without including the value of the 

materials supplied by the importer. 

• The foreign manufacturer ships replacement goods to his customer in the 

United States and invoices the goods at the net price without showing the 

full price less the allowance for defective goods previously shipped and 

returned. 

• A foreign shipper who sells goods at list price, less a discount, invoices 

them at the net price, and fails to show the discount. 

• A foreign shipper sells goods at a delivered price but invoices them at a 

price f.o.b. the place of shipment and omits the subsequent charges. 

• A foreign shipper indicates in the invoice that the importer is the 

purchaser, whereas he is in fact either an agent who is receiving a 

commission for selling the goods or a party who will receive part of the 

proceeds of the sale of the goods sold for the joint account of the shipper 

and consignee. 

• Invoice descriptions are vague, listing only parts of numbers, truncated or 

coded descriptions, or lumping various articles together as one when 

several distinct items are included. 
40

ASSESSMENT OF DUTY 

13. Dutiable Status Of Goods

Rates Of Duty 

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. An annotated loose-leaf edition of the tariff schedule may 

be purchased from the U.S. Government Printing Office, Washington, DC 20402. (See 19 

U.S.C. 1202.) 

When goods are dutiable, ad valorem, specific, or compound rates may be 

assessed. An ad valorem rate, which is the type of rate most often applied, is a percentage 

of the value of the merchandise, such as five percent ad valorem. A specific rate is a 

specified amount per unit of weight or other quantity, such as 5.9 cents per dozen. A 

compound rate is a combination of both an ad valorem rate and a specific rate, such as 

0.7 cents per kilo plus 10 percent ad valorem. 

Free of Duty or Dutiable 

Rates of duty for imported merchandise may vary depending upon the country of 

origin. Most merchandise is dutiable under the most-favored-nation—now referred to as 

normal trade relations—rates in the General column under column 1 of the tariff 

schedule. Merchandise from countries to which these rates have not been extended is 

dutiable at the full or “statutory” rates in column 2 of the tariff schedule. 

Free rates are provided for many subheadings in columns 1 and 2 of the tariff 

schedule. Duty-free status is also available under various conditional exemptions which 

are reflected in the Special column under column 1 of the tariff schedule. It is the 

importer’s burden to show eligibility for a conditional exemption from duty. 

One of the more frequently applied exemptions from duty occurs under the 

Generalized System of Preferences (GSP). GSP-eligible merchandise qualifies for 

duty-free entry when it is from a beneficiary developing country and meets other 

requirements as discussed in Chapter 17. Other exemptions are found under the 

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. 

Rulings On Imports

 CBP makes its decision on the dutiable status of merchandise when the entry is 

liquidated after the entry documents have been filed. When advance information is 

needed, do not depend on a small “trial” or “test” shipment because there is no guarantee 

that the next shipment will receive the same tariff treatment. Small importations may slip 

by, particularly if they are processed under informal procedures that apply to small 

shipments or in circumstances warranting application of a flat rate. An exporter, 
41

importer, or other interested party may get advance information on any matter 

affecting the dutiable status of merchandise by writing to the port director where the 

merchandise will be entered or to: 

Director, National Commodity Specialist Division 

U.S. Customs and Border Protection 

One Penn Plaza, 11th Floor 

New York, New York 10119 

 or to: 

U.S. Customs and Border Protection 

Attention: Office of Regulations and Rulings 

Washington, DC 20229 

Detailed information on the procedures for the issuance of administrative rulings is given 

in 19 CFR Part 177. 

Binding Decisions 

While you will find that, for many purposes, CBP ports are your best sources of 

information, informal information obtained on tariff classifications is not binding. Under 

19 CFR part 177, the importing public may obtain a binding ruling, which can be relied 

upon for placing or accepting orders or for making other business determinations, under 

Chapters 1 through 97 of the Harmonized Tariff Schedule or by writing to: 

National Commodity Specialist Division 

U.S. Customs and Border Protection 

One Penn Plaza, 11th Floor 

New York, New York 10119 

The ruling will be binding at all ports of entry unless revoked by the CBP Office 

of Regulations and Rulings. 

The following information is required in ruling requests: 

• The names, addresses and other identifying information of all interested 

parties (if known) and the manufacturer ID code (if known), 

• The name(s) of the port(s) at which the merchandise will be entered (if 

known), 

• A description of the transaction; for example, a prospective importation of 

(merchandise) from (country), 

• A statement that there are, to the importer’s knowledge, no issues on the 

commodity pending before CBP or any court, and 
42

• A statement as to whether classification advice has previously been 

sought from a CBP officer, and if so, from whom, and what advice was 

rendered, if any. 

 A request for a tariff classification should include the following information: 

• A complete description of the goods. Send samples, if practical, sketches, 

diagrams, or other illustrative material that will be useful in 

supplementing the written description, 

• Cost breakdowns of component materials and their respective quantities 

shown in percentages, if possible, 

• A description of the principal use of the goods, as a class or kind of 

merchandise, in the United States, 

• Information as to commercial, scientific or common designations, as may 

be applicable, and 

• Any other information that may be pertinent or required for the purpose of 

tariff classification. 

 To avoid delays, your request should be as complete as possible. If you send a 

sample, do not rely on it to tell the whole story. Also, please note that samples may be 

subjected to laboratory analysis, which is done free of charge. If a sample is destroyed 

during laboratory analysis, however, it cannot be returned. 

Information submitted and incorporated in response to a request for a CBP 

decision may be disclosed or withheld in accordance with the provisions of the Freedom 

of Information Act, as amended 5 U.S.C. 552, 19 CFR 177.8(a)(3). 

Protests 

The importer may disagree with the dutiable status after the entry has been 

liquidated. A decision at this stage of the entry transaction is requested by filing a protest 

and application for further review on CBP Form 19. For entries filed before December 

18, 2006, the time limit is within 90 days after liquidation, but for entries filed after that 

date, it is now 180 days (see CFR part 174; see 19 USC 1514(c)(3) as amended by 

section 2103(2)(B), Pub. L.108-429. The same legislation also eliminated the 1 year to 

file protests for clerical errors and mistakes of fact for entries after 12/18/04). If CBP 

denies a protest, the adverse decision may be appealed to the U.S. Court of International 

Trade. 
43

Liability For Duties 

There is no provision under which U.S. duties or taxes may be prepaid in a 

foreign country before exportation to the United States. This is true even for gifts sent by 

mail. 

 In the usual case, liability for the payment of duty becomes fixed at the time an 

entry for consumption or for warehouse is filed with CBP. The obligation for payment is 

upon the person or firm in whose name the entry is filed. When goods have been entered 

for warehouse, liability for paying duties may be transferred to any person who purchases 

the goods and desires to withdraw them in his or her own name. 

Paying a customs broker will not relieve the importer of his or her liability for 

customs charges (duties, taxes, and other debts owed CBP) should those charges not be 

paid by the broker. Therefore, if the importer pays the broker by check, he or she should 

give the broker a separate check, made payable to “U.S. Customs and Border Protection” 

for those customs charges, which the broker will then deliver to CBP. 

If the entry is made in the name of a customs broker, the broker may obtain relief 

from statutory liability for the payment of increased or additional duties found due if (1) 

the actual owner of goods is named, and (2) the owner’s declaration whereby the owner 

agrees to pay the additional duty and the owner’s bond are both filed by the broker with 

the port director within 90 days of the date of entry. 

14. Containers or Holders 

CBP designates such items as lift vans, cargo vans, shipping tanks, pallets and 

certain articles used to ship goods internationally as instruments of international traffic.

So long as this designation applies, these articles are not subject to entry or duty when 

they arrive, whether they are loaded or empty. Other classes of merchandise containers 

may also be designated as instruments of international traffic upon application to the 

Commissioner of CBP for such a designation. If any article so designated is diverted to 

domestic use, however, it must be entered and duty paid, if applicable. 

 Containers specially shaped or fitted to contain a specific article or set of articles, 

suitable for long term use and entered with the articles for which they are intended, are 

classifiable with the accompanying articles if they are of a kind normally sold therewith. 

Examples of such containers are: camera cases, musical instrument cases, gun cases, 

drawing instrument cases, and necklace cases. This rule does not apply to containers that 

give the importation as a whole its essential character. 

Subject to the above rule, packing materials and packing containers entered with 

goods packed in them are classified with these goods if they are of a kind normally used 
44

for packing such goods. However, this does not apply to packing materials or 

containers that are clearly suitable for repetitive use. 

15. Temporary Free Importations 

Temporary Importation Under Bond (TIB) 

Goods of the types enumerated below, when not imported for sale or for sale on 

approval, may be admitted into the United States under bond, without the payment of 

duty, for exportation within one year from the date of importation. Generally, the amount 

of the bond is double the estimated duties. The one-year period for exportation may, upon 

application to the port director, be extended for one or more further periods which, when 

added to the initial one year, shall not exceed a total of three years. There is an exception 

in the case of articles covered in item 14: the period of the bond may not exceed six 

months and may not be extended. 

 Merchandise entered under TIB must be exported or destroyed before expiration 

of the bond period, or any extension, to avoid assessment of liquidated damages in the 

amount of the bond. 

 All goods entered under TIB are subject to quota compliance. 

Classes Of Goods 

(1) Merchandise to be repaired, altered, or processed (including processes which 

result in an article being manufactured or produced in the United States), 

provided that the following conditions are met: 

 The merchandise will not be processed into an article manufactured or produced 

in the United States if the article is: 

• Alcohol, distilled spirits, wine, beer, or any dilution or mixture of these, 

• Perfume or other commodity containing ethyl alcohol, whether denatured 

or not, 

• A product of wheat. 

 If merchandise is processed and results in an article being manufactured or 

produced in the United States other than those described above: 

• A complete accounting will be made to CBP for all articles, wastes, and 

irrecoverable losses resulting from the processing, and 

• All articles will be exported or destroyed under CBP supervision within 

the bonded period. Valuable waste must also be exported or so destroyed 

unless duty, if applicable, is paid. 
45

(2) Models of women’s wearing apparel imported by manufacturers for use solely 

as models in their own establishments; these articles require quota compliance. 

(3) Articles imported by illustrators and photographers for use solely as models in 

their own establishments to illustrate catalogs, pamphlets, or advertising matter. 

(4) Samples solely for use in taking orders for merchandise; these samples require 

quota compliance. 
46

(5) Articles solely for examination with a view to reproduction or for examination and 

reproduction (except photoengraved printing plates for examination and reproduction); 

and motion-picture advertising films. 

(6) Articles intended solely for testing, experimental, or review purposes, including plans, 

specifications, drawings, blueprints, photographs, and articles for use in connection with 

experiments or for study. If articles under this category are destroyed in connection with 

the experiment or study, proof of such destruction must be presented to satisfy the 

obligation under the bond to export the articles. 

(7) Automobiles, motorcycles, bicycles, airplanes, airships, balloons, boats, racing shells, 

and similar vehicles and craft, and the usual equipment of the foregoing, if brought 

temporarily into the United States by nonresidents for the purpose of taking part in races 

or other specific contests. Port directors may defer the exaction of a bond for a period not 

to exceed 90 days after the date of importation for vehicles and craft to take part in races 

or other specific contests for other than money purposes. If the vehicle or craft is not 

exported or the bond is not given within the period of such deferment, the vehicle or craft 

shall be subject to forfeiture. 

(8) Locomotives and other railroad equipment brought temporarily into the United States for 

use in clearing obstructions, fighting fires, or making emergency repairs on railroads 

within the United States or for use in transportation otherwise than in international traffic 

when the Secretary of the Treasury finds that the temporary use of foreign railroad 

equipment is necessary to meet an emergency. Importers can expedite approval of a 

request for temporary importation to meet an emergency by including evidence of the 

existence of the emergency, such as news reports. 

(9) Containers for compressed gases, filled or empty, and containers or other articles used for 

covering or holding merchandise (including personal or household effects) during 

transportation and suitable for reuse for that purpose. 

(10) Professional equipment, tools of trade, repair components for equipment or tools 

admitted under this item, and camping equipment imported by or for nonresidents for the 

nonresident’s use while sojourning temporarily in the United States. 

(11) Articles of special design for temporary use exclusively in connection with the 

manufacture or production of articles for export. 

(12) Animals and poultry brought into the United States for the purpose of breeding, 

exhibition, or competition for prizes, and the usual equipment therefor. 

(13) Works of free fine arts, drawings, engravings, photographic pictures, and philosophical 

and scientific apparatus brought into the United States by professional artists, lecturers, 

or scientists arriving from abroad for use by them for exhibition and in illustration, 
47

promotion, and encouragement of art, science or industry in the United States. 

(14) Automobiles, automobile chassis, automobile bodies, cutaway portions of any of the 

foregoing, and parts for any of the foregoing, finished, unfinished, or cutaway, when 

intended solely for show purposes. These articles may be admitted only on condition that 

the Secretary of the Treasury has found that the foreign country from which the articles 

were imported allows or will allow substantially reciprocal privileges with respect to 

similar exports to that country from the United States. If the Secretary finds that a foreign 

country has discontinued or will discontinue the allowance of such privileges, the 

privileges under this item shall not apply thereafter to imports from that country. 

Relief From Liability 

Relief from liability under bond may be obtained in any case in which the articles are 

destroyed under CBP supervision, in lieu of exportation, within the original bond period. 

However, in the case of articles entered under item 6, destruction need not be under CBP 

supervision where articles are destroyed during the course of experiments or tests during the 

bond period or any lawful extension, but satisfactory proof of destruction shall be furnished to 

the port director with whom the customs entry is filed. 

ATA Carnet 

ATA stands for the combined French and English words “Admission Temporaire—

Temporary Admission.” ATA carnet is an international customs document that may be used for 

the temporary duty-free importation of certain goods into a country in lieu of the usual customs 

documents required. The carnet serves as a guarantee against the payment of customs duties that 

may become due on goods temporarily imported and not reexported. Quota compliance is 

required on merchandise subject to quota; for example, textiles are subject to quota and visa 

requirements. 

A carnet is valid for one year. The traveler or businessperson, however, may make as 

many trips as desired during the period the carnet is valid provided he or she has sufficient pages 

for each stop. 

The United States currently allows ATA carnets to be used for the temporary admission 

of professional equipment, commercial samples, and advertising material. Most other countries 

allow the use of carnets for the temporary admission of these goods and, in some cases, other 

uses of the ATA carnet are permitted. 

Local carnet associations, as members of the International Bureau of the Paris-based 

International Chamber of Commerce, issue carnets to their residents. These associations 

guarantee the payment of duties to local customs authorities should goods imported under cover 

of a foreign-issued carnet not be reexported. In the United States, CBP has designated the U.S. 

Council of the International Chamber of Commerce, located at 1212 Avenue of the Americas, 
48

New York, NY 10036, Tel. 212.354.4480, as the United States issuing and guaranteeing 

organization. The Council charges a fee for its service. 

 ATA carnets can be used in the following countries: 

Algeria 

Australia 

Austria 

Belgium 

Bulgaria 

Canada 

Canary Islands 

China 

Croatia 

Cyprus 

Czech Republic 

Denmark 

Estonia 

Finland 

France 

French Polynesia 

French West Indies 

Germany 

Gibraltar 

Greece 

Hong Kong 

Hungary 

Iceland 

India 

Ireland 

Israel 

Italy 

Ivory Coast 

Japan 

Republic of South Korea 

Lebanon 

Luxembourg 

Malaysia 

Malta 

Mauritius 

Netherlands 

New Zealand 

Norway 

Poland 

Portugal 

Romania 

Senegal 

Singapore 

Slovakia 

Slovenia 

South Africa 

Spain 

Sri Lanka 

Sweden 

Switzerland 

Thailand 

Turkey 

United Kingdom 

United States 

Egypt and certain other countries have accepted the ATA convention, but have not 

implemented the use of carnets. As countries are being continuously added to the carnet system, 

please check with the U.S. Council if a country you wish to visit is not included in the above list. 

16. The North American Free Trade Agreement (NAFTA) 

The provisions of the North American Free Trade Agreement (NAFTA) were adopted by 

the United States with enactment of the North American Free Trade Agreement Implementation 

Act of 1993 (107 Stat. 2057, P.L. 103-182). Nineteen Code of Federal Regulation (19 CFR) 

Parts 10, 12, 123, 134, 162, 174, 177, and 178 were amended, and new parts 102 and 181 of the 

CBP Regulations were developed to implement NAFTA’s duty provisions. 
49

NAFTA phased out tariffs on almost all “originating” goods traded between Canada 

and the United States by January 1, 2003, and provides for an additional 5-year phase-out period 

on certain sensitive commodities traded between Mexico and the United States. 

Article 401 of NAFTA eliminates both tariffs and the merchandise processing fees for 

goods that “originate.” Transshipping goods through Mexico or Canada that were made in 

another country, or performing only minor processing or packaging operations on them in North 

America, will not invoke preferential NAFTA duty rates. 

The term “originate” means those goods that meet the requirements of NAFTA Article 

401. Article 401 defines “originate” in four ways: 

1. Goods wholly obtained or produced entirely in the NAFTA region (these contain 

no foreign inputs); 

2. Goods produced entirely in the NAFTA region exclusively from originating 

materials (these contain foreign materials that have been previously manufactured 

into originating materials); 

3. Goods meeting an Annex 401 specific rule of origin such as a prescribed change 

in tariff classification, regional value content requirement; and in extremely 

limited instances, 

4. Unassembled goods and goods classified with their parts, which do not meet the 

tariff-shift rule but contain 60 percent regional value content using the 

transaction-value method, or 50 percent using the net-cost method. 

Annex 401 of NAFTA is codified in General Note 12(t) of the Harmonized Tariff 

Schedule of the United States and is available at www.cbp.gov/nafta/rulesorg.htm. 

Entry Procedures 

For NAFTA, as with other preferential trade programs, it is the importer’s responsibility 

to claim the benefits. In the United States, a NAFTA claim is made as follows: 

• NON-COMMERCIAL (PERSONAL) IMPORTATIONS 

For a non-commercial importation of NAFTA goods, a NAFTA claim may be 

made in the United States without a certificate of origin or statement. 

• COMMERCIAL IMPORTATIONS, LOW-VALUE 

In order to claim preferential tariff treatment on a commercial shipment of 

NAFTA goods valued at US $2,500 or less, the entry packet must include the 19 

CFR 181.22(d) statement certifying that the goods “originate” 

(www.cbp.gov/nafta/docs/us/181sec1-1.html#181.21).

• COMMERCIAL IMPORTATIONS, OTHER 

The importer must have a valid NAFTA certificate of origin, signed by the 
50

exporter or his agent, when claiming preferential tariff treatment on a 

commercial shipment of NAFTA goods valued at more than US $2,500. 

• POST-IMPORTATION CLAIMS 

Importers who may not have a valid NAFTA certificate of origin, or who are 

unsure whether their goods “originate,” or who otherwise choose not to make a 

NAFTA claim at the time of entry summary have up to one year from the date of 

importation to make a post-importation claim. 

Exporter’s Certificate Of Origin 

NAFTA Article 502 requires that an importer’s NAFTA claim be based on the exporter’s 

certificate of origin. This may be CBP Form 434, the Canadian B-232, or the Mexican 

Certificado de Origen. When making a NAFTA claim in the United States, the importer must 

have one of these three certificates of origin or a CBP-approved, privately printed or alternate 

certificate of origin. For a single shipment, the certificate of origin shall be annotated with the 

invoice number or other distinguishing marks. For multiple shipments of identical goods, the 

certificate shall be annotated with a blanket period of up to 12 months. 

NAFTA Certificates Of Origin And NAFTA Claims Are Optional 

The exporter or producer is never obligated to provide a certificate of origin to a 

customer. However, since the importer may not claim NAFTA preferential tariff treatment 

without one, it is in the exporter or producer’s interest to provide it. By providing a certificate of 

origin, the producer is attesting that: 

1. The goods originate, 

2. He has the substantiating production and accounting documentation, and 

3. He will make it available to the customs authorities upon request. 

Country of Origin for Marking and Duty Purposes 

For goods processed in Canada, Mexico or the United States, NAFTA codified the 

concept of “substantial transformation,” the process by which a good’s country of origin is 

determined for marking and duty purposes. Even though a good may be sufficiently processed in 

Canada, Mexico or the United States to be marked with that country of origin, it may not be 

sufficiently manufactured to “originate” under the rules of origin for NAFTA tariff treatment 

purposes (Harmonized Tariff Schedule of the United States, General Note 12(t)). With certain 

limited exceptions, only originating goods benefit from NAFTA preferential treatment. For 

additional marking information, please see NAFTA: A Guide to Customs Procedures, available at 

www.cbp.gov/nafta/nafta_new.htm or 19 CFR 102 at www.gpoaccess.gov/cfr/index.html. 

Special Provisions For Sensitive Sectors 

The NAFTA Annex 401-origin criteria ensure that most textile- and apparel-related 

production occur in North America. The basic rule of origin for textiles and apparel is commonly 

referred to as “yarn forward.” This means that the yarn used to form the fabric must be spun in 

the NAFTA territory, and all subsequent processing must take place in North America. Textiles 
51

and apparel of man-made filament fibers have an even more restrictive “fiber-forward” rule. 

Some apparel goods must additionally meet a “visible-lining rule,” meaning that certain linings 

must be woven or knit in North America. 

Transshipment 

 Goods that are entitled to NAFTA preferential duty rates by virtue of their originating 

status will lose that status if they leave customs control outside of North America or undergo any 

operation outside of North America other than unloading, reloading, or any other operation 

necessary to preserve them in good condition or to transport the goods to Canada, Mexico or the 

United States. 

Repair Or Alteration 

Goods may be exported from one NAFTA country to another for repair or alteration and 

returned free of duty regardless of the origin of the goods. This provision does not apply to 

alterations that are part of a manufacturing process. 

Territory 

With respect to the United States, the customs territory includes the 50 states, the District 

of Columbia, Puerto Rico and the foreign trade zones located therein. 

Additional NAFTA information can be obtained in NAFTA: A Guide to Customs

Procedures, available on line at www.cbp.gov/nafta/nafta_new.htm or from the Code of Federal 

Regulations at www.cbp.gov/nafta/resource.htm. 

17. Generalized System Of Preferences (GSP) 

The Generalized System of Preferences (GSP) is a preferential program that provides 

duty-free treatment to products of beneficiary designated countries and territories. The program 

was authorized by the Trade Act of 1974 (19 U.S.C. 2461 et seq.) as a means of promoting 

economic development in the developing countries and was instituted on January 1, 1976. The 

GSP periodically expires and must be renewed by Congress to remain in effect. CBP provides 

the trade community with notification of these expirations and renewals. 

ELIGIBLE ITEMS 

The GSP eligibility list contains a wide range of products classifiable under 3,400 

different subheadings in the Harmonized Tariff Schedule of the United States (Tariff Schedule). 

These items are identified by the symbols “A”, “A*”, or “A+” in the “Special” subcolumn 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. Items identified by an “A*” may be excluded from the 

exemption if imported from certain designated countries. 

The list of countries and exclusions, as well as the list of GSP-eligible articles, will 

change from time to time. For example, countries immediately lose GSP eligibility upon joining 
52

the European Union. Consult the Federal Register at www.ustr.gov for the most current 

information regarding country and/or commodity eligibility. Click on the link to “Trade and 

Development” and then the link for the “USTR Reference Programs.” A GSP guidebook is 

available at 

http://www.ustr.gov/assets/Trade_Development/Preference_Programs/GSP/asset_upload_file890

_8359.pdf. 

Importers and other interested parties may obtain an advance ruling to determine whether 

a particular product is eligible for GSP treatment, see Chapter 13 for details regarding the 

issuance of administrative rulings. 

Claims 

For commercial shipments requiring a formal entry, a claim for duty-free status is made 

under the GSP by declaring on the entry summary that the country of origin is a designated 

beneficiary developing country and by placing the symbol “A” as a prefix to the subheading of 

the tariff schedule for each article for which such treatment is claimed. Eligible merchandise will 

be entitled to duty-free treatment provided the following conditions are met: 

• The merchandise must be the “product of” a beneficiary country. This 

requirement is satisfied when: 

(1) The goods are wholly the growth, product, or manufacture of a beneficiary 

country, or 

(2) When an article is produced from materials imported into the beneficiary 

developing country and those imported materials are substantially transformed 

into a new or different article of commerce in a beneficiary country. A 

statement to that effect shall be included on the commercial invoice. 

• The merchandise must be imported directly from any beneficiary country into the 

customs territory of the United States. 

• The cost or value of materials produced in the beneficiary developing country 

and/or the direct cost of processing performed there must be at least 35 percent of 

the appraised value of the goods. 

The cost or value of materials imported into the beneficiary developing country may be 

included in calculating the 35-percent value-content requirement of the GSP only if such 

materials undergo a “double substantial transformation” in the beneficiary developing 

country. That is, such materials must be substantially transformed in the beneficiary 

developing country into a new and different intermediate article of commerce, which is then 

transformed a second time in the production of the final good. The phrase “direct costs of 

processing” refers to costs directly incurred in, or which can be reasonably allotted to, the 

processing of the article. Such costs include, but are not limited to: all actual labor costs 

involved with production of the good; dies, molds, tooling, and depreciation on machinery 

and equipment; research and development; and costs of inspecting and testing the 

merchandise. Profit and general expenses are not considered direct costs of processing. 

General expenses are those that cannot be allocated to the good or costs that do not relate to 
53

production of the good, such as administrative salaries, insurance, advertising, and salaries 

for sales employees. 

Sources Of Additional Information 

CBP rules and regulations on the GSP are incorporated in sections 10.171-10.178 of the 

CBP Regulations. Address any question you may have on the administrative or operational 

aspects of the GSP to: 

CBP Trade Agreements Branch 

 U.S. Customs and Border Protection 

1300 Pennsylvania Avenue, NW 

Washington, DC 20229 

 Requests for information concerning additions to or deletions from the list of 

merchandise eligible under the GSP, or changes to the list of beneficiary developing countries, 

should be directed to: 

Chairman, Trade Policy Staff Subcommittee 

Office of U.S. Trade Representative 

600 17th St., NW 

Washington, DC 20506 

GSP Independent Countries 

[note: typesetter should have countries in two or three columns per page] 

Afghanistan 

Albania 

Algeria 

Angola 

Antigua and Barbuda 

Argentina 

Armenia 

Bahrain 

Bangladesh 

Barbados 1

Belize1 

Benin 2 

Bhutan 

Bolivia3

 

1 Member countries of the Caribbean Common Market—CARICOM (treated as one country). 

2 Member countries of the West African Economic and Monetary Union—WAEMU (treated as one country). 

3 Member countries of the Cartagena Agreement—Andean Group (treated as one country). 
54

Bosnia and Hercegovina 

Botswana 4 

Brazil 

Bulgaria 

Burkina Faso 

Burundi 

Cambodia 5 

Cameroon 

Cape Verde 

Central African Republic 

Chad 

Colombia 3 

Comoros 

Congo (Brazzaville) 

Congo (Kinshasa)

Costa Rica 

Côte d’Ivoire 

Croatia 

Djibouti 

Dominica 1 

Dominican Republic 

Ecuador 3 

Egypt 

El Salvador 

Equatorial Guinea 

Eritrea 

Ethiopia 

Fiji 

Gabon 

Gambia, The 

Georgia 

Ghana 

Grenada 1 

Guatemala 

Guinea 

Guinea-Bissau 2 

 

4 Member countries of the Southern Africa Development Community—SADC (treated as one country). 

5 Association of South East Asian Nations—ASEAN (GSP-eligible countries only) treated as one country. 

3 Member countries of the Cartagena Agreement—Andean Group (treated as one country). 

1 Member countries of the Caribbean Common Market—CARICOM (treated as one country). 

1 Member countries of the Caribbean Common Market—CARICOM (treated as one country). 

2 Member countries of the West African Economic and Monetary Union—WAEMU (treated as one country). 
55

Guyana 1 

Haiti 

Honduras 

India 

Indonesia 5 

Iraq 

Jamaica 1 

Jordan 

Kazakhstan 

Kenya 

Kiribati 

Kyrgyzstan 

Lebanon 

Lesotho 

Macedonia, Former Yugoslav Republic of 

Madagascar 

Malawi 

Mali 2 

Mauritania 

Mauritius 4 

Moldova 

Mongolia 

Mozambique 

Namibia 

Nepal 

Niger 4

Nigeria 

Oman 

Pakistan 

Panama 

Papua, New Guinea 

Paraguay 

Peru 3 

Philippines 5 

Romania 

 

4 Member countries of the Southern Africa Development Community—SADC (treated as one country). 

5 Association of South East Asian Nations—ASEAN (GSP-eligible countries only) treated as one country. 

1 Member countries of the Caribbean Common Market—CARICOM (treated as one country). 

4 Member countries of the Southern Africa Development Community—SADC (treated as one country). 

3 Member countries of the Cartagena Agreement—Andean Group (treated as one country). 

5 Association of South East Asian Nations—ASEAN (GSP-eligible countries only) treated as one country. 
56

Russia 

Rwanda 

Saint Kitts and Nevis 1 

Saint Lucia 1 

Saint Vincent and the Grenadines 1 

Samoa 

Sao Tome and Principe 

Senegal 2 

Seychelles 

Sierra Leone 

Solomon Islands 

Somalia 

South Africa 

Sri Lanka 

Suriname 

Swaziland 

Tanzania 4 

Thailand 5 

Togo 2 

Tonga 

Trinidad and Tobago 1 

Tunisia 

Turkey 

Tuvalu 

Uganda 

Uruguay 

Uzbekistan 

Vanuatu 

Venezuela 3 

Yemen, Republic of 

Zambia 

Zimbabwe 

Non-Independent Countries and Territories 

Anguilla 

 

1 

2 Member countries of the West African Economic and Monetary Union—WAEMU (treated as one country). 

4 Member countries of the Southern Africa Development Community—SADC (treated as one country). 

5 Association of South East Asian Nations—ASEAN (GSP-eligible countries only) treated as one country. 

2 Member countries of the West African Economic and Monetary Union—WAEMU (treated as one country). 

1 Member countries of the Caribbean Common Market—CARICOM (treated as one country). 

3 Member countries of the Cartagena Agreement—Andean Group (treated as one country). 
57

British Indian Ocean Territory 

Christmas Island (Australia) 

Cocos (Keeling) Island 

Cook Islands 

Falkland Islands (Islas Malvinas) 

Gibraltar 

Heard Island and McDonald Islands 

Montserrat 1 

Niue 

Norfolk Island 

Pitcairn Island 

Saint Helena 

Tokelau 

Turks and Caicos Islands 

Virgin Islands, British 

Wallis and Funtuna 

West Bank and Gaza Strip 

Western Sahara 

18. Caribbean Basin Initiative (CBI) and the Caribbean Basin Economic 

Recovery Act (CBERA) 

The Caribbean Basin Initiative (CBI) is a program that allows duty-free entry of certain 

merchandise from designated beneficiary countries or territories. This program was enacted by 

the United States as the Caribbean Basin Economic Recovery Act, (CBERA) which became 

effective January 1, 1984, and has no expiration date. 

Beneficiary Countries 

The following countries and territories have been designated as beneficiary countries for 

purposes of the CBI: [printed in two columns] 

Antigua and Barbuda 

Aruba 

Bahamas 

Barbados 

Belize 

Costa Rica 

Dominica 

Dominican Republic 

El Salvador 

Grenada 

Guatemala 

 
58

Guyana 

Haiti 

Honduras 

Jamaica 

Montserrat 

Netherlands Antilles 

Nicaragua 

Panama 

Saint Kitts and Nevis 

Saint Lucia 

Saint Vincent and the Grenadines 

Trinidad and Tobago 

Virgin Islands, British 

Eligible Items 

Most products from designated beneficiary countries may be eligible for CBI duty-free 

treatment. These items are identified by either an “E” or “E*” in the Special column under 

column 1 of the Harmonized 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 time 

to time over the life of the program. Also, the list of beneficiary countries may change from time 

to time as well. Therefore, importers should consult the latest edition of the Harmonized Tariff 

Schedule of the United States for the most up-to-date information on eligible commodities. 

General Note 7(a) in the latest edition of the Harmonized Tariff Schedule contains updated 

information on the current list of beneficiary countries. 

Claims 

Merchandise will be eligible for CBI duty-free treatment only if the following conditions 

are met: 

• The merchandise must have been produced in a beneficiary country. This 

requirement is satisfied when: 

1. The goods are wholly the growth, product, or manufacture of a beneficiary 

country, or 

2. The goods have been substantially transformed into a new or different article 

of commerce in a beneficiary country. 

• The merchandise must be imported directly from any beneficiary country into the 

customs territory of the United States. 

• For commercial shipments requiring a formal entry, a claim for preferential tariff 

treatment under CBI is made by showing that the country of origin is a designated 

beneficiary country and by inserting the letter “E” as a prefix to the applicable 

tariff schedule number on CBP Form 7501. 
59

• At least 35 percent of the imported article’s appraised value must consist of the 

cost or value of materials produced in one or more beneficiary countries and/or 

the direct costs of processing operations performed in one or more beneficiary 

countries. The Commonwealth of Puerto Rico and the U.S. Virgin Islands are 

defined as beneficiary countries for purposes of this requirement; therefore, value 

attributable to Puerto Rico or to the Virgin Islands may also be counted. The cost 

or value of materials produced in the customs territory of the United States other 

than Puerto Rico may also be counted toward the 35 percent value-added 

requirement, but only to a maximum of 15 percent of the imported article’s 

appraised value. 

The cost or value of materials imported into a beneficiary country from a non-beneficiary 

country may be included in calculating the 35 percent value-added requirement for an 

eligible article if the materials are first substantially transformed into new or different articles 

of commerce which are subsequently used as constituent materials in the production of the 

eligible article. The phrase “direct costs of processing operations” includes costs directly 

incurred or reasonably allocated to the production of the article; for example, the cost of 

actual labor, dies, molds, tooling, depreciation of machinery, research and development, 

inspection, and testing. Business overhead, administrative expenses and profit, and general 

business expenses like casualty and liability insurance, advertising, and salespeople’s 

salaries, are not considered direct costs of processing operations. 

CBI II Sections 215 and 222 

In addition to the origin rules enumerated above, the Customs and Trade Act of 1990 

added new criteria for duty-free eligibility under the Caribbean Basin Initiative. First, articles 

that are the growth, product or manufacture of Puerto Rico and that are subsequently processed 

in a CBI beneficiary country may also receive duty-free treatment if the three following 

conditions are met: 

• They are imported directly from a beneficiary country into the customs territory of 

the United States. 

• They are advanced in value or improved in condition by any means in a beneficiary 

country. 

• Any material added to the article in a beneficiary country must be a product of a 

beneficiary country or the United States. 

In addition, articles that are assembled or processed in whole from U.S. components or 

ingredients (other than water) in a beneficiary country may be entered free of duty. Duty-free 

treatment will apply if the components or ingredients are exported directly to the beneficiary 

country, and the finished article is imported directly into the customs territory of the 

United States. 

Importers and other interested parties may obtain an advance ruling to determine whether 

your commodity is eligible for CBI treatment, please see Chapter 13 for details regarding the 
60

issuance of administrative rulings. 

Sources Of Additional Information 

CBP rules and regulations regarding CBI are incorporated in sections 10.191-10.198 of 

the CBP Regulations. Address any questions you may have about CBI’s administrative or 

operational aspects to the port director where the merchandise will be entered, or to: 

Director, Trade Enforcement and Facilitation Division 

U.S. Customs and Border Protection 

1300 Pennsylvania Avenue, NW 

Washington, DC 20229 

19. Andean Trade Preference Act (ATPA)/ 

Andean Trade Promotion and Drug Eradication Act (ATPDEA) 

The Andean Trade Preference Act (ATPA) provides for the duty-free entry of certain 

merchandise from designated beneficiary countries. The United States enacted ATPA into 

law on December 4, 1991, and it expired on December 4, 2001. When the Trade Act of 2002 

became law on December 4, 2001, it renewed ATPA through December 31, 2006, and 

introduced the new Andean Trade Promotion and Drug Eradication Act (ATPDEA) 

provision. ATPDEA expanded some trade benefits for textiles from ATPA beneficiary 

countries. 

Beneficiary Countries 

The following countries have been designated as ATPA/ATPDEA beneficiary countries: 

 Bolivia Colombia Ecuador Peru 

Eligible Items 

When ATPA was renewed, portions of the Act were expanded into ATPDEA, which 

extends preferential treatment for merchandise previously excluded by ATPA. These include 

certain leather materials, watches and watch parts, petroleum and petroleum derivatives, tuna 

packaged in foil or other flexible packages, some footwear, and certain textile and apparel 

articles. 

However, many products remain excluded from receiving preferential treatment, 

including certain textile and apparel items; rum and tafia; and above-quota imports of certain 

agricultural products like tuna in cans, syrups, sugars, and sugar products, which are subject to 

tariff-rate quotas. 

Non-textile goods for which all ATPA countries are eligible for preferential treatment are 

identified by a “J” in the “Special” subcolumn under Column 1 of the Harmonized Tariff 

Schedule. Goods for which only some ATPA countries qualify for preferential treatment are 

identified by a “J*.” Goods that qualify for preferential treatment in the expanded ATPDEA 

provision are identified by “J+.” 
61

Certain textile and apparel goods may enter the United States free of duty or restrictions on 

quantity if they meet certain requirements. The textile and apparel goods eligible for preferential 

treatment are listed in Chapter 98, subchapter XXI of the Harmonized Tariff Schedule. 

Rules Of Origin 

Commercial shipments from designated beneficiary countries that require formal entry 

may make a claim for preferential tariff treatment under ATPA/ATPDEA by entering the letter 

“J” on CBP Form 7501 (the entry summary) as a prefix to the appropriate tariff schedule 

number. 

Non-textile merchandise will be eligible for ATPA/ATPDEA duty-free treatment only if 

the following conditions are met: 

• The merchandise must have been produced in a beneficiary country. This 

requirement is satisfied when: 

(1) The goods are wholly the growth, product, or manufacture of a beneficiary 

country, or 

(2) The goods have been substantially transformed into a new or different article 

of commerce in a beneficiary country. 

• The merchandise must be imported directly from any beneficiary country into the 

customs territory of the United States. 

• At least 35 percent of the article’s appraised value must consist of the cost or 

value of materials produced in one or more ATPA or CBI beneficiary countries 

and/or the direct costs of processing operations performed in one or more ATPA 

or CBI beneficiary countries. The Commonwealth of Puerto Rico and the U.S. 

Virgin Islands are defined as beneficiary countries for purposes of this 

requirement. In addition, the cost or value of materials produced in the customs 

territory of the United States (other than Puerto Rico) may be counted toward the 

35 percent value-added requirement, but only to a maximum of 15 percent of the 

appraised value of the imported article. 

Certain textile and apparel goods may enter the United States free of duty or restrictions 

on quantity if they meet certain requirements. The textile and apparel goods eligible for 

preferential treatment are listed in Chapter 98, subchapter XXI of the Harmonized Tariff 

Schedule. 

The cost or value of materials imported into ATPA or CBI beneficiary countries from 

non-beneficiary countries may be included when calculating the 35 percent value-added 

requirement for an eligible article if the materials are first substantially transformed into new or 

different articles of commerce and are then used as constituent materials in producing the 

eligible article. The phrase “direct costs of processing operations” means costs directly incurred 

or reasonably allocated to producing the article, including the cost of actual labor, dies, molds, 

tooling, depreciation of machinery, research and development, inspection, and testing. Business 
62

overhead, administrative expenses and profit, and other general business expenses like 

casualty and liability insurance, advertising, and salespeople’s salaries, are not considered direct 

costs of processing operations. 

 Further information can be found at: 

cbp.gov/xp/cgov/import/international_agreements/atpa/ 

20. U.S.-Israel Free Trade Area Agreement (ILFTA) 

The United States-Israel Free Trade Area agreement was originally enacted to provide for 

duty-free treatment for merchandise produced in Israel to stimulate trade between the two 

countries. This program was authorized by the United States in the Trade and Tariff Act of 1984, 

became effective September 1, 1985, and has no termination date. The Harmonized Tariff 

Schedule was amended to include General Note 8 implementing the U.S.-Israel Free Trade Area 

Implementation Act. 

The ILFTA Implementation Act was amended on October 2, 1996, authorizing the 

president to implement certain changes affecting the duty status of goods from the West Bank, 

Gaza Strip, and qualifying industrial zones (QIZs). Presidential Proclamation 6955 of November 

13, 1996, created General Note 3(v) to implement the new program for these goods. Pursuant to 

General Note 3(v), duty-free treatment is allowed for products of the West Bank, Gaza Strip, or a 

QIZ, imported directly from the West Bank, Gaza Strip, a QIZ or Israel, provided certain 

requirements are met. Presidential Proclamation 6955 also modified the eligibility requirements 

for duty-free treatment of articles that are the product of Israel. 

 General Note 3(a)(v)(G) of the Harmonized Tariff Schedule defines a QIZ as any area 

that: 

1) Encompasses portions of the territory of Israel and Jordan or Israel and Egypt; 

2) Has been designated by local authorities as an enclave where merchandise may 

enter without payment of duty or excise taxes; and 

3) Has been designated as a QIZ by the United States Trade Representative in a 

notice published in the Federal Register. 

Eligible Items 

The ILFTA applies to a broad range of tariff items listed in the Harmonized Tariff 

Schedule and identified by “IL” in the “Special” column. 

Products Of Israel 

An article imported into the customs territory of the United States is eligible for treatment 

as a “product of Israel” only if: 

• The merchandise has been produced in Israel. This requirement is satisfied when 

(1) The goods are wholly the growth, product, or manufacture of Israel, or 

(2) The goods have been substantially transformed into a new or different article 

of commerce in Israel; 
63

• That article is imported directly from Israel, the West Bank, Gaza Strip, or a 

QIZ into the customs territory of the United States; 

• The sum of: 

(1) The cost or value of the materials produced in Israel, the West Bank, Gaza 

Strip, or a QIZ, plus 

(2) The direct costs of processing operations performed in Israel, the West Bank, 

Gaza Strip, or a QIZ 

is not less than 35 percent of the appraised value of such article at the time it is entered. If the 

cost or value of materials produced in the customs territory of the United States is included with 

respect to an eligible article, an amount not to exceed 15 percent of the appraised value of the 

article at the time it is entered may be applied toward determining the 35 percent. 

Products of The West Bank, Gaza Strip, or a Qualifying Industrial Zone 

 An article imported into the customs territory of the United States is eligible for treatment 

as a product of the West Bank, Gaza Strip, or a QIZ only if: 

• The article is the growth, product, or manufacture of the West Bank, Gaza Strip or 

a QIZ, 

• The article is imported directly from the West Bank, Gaza Strip, a QIZ or Israel 

into the customs territory of the United States, 

• The sum of: 

1. The cost or value of the materials produced in the West Bank, Gaza Strip, a 

QIZ or Israel, plus 

2. The direct costs of processing operations performed in the West Bank, Gaza 

Strip, a QIZ or Israel 

is not less than 35 percent of the appraised value of such article at the time it is entered. If the 

cost or value of materials produced in the customs territory of the United States is included with 

respect to an eligible article, an amount not to exceed 15 percent of the appraised value of the 

article at the time it is entered may be applied toward the 35 percent. 

No article may be considered to meet these requirements by virtue of having undergone: 

• Simple combining or packaging operations, or 

• Mere diluting with water or another substance that does not materially alter the 

characteristics of the article. 

 The phrase “direct costs of processing operations” includes, but is not limited to: 

• All actual labor costs involved in the growth, production, manufacture or 

assembly of the specific merchandise, including fringe benefits, on-the-job 

training and the costs of engineering, supervisory, quality control and similar 
64

personnel. 

• Dies, molds, tooling and depreciation on machinery and equipment that are 

allocable to the specific merchandise. 

 Direct costs of processing operations do not include costs that are not directly attributable 

to the merchandise concerned or are not costs of manufacturing the product, such as: 

1. Profit, 

2. General expenses of doing business that are either not allocable to the specific 

merchandise or are not related to the growth, production, manufacture or 

assembly of the merchandise, such as administrative salaries, casualty and 

liability insurance, advertising and sales staff salaries, or commissions or 

expenses. 

Certificate of Origin Form A 

The United Nations Conference on Trade and Development Certificate of Origin Form A 

is used as documentary evidence to support duty-free and reduced-rate claims for Israeli articles 

covered by a formal entry. It does not have to be produced at the time of entry, however, unless 

CBP requests it at that time. 

Form A may be presented on an entry-by-entry basis or may be used as a blanket 

declaration for a period of 12 months. Form A can be obtained from the Israeli authorizing 

issuing authority or from: 

United Nations Conference on Trade and Development 

Two U.N. Plaza 

Room 1120 

New York, NY 10017 

Tel. 212.963.6895 

Informal Entries 

Form A is not required for commercial or non-commercial shipments covered by an 

informal entry. However, the port director may require other evidence of the country of origin as 

deemed necessary. 

In order to avoid delays to passengers, the inspecting CBP officer will extend Israeli 

duty-free or reduced-rate treatment to all eligible articles accompanying the traveler if the 

available facts satisfy the officer that the merchandise concerned is a product of Israel. In such 

cases, Form A is not required. 

Sources of Additional Information 

Questions about the administrative or operational aspects of the ILFTA should be 

addressed to: 
65

Executive Director, Trade Compliance and Facilitation Division 

 U.S. Customs and Border Protection 

Washington, DC 20229 

Requests for information about ILFTA policy issues should be directed to: 

Chairman, Trade Policy Staff Subcommittee 

Office of U.S. Trade Representative 

600 17th St., NW 

Washington, DC 20506. 

21. U.S.-Jordan Free Trade Area Agreement (JFTA) 

 The United States-Jordan Free Trade Area agreement went into effect on December 17, 

2001, and provides for the elimination of tariffs on almost all qualifying goods within 10 years. 

Eligible Items 

JFTA benefits apply to tariff items listed in the Harmonized Tariff Schedule and 

identified by “JO” in the Special column. 

Eligibility Requirements, General 

An article imported into the customs territory of the United States is eligible for JFTA 

preference if: 

• It was wholly obtained or produced entirely in Jordan with no foreign inputs; or 

• It is a “product of” Jordan, and the sum of (1) the cost of the materials produced 

in Jordan, plus (2) the direct costs of processing performed in Jordan is not less 

than 35 percent of the article’s appraised value at the time it enters the commerce 

of the United States. Materials produced in the United States that do not to exceed 

15 percent of the article’s appraised value may be applied toward the 35 percent 

threshold; and 

• The article is imported directly into the United States. 

Eligibility Requirements, Textiles And Apparel 

Textile and apparel articles, with exceptions, are subject to the same “substantial 

transformation plus 35 percent” value-content rule as non-textiles (see General Note 18(d)). 

Qualified Industrial Zones 

 The JFTA does not affect merchandise entered from a Qualifying Industrial Zone (QIZ). 

Because duty reductions for some products will be staged, importers may chose to continue 

entering qualifying merchandise under the QIZ, rather than under the JFTA. 
66

Certification 

CBP does not require presentation of a certificate of origin. By making the preference 

claim, the importer is deemed to certify that the goods meet the requirements of the agreement. 

Documentation 

The importer shall be prepared to submit to CBP a declaration setting forth the pertinent 

information concerning the article’s production or manufacture and all supporting documentation 

upon which the declaration is based. This information must be retained in the importer’s files for 

five years. The importer’s failure to provide the declaration and/or sufficient evidentiary 

documentation will result in the claim’s denial. 

Merchandise Processing Fees 

The JFTA provides no exemption from payment of the merchandise processing fee. 

Sources Of Additional Information 

Additional information is available on CBP’s Website at: 

www.cbp.gov/xp/cgov/import/international_agreements/free_trade/usjfta.xml or 

www.cbp.gov/xp/cgov/import/textiles_and_quotas/. 

Information can also be found on the U.S. Trade Representative Website, 

www.ustr.gov/Trade_Agreements/Bilateral/Jordan/Section_Index.html. 

References 

• Presidential Proclamation 7512, December 7, 2001, 

• Public Law 107-43, September 28, 2001, 

• Harmonized Tariff Schedule of the United States, General Note 18. 

22. Compact of Free Association (FAS)

FAS is a program providing for the duty-free entry of certain merchandise from 

designated freely associated states. (U.S. Pub. Law 99-239, Compact of Free Assoc. Act of 1985, 

48 USC 1681 note. 59 Stat. 1031 and amended Dec. 17, 2003 by House Jt. Res. 63; U.S. Pub. 

Law 180-188) 

The Compact of Free Association between the Federated States of Micronesia and the 

United States was initialed by negotiators in 1980 and signed in 1982. The Compact was 

approved by the citizens of the FSM in a plebiscite held in 1983. Legislation on the Compact 

was adopted by the U.S. Congress in 1986, and signed into law on November 13, 1986. 

Beneficiary Countries 

The following freely associated states have been designated as beneficiary countries for 

purposes of the FAS: 

Marshall Islands 
67

Federated States of Micronesia 

Republic of Palau 

Eligible Items 

The duty-free treatment is applied to most products from the designated beneficiaries. For 

commercial shipments requiring formal entry, a claim for duty-free status is made by placing the 

letter “Z” next to the eligible subheading. The following merchandise is excluded from the 

duty-free exemption: 

• Textile and apparel articles that are subject to textile agreements. 

• Footwear, handbags, luggage, flat goods, work gloves, and leather wearing 

apparel that were not eligible for GSP treatment, discussed in Chapter 17, on 

April 1, 1984. 

• Watches, clocks, and timing apparatus of Chapter 91 of the Harmonized Tariff 

Schedule (except such articles incorporating an opto-electronic display and no 

other type of display). 

• Buttons of subheading 9606.21.40 or 9606.29.20 of the Harmonized Tariff 

Schedule. 

• Tuna and skipjack, prepared or preserved, not in oil, in airtight containers 

weighing with their contents not more than 7 kilograms each, “in excess” of the 

consumption quota quantity allowed duty-free entry. 

• Any agricultural product of Chapters 2 through 52 inclusive, that is subject to a 

tariff-rate quota, if entered in a quantity in excess of the in-quota quantity for such 

products. 

Rules Of Origin 

Merchandise will be eligible for FAS duty-free treatment only if the following conditions 

are met: 

• The merchandise must have been produced in the freely associated state. This 

requirement is satisfied when (1) the goods are wholly the growth, product, or 

manufacture of the freely associated state, or (2) the goods have been 

substantially transformed into a new or different article of commerce in the freely 

associated state. 

• The merchandise must be imported directly from the freely associated state into 

the customs territory of the United States. 

• At least 35 percent of the appraised value of the article imported into the 

United States must consist of the cost or value of materials produced in the 

beneficiary country. In addition, the cost or value of materials produced in the 

customs territory of the United States may be counted toward the 35 percent 

value-added requirement, but only to a maximum of 15 percent of the appraised 

value of the imported article. The cost or value of the materials imported into the 

freely associated state from a non-beneficiary country may be included in 
68

calculating the 35 percent value-added requirement for an eligible article if the 

materials are first substantially transformed into new or different articles of 

commerce and are then used as constituent materials in the production of the 

eligible product. 

Sources Of Additional Information 

Address any questions you may have about the administrative or operational aspects of the FAS 

to the port director where the merchandise will be entered or to: 

 Director 

 Commercial Compliance Division 

 U.S. Customs and Border Protection 

 Washington, DC 20229. 

23. AFRICAN GROWTH AND OPPORTUNITY ACT (AGOA) 

The African Growth and Opportunity Act provides duty-free treatment under the 

Generalized System of Preferences (GSP) for certain articles from sub-Saharan African countries 

that would normally be excluded from GSP provisions. Enacted May 18, 2000, as Title I of the 

Trade and Development Act of 2000 (P.L. 106-200, 114 Stat. 251), AGOA became effective on 

October 1, 2000 and was amended by the Trade Act of 2002. The expanded GSP treatment 

remains effective through September 30, 2008. 

AGOA also provides for the duty-free, quantity-free entry of specific textile and apparel 

articles provided that strict conditions are met. This preferential treatment for eligible textiles 

and apparel is subject to certain limitations. 

Non-textile, non-apparel AGOA claims are designated by inserting the symbol “D” in the 

“Rates of Duty 1-Special" column of the Harmonized Tariff Schedule for subheadings covering 

such articles. Textile and apparel claims are made by entering the appropriate Chapter 98 tariff 

number, details of which may be found in subchapter XIX of Chapter 98 of the Harmonized 

Tariff Schedule. 

Beneficiary Countries 

 There are three types of beneficiary-country designations under AGOA: 

• Beneficiary sub-Saharan African countries; 

• Lesser-developed beneficiary sub-Saharan African countries; and 

• Beneficiary sub-Saharan African countries eligible for textile/apparel benefits. 

The president will monitor and review annually the current or potential eligibility of subSaharan African countries to be designated as beneficiary countries. Thus, the list of such 

countries may change over the life of the program. Importers should consult General Note 16 of 

the latest edition of the Harmonized Tariff Schedule of the United States for the current 
69

information on designated countries. 

Countries designated as beneficiary sub-Saharan African countries for AGOA purposes 

are listed in General Note 16 of the Harmonized Tariff Schedule. Sub-Saharan African countries 

designated as lesser-developed beneficiary countries for AGOA purposes are listed in Chapter 

98, subchapter XIX, U.S. Note 2(d), of the Harmonized Tariff Schedule. Countries that have 

established visa systems and can import textiles and apparel merchandise for purposes of AGOA 

are listed in Chapter 98, subchapter XIX, U.S. Note 1, of the Harmonized Tariff Schedule. 

Eligible Items

Expanded GSP Treatment

The Trade Act of 1974 authorizes the president to provide duty-free treatment under the 

GSP to certain articles that would otherwise be excluded from such treatment. A variety of 

products have been designated as eligible for duty-free treatment for beneficiary sub-Saharan 

African countries, including: 

 

• Some watches and clocks, 

• Certain electronics, 

• Certain steel and metals, 

• Certain textiles and wearing apparel, and 

• Certain semi-manufactured and manufactured glass products. 

A complete listing of products eligible for duty-free treatment under AGOA is available 

on the Web at www.agoa.gov. The president may extend duty-free treatment to imports of 

essentially all products except textiles and apparel, as long as the products: 

• Are the “growth, product or manufacture” of a beneficiary sub-Saharan African 

country, 

• Are imported directly from a beneficiary sub-Saharan African country into the 

customs territory of the U.S., 

• Meet a value-added requirement, and 

• The president determines that the products are not import-sensitive in the context 

of imports from beneficiary sub-Saharan African countries. Sub-Saharan African 

beneficiary countries are also exempted from competitive-need limitations. 

Sub-Saharan African beneficiary countries are also exempted from competitive-need 

limitations. 

Preferential Treatment for Certain Textile and Apparel Articles 

In order for textile or apparel articles to be eligible for preferential treatment, the 

beneficiary sub-Saharan African country must be designated as eligible for textile/apparel 

benefits. This designation requires that the United States determine whether the country has 
70

satisfied the requirements of AGOA regarding that country's procedures to protect against 

unlawful transshipments (including an effective visa system) and the implementation of 

procedures and requirements similar in all material respects to the relevant procedures and 

requirements under Chapter 5 of the NAFTA. The United States Trade Representative will 

publish a Federal Register notice when it designates a country as eligible for preferential 

treatment. This information will be available on the Web at www.ustr.gov and at www.agoa.gov. 

AGOA provides duty-free and quota-free benefits to imports of certain textile and 

apparel articles produced in eligible sub-Saharan African countries. In most instances, these 

benefits are available regardless of the total volume of apparel exported from eligible countries 

to the United States. The six broad categories of textile and apparel articles that may receive 

preferential treatment are listed in Chapter 98, subchapter XIX of the Harmonized Tariff 

Schedule. 

Additional sources of information 

The entire text of the AGOA agreement is available on the Web at www.agoa.gov.

CBP rules and regulations about AGOA are incorporated in sections 10.211-10.217 of 

the CBP Regulations. Additional regulations implementing the GSP provisions are incorporated 

in section 10.178 of the CBP Regulations. CBP regulations pertaining to AGOA are also 

available on the Web at www.agoa.gov. 

For answers to specific questions or to request a ruling, send inquiries to: 

Director 

National Commodity Specialist Division 

U.S. Customs and Border Protection 

One Penn Plaza, 11th Floor 

New York, NY 10119 

Further information regarding importing procedures is also available on the CBP 

Website, cbp.gov/xp/cgov/import/international_agreements/. 

The Office of the United States Trade Representative has prepared an African Growth 

and Opportunity Act Implementation Guide available at the AGOA Website, www.agoa.gov. 

Questions about AGOA not covered in the guidebook may be directed to: 

Office of African Affairs 

Office of the United States Trade Representative 

600 17th Street, NW 

Washington, DC 20508 

Tel. 202.395.9514 

Fax: 202.395.4505 
71

Additional information on the GSP program is available at the United States Trade 

Representative Website, www.ustr.gov, and from the GSP Information Center, Office of the U.S. 

Trade Representative, at the above address, tel. 202.395.6971, and in Chapter 17 of this book. 

Information on apparel cap, fabric and yarn not available in commercial quantities, and 

on hand-loomed, handmade and folklore articles is available from the Department of Commerce, 

Office of Textile and Apparel at otexa.ita.doc.gov. 

24. United States-Caribbean Basin Trade Partnership Act (CBTPA) 

The United States-Caribbean Basin Trade Partnership Act expands the trade benefits 

currently available to Caribbean and Central American countries under the Caribbean Basin 

Economic Recovery Act (CBERA; see Chapter 18.) 

The CBTPA allows specific textile and apparel articles to enter the United States free of 

duty or restrictions on quantity, provided certain conditions are met. It also extends NAFTA 

standards of duty to non-textile articles that were previously excluded from duty-free treatment 

under the CBERA. 

 CBTPA’s trade benefits apply during the transition period that began October 1, 2000, 

and ends either on September 30, 2008, or on the date on which a free-trade agreement enters 

into force between the United States and CBTPA beneficiary countries, whichever comes first. 

(See Title II of the Trade and Development Act of 2000 [P.L. 106-200, 114 Stat. 251], enacted 

May 18, 2000, for details.) 

On August 6, 2002, the president signed into law the Trade Act of 2002, which made a 

number of changes to the textile and apparel provisions of paragraph (2)(A) of section 213(b) of 

the CBERA. 

Beneficiary Countries 

The list of beneficiary countries may change over the life of the program. A current 

listing of countries eligible for designation as beneficiary countries can be found in General Note 

17 of the Harmonized Tariff Schedule. 

CBTPA’s enhanced trade benefits are available to countries designated as CBTPA 

beneficiary countries. To receive these benefits, CBTPA countries must have satisfied the trade 

pact's requirements that the eligible country has implemented procedures and requirements that 

are similar in all material respects to the relevant procedures and requirements under Chapter 

Five of NAFTA. 
72

Eligible Items 

Preferential Treatment for Certain Textile and Apparel Articles 

Certain textile and apparel articles may enter the United States free of duty and 

restrictions on quantity. The textile and apparel articles eligible for preferential treatment are 

listed in Chapter 98 Sub Chapter XX of the Harmonized Tariff Schedule. 

The CBP regulations that implement the CBTPA include specific documentary, 

procedural, and other requirements that must be met in order to obtain CBTPA benefits. The 

CBP regulations and General Note 17 of the HTS should be consulted before importing 

merchandise in order to ensure all requirements have been met. 

NAFTA Parity 

Except for textile and apparel articles, the CBTPA allows NAFTA tariff treatment for 

goods previously excluded from the CBI program. Thus, imported footwear, canned tuna, 

petroleum and petroleum products, watches and watch parts, handbags, luggage, flat goods, work 

gloves and leather wearing apparel, when qualifying as CBTPA originating goods, are eligible 

for a reduction in duty equal to the rate given to Mexican products under the staged duty-rate 

reductions set forth in NAFTA. 

Claims 

 Articles that the president has designated as eligible for CBTPA treatment are those 

whose duty rate in the “Special” subcolumn is followed by the symbol “R” in Chapters 1 through 

97 of the Harmonized Tariff Schedule. Whenever a rate of duty other than “free” appears in this 

subcolumn for any heading or subheading followed by the symbol “E” or “E*,” and a lower rate 

of duty followed by the symbol “R” also appears in the subcolumn, an eligible article will 

receive the lower rate of duty. 

Certain Beverages Made With Caribbean Rum 

The CBTPA provides duty-free treatment to certain liqueurs and spirituous beverages 

produced in the territory of Canada from rum that is the growth, product or manufacture of a 

CBTPA beneficiary country or of the U.S. Virgin Islands. 

Sources of Additional Information 

 CBP rules and regulations on the CBTPA are incorporated in Sections 10.221-10.228 and 

10.231-10.237 of the CBP regulations. Additional information can be found on the CBP Website 

at www.cbp.gov/xp/cgov/import/international_agreements/ or at 

http://www.cbp.gov/xp/cgov/import/international_agreements/. 

 It is also necessary to consult General Note 17 of the Harmonized Tariff 

Schedule for specific requirements of CBTPA. 

For answers to specific questions or to request a ruling, send inquiries to: 
73

Director, National Commodity Specialist Division 

U.S. Customs and Border Protection 

One Penn Plaza, 10th Floor 

New York, NY 10019 

Information on CBTPA may also be obtained from: 

Office of the United States Trade Representative 

 Office of the Western Hemisphere 

600 17th Street, NW 

Washington, DC 20508 

Tel: 202.395.5190 

Fax: 202.395.9675 

Additional information on quantity limitations; fabric and yarn not available in 

commercial quantities; and hand-loomed, handmade, and folklore articles may be available at the 

Department of Commerce Office of Textile and Apparel Website at otexa.ita.doc.gov. The 

Department of Commerce also provides detailed information on the CBTPA at 

www.mac.doc.gov/CBI/webmain/intro.htm.

25. The U.S.-Chile Free Trade Agreement (US-CFTA) 

The U.S.-Chile Free Trade Agreement (US-CFTA) took effect January 1, 2004, with the 

enactment of the US-CFTA Implementation Act (P. L.108-77; 117 Stat. 909). (Presidential 

Proclamation 7746, the official announcement of US-CFTA, incorporates by reference 

Publication 3652 of the U.S. International Trade Commission. Publication 3652 amends the 

Harmonized Tariff Schedule by adding General Note 26, which implements the duty provisions 

of the US-CFTA. Title 19, Code of Federal Regulations is being amended to implement the USCFTA.) 

The US-CFTA eliminates duties on goods originating in Chile and the United States over 

a maximum transition period of 12 years. Under the schedule to eliminate duties, 85 percent of 

Chilean goods received immediate duty-free status. Duties on the remaining goods will phase out 

in four-, eight-, 10- and 12-year stages, although Chile and the United States may later choose to 

accelerate these phase-outs. 

Eligible Items 

According to the rules set forth in the Agreement and incorporated into our domestic 

legislation as General Note 26 of the Harmonized Tariff Schedule, merchandise that originates in 

Chile or the United States will receive a reduced or free rate of duty. Goods that originate 

elsewhere and are merely transshipped through Chile will not be entitled to these benefits. 

Originating is a term used to describe goods that meet the requirements of Article 4.1 of 

the Agreement. Article 4.1 defines originating as goods that meet one of the following 

conditions: 
74

• The good is wholly obtained or produced entirely in the territory of Chile or the 

United States, 

• The good is produced in the territory of Chile or the United States and meets the 

rule specified in Annex 4.1, through either a tariff shift or tariff-shift-plusregional-value content rules, or 

• The good is produced entirely in the Chile or the United States exclusively from 

originating materials. 

Originating goods that subsequently undergo any operation outside of the territories of 

Chile or the United States other than unloading, reloading, or other processes necessary to 

preserve the condition of the good, will lose their originating status. Goods that have undergone 

simple combining or packaging operations or mere dilution with water or other substances will 

not be considered originating. 

Entry Procedures 

Importers may claim preferential duty treatment for commercial shipments requiring a 

formal entry by prefixing “CL” to the tariff classification number on the CF 7501 (Entry 

Summary). 

Pursuant to Article 4.13(7) of the Agreement, the United States does not require a 

certificate of origin when the value of the originating goods is US $2,500 or less. 

Certification Of Origin 

The US-CFTA requires the importer to substantiate the validity of a claim for preferential 

treatment. At CBP’s request, an importer must submit a certification of origin or other 

supporting documentation to demonstrate that the imported goods “originate,” as defined by the 

Act. 

A US-CFTA certification of origin is not an official form, as it is in other trade 

agreements, and does not need to be in a prescribed format. The certification of origin may take 

many forms, such as a statement on company letterhead, a statement on a commercial invoice or 

supporting documentation. Whatever form or format is used, however, must contain the 

following data elements to demonstrate that the goods are US-CFTA originating goods: 

• Name and address of the importer, 

• Name and address of the exporter, 

• Name and address of the producer, 

• Description of good, 

• Harmonized tariff classification number, 

• Preference criterion, 

• Commercial invoice number on single shipments, 
75

• Identify the blanket period in “mm/dd/yyyy to mm/dd/yyyy” format (12-month 

maximum) for multiple shipments of identical goods, 

• Authorized signature, company, title, telephone, fax, e-mail and certification date, 

• Certification that the information is correct. 

The certification of origin may cover a single entry or multiple entries in a period not to 

exceed 12 months. The importer must retain the certificate of origin and supporting 

documentation in the United States and must provide it to CBP upon request. 

Sources Of Additional Information 

CBP has drafted regulations that implement the provisions of the US-CFTA. These may 

be found in sections 10.401 through 10.490, CBP regulations. Also, information has been posted 

on the CBP Website at: www.cbp.gov/xp/cgov/import/international_agreements/

26. The U.S. – Singapore Free Trade Agreement (US-SFTA) 

The provisions of the U.S.-Singapore Free Trade Agreement Implementation Act (Public 

Law 108-78; 117 Stat. 948; 19 USC 3805 note) took effect on January 1, 2004. Upon 

implementation, the Harmonized Tariff Schedule was amended to include General Note 25, 

which contains specific information regarding the U.S.-Singapore Free Trade Agreement. The 

agreement provides for the immediate or staged elimination of duties and barriers to bilateral 

trade in goods and services originating in the United States and Singapore over a period of ten 

years. Customs regulations are being updated to implement the provisions of this agreement. 

According to Section 202 of the US-SFTA Implementation Act, in general, non-textile 

goods shall qualify for preferential tariff treatment as a “product of Singapore” if: 

• The good is wholly obtained or produced entirely in Singapore, the U.S. or both; 

• Each non-originating material used in the production of the good imported from 

Singapore either: 

1. Undergoes an applicable change in tariff classification (tariff shift) 

specified in General Note 25(o) of the Harmonized Tariff Schedule as a 

result of production occurring entirely in Singapore, the United States or 

both or 

2. The good otherwise satisfies the applicable regional value content or other 

requirements specified in General Note 25(o). 

• The good, as imported, is enumerated in General Note 25(m) as imported from 

Singapore, a provision known as the Integrated Sourcing Initiative. 

 A textile or apparel good must meet the terms of General Note 25 in order to receive the 

preferential tariff treatment under the US-SFTA. 

Integrated Sourcing Initiative (ISI)
76

 Per Article 3.2(1) of the US-SFTA, certain information technology and medical 

products listed in General Note 25(m) may be considered originating goods for purposes of the 

Agreement when shipped between the United States and Singapore, regardless of whether they 

satisfy the applicable rule of origin. Singapore must be the country of export in order for ISIeligible goods to receive benefits under the US-SFTA; however, the country of origin of the 

good may be any country. An ISI product does not qualify as “originating” simply by being 

imported into Singapore or the United States—shipment from one US-SFTA country to another 

is required to obtain originating status. 

 The ISI provision eliminates the requirement that these products must meet specific rules 

of origin under “tariff shift” or “regional value content” requirements. The only way an ISI 

material, component, or product would affect a regional-value-content calculation is if an ISI 

product is shipped from a non-FTA party (Malaysia, for example) to Singapore and then to the 

United States (and is held there without undergoing any processing) and then shipped back to 

Singapore where the ISI product is used as input for the manufacture of a non-ISI good. 

 Upon request, documents must be provided to CBP verifying that goods claiming 

preferential treatment under this ISI provision were exported directly from the country of 

Singapore. For purposes of ISI, the territory of Singapore is defined as its land territory, internal 

waters and territorial sea plus certain maritime zones. The goods must still be marked with the 

true country of origin—despite receiving originating status under US-SFTA. 

Entry Procedures

For commercial shipments requiring a formal entry, a claim for preferential tariff 

treatment may be filed at the time of entry summary by placing the symbol “SG” as a prefix to 

the Harmonized Tariff Schedule subheading for each good or line item for which treatment is 

being claimed. For non-originating apparel goods eligible for preferential treatment under a 

tariff-preference level (TPL), please refer to General Note 25 and Subchapter X of Chapter 99 of 

the Harmonized Tariff Schedule. 

Customs Verification 

If CBP requests, the importer must submit a statement or supporting documentation 

containing informational data elements to demonstrate that the imported goods qualify for 

preferential tariff treatment. There is no official CBP form or required format for certification, 

and the statement may be submitted electronically. 

 Importers are required to maintain all records relating to the importation of US-SFTA 

goods for five years after the date of importation. These include, but are not limited to, records 

concerning the purchase of, cost of, value of and payment for the good, the purchase of, cost of, 

value of and payment for all materials used in the production of the good, and the production of 

the good in its exported form. 

Further information on the U.S.-Singapore Free Trade Agreement is available at: 

cbp.gov/xp/cgov/import/international_agreements/. 
77

27. Antidumping And Countervailing Duties 

Antidumping (AD) and countervailing (CVD) duties are additional duties that 

may be assessed on imported goods intended for sale in the United States at 

abnormally low prices. These low prices are the result of unfair foreign trade practices 

that give some imports an unearned advantage over competing U.S. goods. 

Dumping is the practice of trying to sell products in the United States at lower 

prices than those same products would bring in the producer’s home market. Dumping 

also includes trying to sell a product in the United States at a price lower than it cost to 

manufacture that item. Subsidizing is the practice by some governments of providing 

financial assistance to reduce manufacturers’ costs in producing, manufacturing or 

exporting particular commodities. Countervailing duties may be assessed to “level the 

playing field” between domestic and subsidized imported goods. However, to meet the 

criteria for assessing antidumping or countervailing duties, the imported merchandise 

must, in addition to being subsidized or sold at less than fair value, also injure a U.S. 

industry. 2 

The Department of Commerce, the International Trade Commission (ITC), and 

U.S. Customs and Border Protection each have a role in administering and enforcing 

antidumping and countervailing duty laws. 

The Commerce Department is responsible for the general administration of these laws. 

Commerce determines whether the merchandise is being sold at less than fair value, 

whether it has been subsidized, and what percentage rate of duty will be assessed. The 

ITC determines whether the product poses an injury3 to a particular U.S. industry. 

CBP assesses the actual duties⎯the amount⎯based upon the rate set by the 

Commerce Department once the ITC has determined that the import injures a 

particular industry. 

 In general, the following processes must be completed before AD or CVD 

duties are established. 

Antidumping and countervailing duty investigations are usually initiated by the 

Commerce Department through the petition process. A domestic industry or another 

interested party such as a trade union or industry association petitions the department, 

although occasionally the Commerce Department may also initiate an investigation. If 

the party seeking the investigation also wants the ITC to test for injury, that party must 

 

2 CVD cases apply only if the foreign country is a signatory to the World Trade Organization's Agreement on 

Subsidies and Countervailing Measures. 

3 . Section 771(7)(a) of the Tariff Act of 1930 defines material injury to a U.S. industry as “harm [that] is not 

inconsequential, immaterial, or unimportant.” 
78

simultaneously⎯on the same day⎯file the petition with both the Commerce Department and 

with the ITC. 

If the petition contains the necessary elements, the Commerce Department and 

the ITC will initiate separate investigations that will yield preliminary and final 

determinations. If appropriate, the Department of Commerce will issue either an 

antidumping or countervailing duty order and will assess whatever AD or CVD duties 

the investigation determines are appropriate. 

If a test is required for injury to a domestic industry, the ITC will make the 

first, preliminary determination concerning the likelihood of injury. If that 

determination is negative, there will be no further investigation or action by the ITC. If 

it is affirmative, however, the Commerce Department will issue its preliminary 

determination regarding sales (antidumping) or subsidy (countervailing duty) issues. 

After additional review by the Commerce Department and analysis of public 

comments received in the case, Commerce will issue its final duty determinations. If 

either determination (AD or CVD) is affirmative, Commerce will direct CBP to 

suspend liquidation of entries for the merchandise subject to the investigation and to 

require cash deposits or bonds equal to the amount of the estimated dumping margin 

(the differential between the fair market value and the U.S. price) or the net subsidy. 

After this step, the ITC follows with its final injury determination. If this 

determination is also affirmative, Commerce will issue an antidumping or 

countervailing duty order. At that time, Commerce will also direct CBP to collect, 

with a very limited exception for new shippers, cash deposits of estimated duties. 

A negative final determination either by Commerce or the ITC would 

terminate the investigations, and that termination would remain final for this particular 

inquiry. Both agencies announce their determinations, including orders and the results 

of the administration reviews (described below), in the Federal Register. 

Each year during the anniversary month of the AD or CVD order, interested 

parties may review the order with respect to the individual producers or resellers it 

covers. This review generally looks at the 12 months preceding the anniversary month, 

but the first review can also include any period for which the suspension of 

liquidations was directed prior to the normal 12-month period. 

If no annual review is requested, Commerce will direct CBP to continue 

collecting deposits and assessing duties on the subject merchandise at the cash or bond 

rate in effect on the date of entry, and to continue requiring deposits at that rate for 

future entries of such merchandise. If a review is requested, Commerce will conduct a 

review similar to its original investigation, issue revised rates for duty assessment and 

deposits, and instruct CBP to collect duties and liquidate entries according to the 

results of its latest review. 
79

28. Drawback—Refunds Of Duties 

Drawback is a refund of monies⎯customs duties, certain internal revenue taxes and other 

fees⎯that were lawfully collected at the time of importation. The Continental Congress 

established drawback in 1789 to create jobs in the new United States and to encourage 

manufacturing and exporting. 

For drawback to be paid, the imported merchandise must be exported or destroyed under 

CBP supervision after importation. 

Types Of Drawback 

Although Section 1313, Title 19, of the United States Code provides for several types of 

drawback, there are three primary types of drawback of interest to most importers: 

• Manufacturing drawback, 

• Unused-merchandise drawback, or 

• Rejected-merchandise drawback. 

Manufacturing drawback is a refund of duties paid on imported merchandise specifically 

designated for use in manufacturing articles that are subsequently exported or destroyed. For 

example: two-inch speakers are imported and are incorporated into a certain model clock radio. 

The speakers themselves are not altered, just used in the production of a new and different 

article. 

Manufacturing operations to produce the new and different article must take place within 

three years receipt by the manufacturer or producer of the merchandise. The drawback product 

must be exported or destroyed within five years from the date of importation. Drawback can be 

paid on merchandise used to manufacture or produce a different article if it was not the 

merchandise imported but is commercially interchangeable, i.e., of the same kind and quality, or 

if it falls under the same eight-digit Harmonized Tariff Schedule number as the merchandise to 

which it is compared, and the party claiming drawback has had possession of it for three years. 

This is called “substitution.” 

Unused-merchandise drawback is a refund of any duty, tax, or eligible fees paid on 

imported merchandise that is exported or destroyed without undergoing any manufacturing 

operations and that is never used in the United States. The imported merchandise must be 

exported within three years of the date it was imported. 

Rejected-merchandise drawback is refund of duties on imported merchandise that is 

exported or destroyed because it: 

• Did not conform to sample or specifications, 

• Was shipped without the consignee’s consent, or 

• Was defective at time of importation. 

To qualify for rejected-merchandise drawback, the merchandise in question must be 
80

returned to CBP custody within three years of the date it was originally released from CBP 

custody. 

Guidelines for completing drawback claims are provided in Title 19, Code of Federal 

Regulations, Part 191. Drawback claims can only be filed at one of the five CBP port offices that 

have drawback centers: 

• Chicago, IL, 

• Houston, TX, 

• Los Angles, CA, 

• New York/Newark, N.J., and 

• San Francisco, CA. 

Rejected merchandise drawback was amended in 2004 to permit limited substitution of imported 

merchandise. The import merchandise on which drawback is claimed must be classified under 

the same 8-digit HTSUS subheading and have the same specific product indicator (such as a part 

number, product code or sku) as the merchandise that is exported or destroyed and must have 

been imported within one year of the export or destruction. 

Additional questions about drawback should be addressed to: 

Chief, Entry and Drawback Management 

Office of Field Operations 

U.S. Customs and Border Protection 

1300 Pennsylvania Avenue, NW 

Washington, DC 20229. 
81

CLASSIFICATION AND VALUE 

29. Classification—Liquidation

Classification 

Classification, and, when ad valorem rates of duty are applicable, appraisement, are the 

two most important factors affecting dutiable status. Classification and valuation, whether or not 

they are pertinent because an ad valorem rate of duty applies, must be provided by commercial 

importers when an entry is filed. In addition, classifications under the statistical suffixes of the 

tariff schedules must also be furnished even though this information is not pertinent to dutiable 

status. Accordingly, classification is initially the responsibility of an importer, customs broker or 

other person preparing the entry papers. Section 637 of the Customs Modernization Act imposes 

the requirement that importers exercise reasonable care when classifying and appraising 

merchandise. 

Familiarity with the organization of the Harmonized Tariff Schedule of the United States 

facilitates the classification process. (See Chapter 13 of this booklet relating to dutiable status.) 

The tariff schedule is divided into various sections and chapters dealing separately with 

merchandise in broad product categories. These categories cover animal products, vegetable 

products, products of various basic materials such as wood, textiles, plastics, rubber, and steel 

and other metal products in various stages of manufacture, for example. Other sections 

encompass chemicals, machinery and electrical equipment, and other specified or 

non-enumerated products. The last section, Section XXII, covers certain exceptions from duty 

and special statutory provisions. 

In Sections I through XXI, products are classifiable (1) under items or descriptions which 

name them, known as an eo nomine provision; (2) under provisions of general description; (3) 

under provisions which identify them by component material; or (4) under provisions which 

encompass merchandise in accordance with its actual or principal use. When two or more 

provisions seem to cover the same merchandise, the prevailing provision is determined in 

accordance with the legal notes and the General Rules of Interpretation for the tariff schedule. 

Also applicable are tariff classification principles contained in administrative precedents or in 

the case law of the U.S. Court of International Trade (formerly the U.S. Customs Court) or the 

U.S. Court of Appeals for the Federal Circuit (formerly the U.S. Court of Customs and Patent 

Appeals). 

Liquidation

CBP officers at the port of entry or other officials acting on behalf of the port 

director review selected classifications and valuations, as well as other required import 

information, for correctness or as a proper basis for appraisement, as well as for 

agreement of the submitted data with the merchandise actually imported. The entry 

summary and documentation may be accepted as submitted without any changes. In this 

situation, the entry is liquidated as entered. Liquidation is the point at which CBP’s 

ascertainment of the rate and amount of duty becomes final for most purposes. 

Liquidation is accomplished by posting a notice on a public bulletin board at the 
82

customhouse. However, an importer may receive an advance notice on CBP Form 

4333A “Courtesy Notice” stating when and in what amount duty will be liquidated. This 

form is not the liquidation, and protest rights do not accrue until the notice is posted. 

Time limits for protesting do not start until the date of posting, and a protest cannot be 

filed before liquidation is posted. 

CBP may determine that an entry cannot be liquidated as entered for one reason 

or another. For example, the tariff classification may not be correct or may not be 

acceptable because it is not consistent with established and uniform classification 

practice. If the change required by this determination results in a rate of duty more 

favorable to an importer, the entry is liquidated accordingly and a refund is authorized for 

the applicable amount of the deposited estimated duties. On the other hand, a change may 

be necessary which imposes a higher rate of duty. For example, a claim for an exemption 

from duty under a free-rate provision or under a conditional exemption may be found to 

be insufficient for lack of the required supporting documentation. In this situation, the 

importer will be given an advance notice of the proposed duty rate increase and an 

opportunity to validate the claim for a free rate or more favorable rate of duty. 

If the importer does not respond to the notice, or if the response is found to be 

without merit, entry is liquidated in accordance with the entry as corrected, and the 

importer is billed for the additional duty. The port may find that the importer’s response 

raises issues of such complexity that resolution is warranted by a CBP Headquarters 

decision through the internal advice procedure. Internal advice from CBP Headquarters 

may be requested by local CBP officers on their own initiative or in response to a request 

by the importer. 

Protests 

After liquidation, an importer may still pursue, on CBP Form 19 (19 CFR 174), 

any claims for an adjustment or refund, for entries filed before 12-18-06, by filing a 

protest within 90 days after liquidation. The protest period has been extended to 180 days 

for entries filed on or after 12-18-06. In order to apply for a Headquarters ruling, a 

request for further review must be filed with the protest. The same Form 19 can be used 

for this purpose. If filed separately, application for further review must still be filed 

within 90 days of liquidation. However, if a ruling on the question has previously been 

issued in response to a request for a decision on a prospective transaction or a request for 

internal advice, further review will ordinarily be denied. If a protest is denied, an 

importer has the right to litigate the matter by filing a summons with the U.S. Court of 

International Trade within 180 days after denial of the protest. The rules of the court and 

other applicable statutes and precedents determine the course of customs litigation. 

While CBP’s ascertainment of dutiable status is final for most purposes at the 

time of liquidation, a liquidation is not final until any protest which has been filed against 

it has been decided. Similarly, the administrative decision issued on a protest is not final 

until any litigation filed against it has become final. 
83

Entries must be liquidated within one year of the date of entry unless the 

liquidation needs to be extended for another one-year period not to exceed a total of four 

years from the date of entry. CBP will suspend liquidation of an entry when required by 

statute or court order. A suspension will remain in effect until the issue is resolved. 

Notifications of extensions and suspensions are given to importers, surety companies, 

and customs brokers who are parties to the transaction. 

30. Conversion of Currency 

The conversion of foreign currency for customs purposes must be made in 

accordance with the provisions of 31 U.S.C. 5151. This section states that CBP is to use 

rates of exchange determined and certified by the Federal Reserve Bank of New York. 

These certified rates are based on the New York market buying rates for the foreign 

currencies involved. 

 In the case of widely used currencies, rates of exchange are certified each day. 

 The rates certified on the first business day of each calendar quarter are used 

throughout the quarter except on days when fluctuations of five percent or more occur, in 

which case the actual certified rates for those days are used. For infrequently used 

currencies, the Federal Reserve Bank of New York certifies rates of exchanges upon 

request by CBP. The rates certified are only for the currencies and dates requested. 

For CBP purposes, the date of exportation of the goods is the date used to 

determine the applicable certified rate of exchange. This remains true even though a 

different rate may have been used in payment of the goods. Information as to the 

applicable rate of exchange in converting currency for customs purposes in the case of a 

given shipment may be obtained from a CBP port director. 

31. Transaction Value

The entry filer is responsible for using reasonable care to value imported 

merchandise and provide any other information necessary to enable the CBP officer to 

properly assess the duty and determine whether any other applicable legal requirement is 

met. The CBP officer is then responsible for fixing the value of the imported 

merchandise. The valuation provisions of the Tariff Act of 1930 are found in section 402, 

as amended by the Trade Agreements Act of 1979. Pertinent portions are reproduced in 

the appendix. 

Generally, the customs value of all merchandise exported to the United States will 

be the transaction value for the goods. If the transaction value cannot be used, then 

certain secondary bases are considered. The secondary bases of value, listed in order of 

precedence for use, are: 
84

• Transaction value of identical merchandise, 

• Transaction value of similar merchandise, 

• Deductive value, 

• Computed value. 

The order of precedence of the last two values can be reversed if the importer so 

requests in writing at the time of filing the entry. These secondary bases are discussed in 

the next two chapters. 
85

85

Transaction Value 

The transaction value of imported merchandise is the price actually paid or 

payable for the merchandise when sold for exportation to the United States, plus amounts 

for the following items if they are not included in the price: 

• The packing costs incurred by the buyer, 

• Any selling commission incurred by the buyer, 

• The value of any assist, 

• Any royalty or license fee that the buyer is required to pay as a condition 

of the sale, 

• The proceeds, accruing to the seller, of any subsequent resale, disposal, or 

use of the imported merchandise. 

The amounts for the above items are added only to the extent that each is not 

included in the price actually paid or payable and information is available to establish the 

accuracy of the amount. If sufficient information is not available, then the transaction 

value cannot be determined and the next basis of value, in order of precedence, must be 

considered for appraisement. A discussion of these added items follows: 

 Packing costs consist of the cost incurred by the buyer for all containers and 

coverings of whatever nature and for the labor and materials used in packing the 

imported merchandise so that it is ready for export. 

 Any selling commission incurred by the buyer with respect to the imported 

merchandise constitutes part of the transaction value. Buying commissions do not. A 

selling commission means any commission paid to the seller’s agent, who is related to or 

controlled by, or works for or on behalf of, the manufacturer or the seller. 

The apportioned value of any assist constitutes part of the transaction value of the 

imported merchandise. First the value of the assist is determined; then the value is 

prorated to the imported merchandise. 

 An assist is any of the items listed below that the buyer of imported merchandise 

provides directly or indirectly, free of charge or at a reduced cost, for use in the 

production or sale of merchandise for export to the United States. 

• Materials, components, parts, and similar items incorporated in the 

imported merchandise, 

• Tools, dies, molds, and similar items used in producing the imported 

merchandise, 

• Merchandise consumed in producing the imported merchandise, 

• Engineering, development, artwork, design work, and plans and sketches 

that are undertaken outside the United States. 
86

86

“Engineering...,” will not be treated as an assist if the service or work is: 

• Performed by a person domiciled within the United States, 

• Performed while that person is acting as an employee or agent of the 

buyer of the imported merchandise, and 

• Incidental to other engineering, development, artwork, design work, or 

plans or sketches undertaken within the United States. 

In determining the value of an assist, the following rules apply: 

• The value is either: (a) the cost of acquiring the assist, if acquired by the 

importer from an unrelated seller, or (b) the cost of the assist, if produced 

by the importer or a person related to the importer. 

• The value includes the cost of transporting the assist to the place of 

production. 

• The value of assists used in producing the imported merchandise is 

adjusted to reflect use, repairs, modifications, or other factors affecting the 

value of the assists. Assists of this type include such items as tools, dies, 

and molds. 

For example, if the importer previously used the assist, regardless of whether he acquired 

or produced it, the original cost of acquisition or of production must be decreased to 

reflect the use. Alternatively, repairs and modifications may result in the value of the 

assist having to be adjusted upward. 

• In case of engineering, development, artwork, design work, and plans and 

sketches undertaken elsewhere than in the United States, the value is: 

1. The cost of obtaining copies of the assist, if the assist is available in 

the public domain, 

2. The cost of the purchase or lease, if the assist was bought or leased by 

the buyer from an unrelated person, 

3. The value added outside the United States, if the assist was reproduced 

in the United States and one or more foreign countries. 

So far as possible, the buyer’s commercial record system will be used to 

determine the value of an assist, especially such assists as engineering, development, 

artwork, design work, and plans and sketches undertaken elsewhere than in the United 

States. 

 Having determined the value of an assist, the next step is to prorate that value to 

the imported merchandise. The apportionment is done in a reasonable manner appropriate 

to the circumstances and in accordance with generally accepted accounting principles. By 
87

87

the latter is meant any generally recognized consensus or substantial authoritative 

support regarding the recording and measuring of assets and liabilities and changes, the 

disclosing of information, and the preparing of financial statements. 

Royalty or license fees that a buyer must pay directly or indirectly as a condition 

of the sale of the imported merchandise for exportation to the United States will be 

included in the transaction value. Ultimately, whether a royalty or license fee is dutiable 

will depend on whether the buyer had to pay it as a condition of the sale and to whom and 

under what circumstances it was paid. The dutiable status will have to be decided on a 

case-by-case basis. 

Charges for the right to reproduce the imported goods in the United States are not 

dutiable. This right applies only to the following types of merchandise: 

• Originals or copies of artistic or scientific works, 

• Originals or copies of models and industrial drawings, 

• Model machines and prototypes, 

• Plant and animal species. 

Any proceeds resulting from the subsequent resale, disposal, or use of the 

imported merchandise that accrue, directly or indirectly, to the seller are dutiable. These 

proceeds are added to the price actually paid or payable if not otherwise included. 

The price actually paid or payable for the imported merchandise is the total 

payment, excluding international freight, insurance, and other c.i.f. charges, that the 

buyer makes to the seller. This payment may be direct or indirect. Some examples of an 

indirect payment are when the buyer settles all or part of a debt owed by the seller, or 

when the seller reduces the price on a current importation to settle a debt he owes the 

buyer. Such indirect payments are part of the transaction value. 

However, if a buyer performs an activity on his own account, other than those that 

may be included in the transaction value, then the activity is not considered an indirect 

payment to the seller and is not part of the transaction value. This applies even though the 

buyer’s activity might be regarded as benefiting the seller; for example, advertising. 

Exclusions 

The amounts to be excluded from transaction value are as follows: 

• The cost, charges, or expenses incurred for transportation, insurance, and 

related services incident to the international shipment of the goods from 

the country of exportation to the place of importation in the United States. 

• Any reasonable cost or charges incurred for: 

1. Constructing, erecting, assembling, maintaining, or providing 
88

88

technical assistance with respect to the goods after importation into 

the United States, or 

 2. Transporting the goods after importation. 

• The customs duties and other federal taxes, including any federal excise 

tax, for which sellers in the United States are ordinarily liable. 

NOTE: Foreign inland freight and related charges in bullet 1 (see part 152, CBP 

Regulations), as well as bullets 2 and 3 above, must be identified separately. 

Limitations 

The transaction value of imported merchandise is the appraised value of that 

merchandise, provided certain limitations do not exist. If any of these limitations are 

present, then transaction value cannot be used as the appraised value, and the next basis 

of value will be considered. The limitations can be divided into four groups: 

• Restrictions on the disposition or use of the merchandise, 

• Conditions for which a value cannot be determined, 

• Proceeds of any subsequent resale, disposal or use of the merchandise, 

accruing to the seller, for which an appropriate adjustment to transaction 

value cannot be made, 

• Related-party transactions where the transaction value is not acceptable. 

 The term “acceptable” means that the relationship between the buyer and seller 

did not influence the price actually paid or payable. Examining the circumstances of the 

sale will help make this determination. 

Alternatively, “acceptable” can also mean that the transaction value of the 

imported merchandise closely approximates one of the following test values, provided 

these values relate to merchandise exported to the United States at or about the same time 

as the imported merchandise: 

• The transaction value of identical merchandise or of similar merchandise 

in sales to unrelated buyers in the United States, 

• The deductive value or computed value for identical merchandise or 

similar merchandise. 

The test values are used for comparison only, they do not form a substitute 

basis of valuation. In determining whether the transaction value is close to one of 

the foregoing test values, an adjustment is made if the sales involved differ in: 

• Commercial levels, 

• Quantity levels, 

• The costs, commission, values, fees, and proceeds added to the transaction 
89

89

value (price paid) if not included in the price, 

• The costs incurred by the seller in sales in which he and the buyer are not 

related that are not incurred by the seller in sales in which he and the 

buyer are related. 

As stated, the test values are alternatives to an examination of the circumstances 

of the sale. If one of the test values is met, it is not necessary to examine the 

circumstances of the sale to determine if the relationship influenced the price. 

32. Transaction Value Of Identical Or Similar Merchandise 

When the transaction value cannot be determined, then an attempt will be made to 

appraise the imported goods under the transaction value of identical merchandise method. 

If merchandise identical to the imported goods cannot be found or an acceptable 

transaction value for such merchandise does not exist, then the next appraisement method 

is the transaction value of similar merchandise. In either case the value used would be a 

previously accepted customs value. 

 The identical or similar merchandise must have been exported to the United 

States at or about the same time that the merchandise being appraised is exported to the 

United States. 

 The transaction value of identical or similar merchandise must be based on sales 

of identical or similar merchandise, as applicable, at the same commercial level and in 

substantially the same quantity as the sale of the merchandise being appraised. If no such 

sale exists, then sales at either a different commercial level or in different quantities, or 

both, can be used but must be adjusted to take account of any such difference. Any 

adjustment must be based on sufficient information, that is, information establishing the 

reasonableness and accuracy of the adjustment. 

The term “identical merchandise” means merchandise that is: 

• Identical in all respects to the merchandise being appraised, 

• Produced in the same country as the merchandise being appraised, 

• Produced by the same person as the merchandise being appraised. 

 If merchandise meeting all three criteria cannot be found, then identical 

merchandise is merchandise satisfying the first two criteria but produced by a different 

person than the producer of merchandise being appraised. 

NOTE: Merchandise can be identical to the merchandise being appraised and still show 

minor differences in appearance. 

• Exclusion: Identical merchandise does not include merchandise that incorporates or 
90

90

reflects engineering, development, art work, design work, or plans and sketches 

provided free or at reduced cost by the buyer and undertaken in the United States. 

The term “similar merchandise” means merchandise that is: 

• Produced in the same country and by the same person as the merchandise 

being appraised, 

• Like the merchandise being appraised in characteristics and component 

materials, 

• Commercially interchangeable with the merchandise being appraised. 

 If merchandise meeting the foregoing criteria cannot be found, then similar 

merchandise is merchandise having the same country of production, like characteristics 

and component materials, and commercial interchangeability but produced by a different 

person. 

 In determining whether goods are similar, some of the factors to be considered are 

the quality of the goods, their reputation, and existence of a trademark. 

• Exclusion: Similar merchandise does not include merchandise that incorporates or 

reflects engineering, development, art work, design work, and plans and sketches 

provided free or at reduced cost to the buyer and undertaken in the United States. 

 It is possible that two or more transaction values for identical or similar 

merchandise, as applicable, will be determined. In such a case the lowest value will be 

used as the appraised value of the imported merchandise. 

33. Other Bases: Deductive And Computed Value 

Deductive Value 

If the transaction value of imported merchandise, of identical merchandise, or of 

similar merchandise cannot be determined, then deductive value is the next basis of 

appraisement. This method is used unless the importer designates computed value as the 

preferred appraisement method. If computed value was chosen and subsequently 

determined not to exist for customs valuation purposes, then the basis of appraisement 

reverts to deductive value. 

Basically, deductive value is the resale price in the United States after importation 

of the goods, with deductions for certain items. In discussing deductive value, the term 

“merchandise concerned” is used. The term means the merchandise being appraised, 

identical merchandise, or similar merchandise. Generally, the deductive value is 

calculated by starting with a unit price and making certain additions to and deductions 

from that price. 
91

91

Unit Price. One of three prices constitutes the unit price in deductive value. The price 

used depends on when and in what condition the merchandise concerned is sold in the 

United States. 

1. Time and Condition: The merchandise is sold in the condition as imported at or 

about the date of importation of the merchandise being appraised. 

Price: The price used is the unit price at which the greatest aggregate quantity of 

the merchandise concerned is sold at or about the date of importation. 

2. Time and Condition: The merchandise concerned is sold in the condition as 

imported but not sold at or about the date of importation of the merchandise 

being appraised. 

Price: The price used is the unit price at which the greatest aggregate quantity of 

the merchandise concerned is sold after the date of importation of the 

merchandise being appraised but before the close of the 90th day after the date of 

importation. 

3. Time and Condition: The merchandise concerned is not sold in the condition as 

imported and not sold before the close of the 90th day after the date of 

importation of the merchandise being appraised. 

Price: The price used is the unit price at which the greatest aggregate quantity of 

the merchandise being appraised, after further processing, is sold before the 180th 

day after the date of importation. 

 This third price is also known as the “further processing price” or 

“superdeductive.” 

 The importer has the option to ask that deductive value be based on the further 

processing price. 

Under the superdeductive method the merchandise concerned is not sold in the 

condition as imported and not sold before the close of the 90th day after the date of 

importation, but is sold before the 180th day after the date of importation. 

 Under this method, an amount equal to the value of the further processing must be 

deducted from the unit price in determining deductive value. The amount so deducted 

must be based on objective and quantifiable data concerning the cost of such work as 

well as any spoilage, waste or scrap derived from that work. Items such as accepted 

industry formulas, methods of construction, and industry practices could be used as a 

basis for calculating the amount to be deducted. 
92

92

Generally, the superdeductive method cannot be used if the further processing 

destroys the identity of the goods. Such situations will be decided on a case-by-case basis 

for the following reasons: 

• Sometimes, even though the identity of the goods is lost, the value added 

by the processing can be determined accurately without unreasonable 

difficulty for importers or for CBP. 

• In some cases, the imported goods still keep their identity after processing 

but form only a minor part of the goods sold in the United States. In such 

cases, using the superdeductive method to value the imported goods will 

not be justified. 

The superdeductive method cannot be used if the merchandise concerned is sold 

in the condition as imported before the close of the 90th day after the date of importation 

of the merchandise being appraised. 

Additions. Packing costs for the merchandise concerned are added to the price used for 

deductive value, provided these costs have not otherwise been included. These costs are 

added regardless of whether the importer or the buyer incurs the cost. “Packing costs” 

means the cost of: 

• All containers and coverings of whatever nature, and 

• Packing, whether for labor or materials, used in placing the merchandise 

in condition, packed ready for shipment to the United States. 

Deductions. Certain items are not part of deductive value and must be deducted from the 

unit price. These items are as follows: 

• Commissions or profit and general expenses. Any commission usually 

paid or agreed to be paid, or the addition usually made for profit and 

general expenses, applicable to sales in the United States of imported 

merchandise that is of the same class or kind as the merchandise 

concerned, regardless of the country of exportation. 

• Transportation/insurance costs. 

(a) The actual and associated costs of transportation and insurance 

incurred with respect to international shipments concerned from the 

country of exportation to the United States, and 

(b) The usual and associated costs of transportation and insurance 

incurred with respect to shipments of such merchandise from the place 

of importation to the place of delivery in the United States, provided 

these costs are not included as a general expense under the preceding 

item 1. 

• Customs duties/federal taxes. The customs duties and other federal taxes 
93

93

payable on the merchandise concerned because of its importation plus 

any federal excise tax on, or measured by the value of, such merchandise 

for which sellers in the United States are ordinarily liable. 

• Value of further processing. The value added by processing the 

merchandise after importation, provided that sufficient information exists 

concerning the cost of processing. The price determined for deductive 

value is reduced by the value of further processing only if the third unit 

price (the superdeductive) is used as deductive value. 

 For purposes of determining the deductive value of imported merchandise, any 

sale to a person who supplies any assist for use in connection with the production or sale 

for export of the merchandise shall be disregarded. 

Computed Value 

The next basis of appraisement is computed value. If customs valuation cannot be 

based on any of the values previously discussed, then computed value is considered. This 

value is also the one the importer can select to precede deductive value as a basis of 

appraisement. 

Computed value consists of the sum of the following items: 

• The cost or value of the materials, fabrication, and other processing used 

in producing the imported merchandise, 

• Profit and general expenses, 

• Any assist, if not included in bullets 1 and 2, 

• Packing costs. 

Materials, Fabrication, and Other Processing. The cost or value of the materials, 

fabrication, and other processing of any kind used in producing the imported merchandise 

is based on (a) information provided by or on behalf of the producer, and (b) the 

commercial accounts of the producer if the accounts are consistent with generally 

accepted accounting principles applied in the country of production of the goods. 

NOTE: If the country of exportation imposes an internal tax on the materials or 

their disposition and refunds the tax when merchandise produced from the materials is 

exported, then the amount of the internal tax is not included as part of the cost or value of 

the materials. 

Profit and General Expenses

• The amount is determined by information supplied by the producer and is 

based on his or her commercial accounts, provided such accounts are 

consistent with generally accepted accounting principles in the country of 

production. 
94

94

• The producer’s profit and general expenses must be consistent with 

those usually reflected in sales of goods of the same class or kind as the 

imported merchandise that are made by producers in the country of 

exportation for export to the United States. If they are not consistent, then 

the amount for profit and general expenses is based on the usual profit and 

general expenses of such producers. 

• The amount for profit and general expenses is taken as a whole. 

Basically, a producer’s profit could be low and his or her general expenses high, 

so that the total amount is consistent with that usually reflected in sales of goods of the 

same class or kind. In such a situation, a producer’s actual profit figures, even if low, will 

be used provided he or she has valid commercial reasons to justify them and the pricing 

policy reflects usual pricing policies in the industry concerned. 

 Under computed value, “merchandise of the same class and kind” must be 

imported from the same country as the merchandise being appraised and must be within a 

group or range of goods produced by a particular industry or industry sector. Whether 

certain merchandise is of the same class or kind as other merchandise will be determined 

on a case-by-case basis. 

 In determining usual profit and general expenses, sales for export to the 

United States of the narrowest group or range of merchandise that includes the 

merchandise being appraised will be examined, providing the necessary information can 

be obtained. 

 If the value of an assist used in producing the merchandise is not included as part 

of the producer’s materials, fabrication, other processing, or general expenses, then the 

prorated value of the assist will be included in computed value. It is important that the 

value of the assist not be included elsewhere because no component of computed value 

should be counted more than once in determining computed value. 

NOTE: The value of any engineering, development, artwork, design work, and 

plans and sketches undertaken in the United States is included in computed value only to 

the extent that such value has been charged to the producer. 

The cost of all containers and coverings of whatever nature, and of packing, 

whether for labor or material, used in placing merchandise in condition and packed ready 

for shipment to the United States is included in computed value. 

Value If Other Values Cannot Be Determined 

If none of the previous five values can be used to appraise the imported 

merchandise, then the customs value must be based on a value derived from one of the 

five previous methods, reasonably adjusted as necessary. The value so determined should 

be based, to the greatest extent possible, on previously determined values. Some 
95

95

examples of how the other methods can be reasonably adjusted are: 

Identical Merchandise (or Similar Merchandise): 

1. The requirement that the identical merchandise (or similar merchandise) should 

be exported at or about the same time as the merchandise being appraised could 

be flexibly interpreted. 

2. Identical imported merchandise (or similar imported merchandise) produced in a 

country other than the country of exportation of the merchandise being appraised 

could be the basis for customs valuation. 

3. Customs values of identical imported merchandise (or similar imported 

merchandise) already determined on the basis of deductive value and computed 

value could be used. 

Deductive Method: The 90-day requirement may be administered flexibly (19 CFR 

152.107(c)). 

34. Rules of Origin 

 The origin of merchandise that is imported into the customs territory of the 

United States can affect the rate of duty, entitlement for special programs, admissibility, 

quota, anti-dumping or countervailing duties, procurement by government agencies and 

marking requirements. In order to determine a product's country of origin, the importer 

should consult the applicable rules of origin. 

There are two basic types of rules of origin: non-preferential and preferential. 

Non-preferential rules generally apply in the absence of bilateral or multilateral trade 

agreements. Preferential rules are applied to merchandise to determine its eligibility for 

special treatment under various trade agreements or special legislation such as the 

Generalized System of Preferences (GSP), the North American Free Trade Agreement 

(NAFTA), or the African Growth and Opportunity Act (AGOA). There are also rules of 

origin for textile and apparel articles; these are provided for by statute. 

A more detailed discussion of these rules may be found in the publications What 

Every Member of the Trade Community Should Know About: Rules of Origin and What 

Every Member of the Trade Community Should Know About: Textile & Apparel Rules of 

Origin, which are available on the CBP Electronic Bulletin Board and the CBP Website, 

www.cbp.gov.
96

96

MARKING 

35. Country-Of-Origin Marking

U.S. customs laws require that each article produced abroad and imported into the 

United States be marked with the English name of the country of origin to indicate to the 

ultimate purchaser in the United States what country the article was manufactured or 

produced in. These laws also require that marking be located in a conspicuous place as 

legibly, indelibly and permanently as the nature of the article permits. Articles that are 

otherwise specifically exempted from individual marking are also an exception to this 

rule. These exceptions are discussed below. 

Marking Required 

If the article⎯or its container, when the container and not the article must be 

marked⎯is not properly marked at the time of importation, a marking duty equal to 10 

percent of the article’s customs value will be assessed unless the article is exported, 

destroyed or properly marked under CBP supervision before the entry is liquidated. 

Although it may not be possible to identify the ultimate purchaser in every 

transaction, broadly stated, the “ultimate purchaser” may be defined as the last person in 

the United States who will receive the article in the form in which it was imported. 

Generally speaking, when an article is imported into and used in the United States to 

manufacture another article with a different name, character or usage than the imported 

article, the manufacturer is the ultimate purchaser. If an article is to be sold at retail in its 

imported form, the retail customer is the ultimate purchaser. A person who subjects an 

imported article to a process that results in the article’s substantial transformation is the 

ultimate purchaser, but if that process is only minor and leaves the identity of the 

imported article intact, the processor of the article will not be regarded as the ultimate 

purchaser. 

When an article or its container is required to be marked with the country of 

origin, the marking is considered sufficiently permanent if it will remain on the article or 

container until it reaches the ultimate purchaser. 
97

97

When an imported article is normally combined with another article after 

importation but before delivery to the ultimate purchaser, and the imported article’s 

country of origin is located so that it is visible after combining, the marking must include, 

in addition to the country of origin, words or symbols clearly showing that the origin 

indicated is that of the imported article, and not of any other article with which it has 

been combined. For example, if marked bottles, drums, or other containers are imported 

empty to be filled in the United States, they shall be marked with such words as “Bottle 

(or drum or container) made in (name of country).” Labels and similar articles marked so 

that the name of the article’s country of origin is visible after it is affixed to another 

article in this country shall be marked with additional descriptive words such as “label 

made (or printed) in (name of country)” or words of equivalent meaning. 

In cases where the words “United States” or “American” or the letters “U.S.A.” or 

any variation of such words or letters, or the name of any city or locality in the United 

States, or the name of any foreign country or locality in which the article was not 

manufactured or produced, appear on an imported article or container, and those words, 

letters, or names may mislead or deceive the ultimate purchaser about the article’s actual 

country of the origin, there shall also appear, legibly, permanently and in close proximity 

to such words, letters or name, the name of the country of origin preceded by “made in,” 

“product of,” or other words of similar meaning. 

If marked articles are to be repacked in the United States after release from CBP 

custody, importers must certify on entry that they will not obscure the marking on 

properly marked articles if the article is repacked, or that they will mark the repacked 

container. If an importer does not repack, but resells to a repacker, the importer must 

notify the repacker about marking requirements. Failure to comply with these 

certification requirements may subject importers to penalties and/or additional duties. 

Marking Not Required 

The following articles and classes or kinds of articles are not required to be 

marked to indicate country of origin, i.e., the country in which they were grown, 

manufactured, or produced. However, the outermost containers in which these articles 

ordinarily reach the ultimate purchaser in the United States must be marked to indicate 

the English name of the country of origin of the articles. 
98

98

Art, works of, 

Articles classified subheads 9810.00.15, 9810.00.25, 9810.00.40, and 9810.00.45, HTSUS, 

Articles entered in good faith as antiques and rejected as unauthentic, 

Bagging, waste, 

Bags, jute, 

Bands, steel, 

Beads, unstrung, 

Bearings, ball, 5/8-inch or less in diameter, 

Blanks, metal, to be plated, 

Bodies, harvest hat, 

Bolts, nuts, and washers, 

Briarwood, in blocks, 

Briquettes, coal or coke, 

Buckles, one inch or less in greatest dimension, 

Burlap, 

Buttons, 

Cards, playing, 

Cellophane and celluloid in sheets, bands, or strips, 

Chemicals, drugs, medicinals, and similar substances, when imported in capsules, pills, 

tablets, lozenges, or troches, 

Cigars and cigarettes, 

Covers, straw bottle, 

Dies, diamond wire, unmounted, 

Dowels, wooden, 

Effects, theatrical, 

Eggs, 

Feathers, 

Firewood, 

Flooring, not further manufactured than planed, tongued and grooved, 

Flowers, artificial, except bunches, 

Flowers, cut, 

Glass, cut to shape and size for use in clocks, hand, pocket, and purse mirrors, and other 

glass of similar shapes and size, not including lenses or watch crystals, 

Glides, furniture, except glides with prongs, 

Hairnets, 

Hides, raw, 

Hooks, fish (except snelled fish hooks), 

Hoops (wood), barrel, 

Laths, 

Livestock, 

Lumber, except finished, 

Lumber, sawed, 

Metal bars except concrete reinforcement bars, billets, blocks, blooms, ingots, pigs, 

plates, sheets, except galvanized sheets, shafting, slabs, and metal in similar forms, 
99

99

Mica not further manufactured than cut or stamped to dimension, shape, or form, 

Monuments, 

Nails, spikes, and staples, 

Natural products, such as vegetables, fruit, nuts, berries, and live or dead animals, fish 

and birds; all the foregoing which are in their natural state or not advanced in any manner 

further than is necessary for their safe transportation, 

Nets, bottle wire, 

Paper, newsprint, 

Paper, stencil, 

Paper, stock, 

Parchment and vellum, 

Parts, for machines imported from same country as parts, 

Pickets (wood), 

Pins, tuning, 

Plants, shrubs, and other nursery stock, 

Plugs, tie, 

Poles, bamboo, 

Posts (wood), fence, 

Pulpwood, 

Rags (including wiping rags), 

Rails, joint bars, and tie plates of steel, 

Ribbon, 

Rivets, 

Rope, including wire rope, cordage, cords, twines, threads, and yarns, 

Scrap and waste, 

Screws, 

Shims, track, 

Shingles (wood), bundles of, except bundles of red-cedar shingles, 

Skins, fur, dressed or dyed, 

Skins, raw fur, 

Sponges, 

Springs, watch, 

Stamps, postage and revenue, and government-stamped envelopes and postal cards 

bearing no printing other than the official imprint, 

Staves (wood), barrel, 

Steel, hoop, 

Sugar, maple, 

Ties (wood), railroad, 

Tiles, not over one inch in greatest dimension, 

Timbers, sawed, 

Tips, penholder, 

Trees, Christmas, 

Weights, analytical and precision, in sets, 

Wicking, candle, 
100

100

Wire, except barbed. 

Unless an article being shipped to the United States is specifically named in the 

foregoing list, it would be advisable for an exporter to obtain advice from CBP before 

concluding that it is exempted from marking. If articles on the foregoing list are repacked 

in the United States, the new packages must be labeled to indicate the country of origin 

of the articles they contain. Importers must certify on entry that if they repackage, they 

will properly mark the repackaged containers. If they do not package, but resell to 

repackagers, they must notify repackagers about these marking requirements. Failure to 

comply with these certification requirements may subject importers to penalties and 

marking duties. 

Other Exceptions 

The following classes of articles are also exempt from country-of-origin marking. 

(The usual container in which one of these articles is imported will also be exempt from 

marking.) 

• An article imported for use by the importer and not intended for sale in its 

imported or any other form. 

• An article to be processed in the United States by the importer or for his 

account other than for the purpose of concealing the origin of the article 

and in such manner that any mark of origin would necessarily be 

obliterated, destroyed, or permanently concealed. 

• An article that the ultimate purchaser in the United States, by reason of the 

article’s character or the circumstances of its importation, must necessarily 

know the country of origin even though the article is not marked to 

indicate it. The clearest application of this exemption is when the contract 

between the ultimate purchaser in the United States and the supplier 

abroad insures that the order will be filled only with articles grown, 

manufactured, or produced in a named country. 

The following classes of articles are also exempt from marking to indicate 

country of origin: 
101

101

• Articles incapable of being marked, 

• Articles that cannot be marked prior to shipment to the United States 

without injury, 

• Articles that cannot be marked prior to shipment to the United States 

except at a cost economically prohibitive of their importation, 

• Articles for which marking of the containers will reasonably indicate their 

country of origin, 

• Crude substances, 

• Articles produced more than 20 years prior to their importation into the 

United States, 

• Articles entered or withdrawn from warehouse for immediate exportation 

or for transportation and exportation. 

Although the articles themselves are exempted from marking to indicate country 

of origin, the outermost containers in which they ordinarily reach the ultimate purchaser 

in the United States must be marked to show the articles’ country of origin. 

When marking an article’s container will reasonably indicate its country of origin, 

the article itself may be exempt from such marking. This exemption applies only when 

the article reaches the ultimate purchaser in an unopened container. For example, articles 

that reach the retail purchaser in sealed containers marked clearly to indicate the country 

of origin fall within this exception. Materials to be used in building or manufacture by the 

builder or manufacturer who will receive the materials in unopened cases also fall within 

the exemption. The following articles, as well as their containers, are exempt from 

country-of-origin marking: 

• Products of American fisheries that are free of duty, 

• Products of United States possessions, 

• Products of the United States that are exported and returned, 

• Articles valued at not more than $200 (or $100 for bona fide gifts) that are 

passed without entry. 

Goods processed in NAFTA countries are subject to special country-of-origin 

marking rules that can be found in 19 CFR 102 at www.gpoaccess.gov/cfr/index.html. 

 An overview of these rules can be found in NAFTA: A Guide to Customs Procedures

available at http://www.cbp.gov/nafta/docs/us/guidproc.html

36. Special Marking Requirements

The country-of-origin marking requirements are separate and apart from any 

special marking or labeling required on specific products by other agencies. It is 

recommended that the specific agency be contacted for any special marking or labeling 

requirements. 
102

102

Certain articles are subject to special country of origin marking requirements: 

Iron and steel pipe and pipe fittings; manhole rings, frames, or covers; and compressed 

gas cylinders must generally be marked by one of four methods: die-stamped, 

cast-in-mold lettering, etching (acid or electrolytic) or engraving. In addition, none of the 

exceptions from marking discussed above are applicable to iron and steel pipe and pipe 

fittings. 

The following articles and parts thereof shall be marked legibly and 

conspicuously to indicate their origin by die-stamping, cast-in-the-mold lettering, etching 

(acid or electrolytic), engraving, or by means of metal plates that bear the prescribed 

marking and that are securely attached to the article in a conspicuous place by welding, 

screws, or rivets: 

Knives, clippers, shears, safety razors, surgical instruments, scientific and 

laboratory instruments, pliers, pincers, and vacuum containers. 

Watch movements are required to be marked on one or more of the bridges or top 

plates to show: 

1. The name of the country of manufacture, 

2. The name of the manufacturer or purchaser, and 

3. In words, the number of jewels, if any, serving a mechanical purpose as 

frictional bearings. 

Clock movements shall be marked on the most visible part of the front or back 

plate to show: 

1. The name of the country of manufacture, 

2. The name of the manufacturer or purchaser, and 

3. The number of jewels, if any. 

Watch cases shall be marked on the inside or outside of the back cover to show 

(1) the name of the country of manufacture, and (2) the name of the manufacturer or 

purchaser. 

Clock cases and other cases provided for in Chapter 91, HTSUS, are required to 

be marked on the most visible part of the outside of the back to show the name of the 

country of manufacture. 

The terms “watch movement” and “clock movement” refer to devices regulated 

by a balance wheel and hairspring, quartz crystal, or any other system capable of 

determining intervals of time, with a display or system to which a mechanical display can 

be incorporated. “Watch movements” include devices that do not exceed 12 mm in 

thickness and 50 mm in width, length, or diameter; “clock movements” include devices 
103

103

that do not meet the watch movement dimensional specifications. The term “cases” 

includes inner and outer cases, containers, and housings for movements, together with 

parts or pieces, such as, but not limited to, rings, feet, posts, bases, and outer frames, and 

any auxiliary or incidental features, which (with appropriate movements) serve to 

complete the watches, clocks, time switches, and other apparatus provided for in Chapter 

91, HTSUS. 

Articles required to be marked in accordance with the special marking 

requirements in Chapter 91 must be conspicuously and indelibly marked by cutting, 

die-sinking, engraving, stamping, or mold marking. Articles required to be so marked 

shall be denied entry unless marked in exact conformity with these requirements. 

Movements with opto-electronic display only and cases designed for use 

therewith, whether entered as separate articles or as components of assembled watches or 

clocks, are not subject to the special marking requirements. These items need only be 

marked with the marking requirements of 19 U.S.C. 1304. 

Parts of any of the foregoing not including those above mentioned. 

In addition to the special marking requirements set forth above, all watches of 

foreign origin must comply with the usual country of origin marking requirements. CBP 

considers the country of origin of watches to be the country of manufacture of the watch 

movement. The name of this country should appear either on the outside back cover or on 

the face of the dial. 

Title IV of the Tariff Suspension and Trade Act of 2000 (P.L. 106-476), also 

known as the Imported Cigarette Compliance Act of 2000, imposes special requirements 

on the importation of cigarettes and other tobacco products. Importers of cigarettes or 

other tobacco products are urged to contact the United States port of entry at which their 

merchandise will arrive for information about the new requirements. 

37. Marking—False Impression

Section 42 of the Trademark Act of 1946 (15 U.S.C. 1124) provides, among other 

things, that no imported article of foreign origin which bears a name or mark calculated 

to induce the public to believe that it was manufactured in the United States, or in any 

foreign country or locality other than the country or locality in which it was actually 

manufactured, shall be admitted to entry at any customhouse in the United States. 

 

In many cases, the words “United States,” the letters “U.S.A.,” or the name of any 

city or locality in the United States appearing on an imported article of foreign origin, or 

on the containers thereof, are considered to be calculated to induce the public to believe 

that the article was manufactured in the United States unless the name of the country of 

origin appears in close proximity to the name which indicates a domestic origin. 
104

104

Merchandise discovered after conditional release to have been missing a 

required country of origin marking may be ordered redelivered to CBP custody. If such 

delivery is not promptly made, liquidated damages may be assessed against the CBP 

bond. (See 19 CFR 141.113[a]; cf., 19 CFR Part 172 and CBP Form 4647.) 

An imported article bearing a name or mark prohibited by Section 42 of the 

Trademark Act is subject to seizure and forfeiture. However, upon the filing of a petition 

by the importer prior to final disposition of the article, the CBP port director may release 

it upon the condition that the prohibited marking be removed or obliterated or that the 

article and containers be properly marked; or the port director may permit the article to 

be exported or destroyed under CBP supervision and without expense to the government. 

Section 43 of the Trademark Act of 1946 (15 U.S.C. 1125) prohibits the entry of 

goods marked or labeled with a false designation of origin or with any false description 

or representation, including words or other symbols tending to falsely describe or 

represent the same. Deliberate removal, obliteration, covering, or altering of required 

country-of-origin markings after release from CBP custody is also a crime punishable by 

fines and imprisonment (19 U.S.C. 1304[l]). 

38. User Fees 

CBP user fees were established by the Consolidated Omnibus Budget 

Reconciliation Act of 1985. This legislation was expanded in 1986 to include a 

merchandise processing fee. Also in 1986, Congress enacted the Water Resources 

Development Act, which authorized the CBP Service to collect a harbor maintenance fee 

for the Army Corps of Engineers. Further legislation has extended the User Fee Program 

until 2003. 

The merchandise processing fee (MPF) is 0.21 percent ad valorem on 

formally-entered imported merchandise (generally entries valued over $2,000), subject to 

a minimum fee of $25 per entry and a maximum fee of $485 per entry. On informal 

entries (those valued at less than $2,000), the MPFs are: $2 for automated entries, $6 for 

manual entries not prepared by CBP, and $9 for manual entries that are prepared by CBP. 

Effective January 1, 1994, goods imported directly from Canada that qualify 

under NAFTA to be marked as goods originating in Canada are exempt from the MPF. 

This applies to all MPF fees: formal, informal, manually prepared, or automated. Goods 

that do not qualify under NAFTA are subject to all applicable MPFs.” 

 Similarly, effective June 30, 1999, goods imported directly from Mexico are 

exempt from the MPF if the goods qualify under the NAFTA to be marked as goods 

originating in Mexico. 

The harbor maintenance fee is an ad valorem fee assessed on port use associated 
105

105

with imports, admissions into foreign trades zones, domestic shipments, and 

passenger transportations. The fee is assessed only at ports that benefit from the 

expenditure of funds by the Army Corps of Engineers for maintaining and improving the 

port trade zones. The fee is 0.125 percent of the value of the cargo and is paid quarterly, 

except for imports, which are paid at the time of entry. CBP deposits the harbor 

maintenance fee collections into the Harbor Maintenance Trust Fund. The funds are made 

available, subject to appropriation, to the Army Corps of Engineers for the improvement 

and maintenance of United States ports and harbors. 
106

106

SPECIAL REQUIREMENTS 

39. Prohibitions, Restrictions, Other Agency Requirements 

The importation of certain classes of merchandise may be prohibited or restricted 

to protect the economy and security of the United States, to safeguard consumer health 

and well-being, and to preserve domestic plant and animal life. Some commodities are 

also subject to an import quota or a restraint under bilateral trade agreements and 

arrangements. 

In addition to CBP requirements, many of these prohibitions and restrictions on 

importations are subject to the laws and regulations administered by other United States 

government agencies with which CBP cooperates in enforcement. These laws and 

regulations may, for example, prohibit entry; limit entry to certain ports; restrict routing, 

storage, or use; or require treatment, labeling, or processing as a condition of release. 

CBP clearance is given only if these various additional requirements are met. This 

applies to all types of importations, including those made by mail and those placed in 

foreign trade zones. 

The foreign exporter should make certain that the United States importer has been 

provided with proper information so the importer can: 

• Submit the necessary information concerning packing, labeling, etc., and 

• Make necessary arrangements for entry of the merchandise into the United 

States. 

It is impractical to list each specific article; however, various classes of articles 

are discussed in this chapter. Foreign exporters and U.S. importers should consult the 

agency mentioned for detailed information and guidance, as well as for any changes to 

the laws and regulations under which the commodities are controlled. Addresses, phone 

numbers, and Websites for these agencies are listed in the appendix. 

Agricultural Commodities 

1. Cheese, Milk, and Dairy Products. Cheese and cheese products are subject to 

requirements of the Food and Drug Administration and the Department of Agriculture 

(USDA). Most importations of cheese require an import license and are subject to 

quotas administered by the Department of Agriculture, Foreign Agricultural Service, 

Washington, DC 20250 (see Chapter 40). 

The importation of milk and cream is subject to requirements of the Food, Drug and 

Cosmetic Act and the Import Milk Act. These products may be imported only by 

holders of permits from: 

 

 Department of Health and Human Services 

 Food and Drug Administration 
107

107

 Center for Food Safety and Applied Nutrition 

 Office of Food Labeling (HFS-156) 

 200 “C” Street, NW 

 Washington, DC 20204 

and the Department of Agriculture. 

2. Fruits, Vegetables, and Nuts. Certain agricultural commodities, including: 

Fresh tomatoes 

Avocados 

Mangoes 

Limes 

Oranges 

Grapefruit 

Green peppers 

Irish potatoes 

Cucumbers 

Eggplants 

Dry onions 

Processed dates 

Prunes 

Walnuts and filberts 

Raisins, and 

Olives in tins 

must meet United States import requirements relating to grade, size, quality, and maturity 

(7 U.S.C. 608[e]). These commodities are inspected; an inspection certificate must be 

issued by USDA’s Food Safety and Inspection Service to indicate import compliance. 

Inquiries on general requirements should be made to USDA’s Agricultural Marketing 

Service, Washington, DC 20250. Additional restrictions may be imposed by the USDA’s 

Animal and Plant Health Inspection Service, Washington, DC 20782, under the Plant 

Quarantine Act, and by the Food and Drug Administration, Division of Import 

Operations and Policy (HFC-170), 5600 Fishers Lane, Rockville, MD 20857, under the 

Federal Food, Drug and Cosmetic Act. 

3. Insects. Insects in a live state that are injurious to cultivated crops (including 

vegetables, field crops, bush fruit, and orchard, forest, or shade trees) and the eggs, 

pupae, or larvae of such insects are prohibited from importation, except for scientific 

purposes, under regulations prescribed by the Secretary of Agriculture. 

 All packages containing live insects or their eggs, pupae, or larvae that 

are not injurious to crops or trees are permitted entry into the United States 

only if: 

• They have a permit issued by the Animal and Plant Health Inspection 

Service of the Department of Agriculture, and 

• They are not prohibited by the U.S. Fish and Wildlife Service. 

4. Livestock and Animals. Inspection and quarantine requirements of the Animal and 

Plant Health Inspection Service (APHIS) must be met for the importation of: 

• All cloven-hoofed animals (ruminants), such as cattle, sheep, deer, 
108

108

antelope, camels, giraffes; 

• Swine including the various varieties of wild hogs and the meat from such 

animals; 

• Horses, asses, mules, and zebras; 

• All avian species including poultry and pet birds; 

• Animal by-products, such as untanned hides, wool, hair, bones, bone 

meal, blood meal, animal casings, glands, organs, extracts, or secretions of 

ruminants and swine (if animal by-products for food, drugs, or cosmetics, 

they are also regulated by the Food and Drug Administration); 

• Animal germ-plasm, including embryos and semen; and 

• Hay and straw. 

A permit for importation must be obtained from APHIS before shipping from the country 

of origin. 

 In addition, a veterinary health certificate must accompany all animal imports. 

Entry procedures for livestock and animals from Mexico and Canada (except for birds 

from Mexico) are not as rigorous as those for animals from other countries. Entry of 

animals is restricted to specific ports that have been designated as quarantine stations. 

All nondomesticated animals must meet the requirements of the Fish and Wildlife 

Service. 

5. Meat, Poultry and Egg Products. 

NOTE: The U.S. Department of Agriculture maintains a trade prohibition on the 

importation of poultry and unprocessed poultry products from countries where the H5N1 

High Pathogen Avian Influenza strain has been detected. This list can be found on the 

Centers for Disease Control Website at 

http://www.cdc.gov/flu/avian/outbreaks/embargo.htm. 

All imported live birds must be quarantined for 30 days at a USDA quarantine 

facility and tested for the avian influenza virus before entering the country. This 

requirement also applies to returning U.S.-origin pet birds from H5N1 HPAI affected 

countries. 

Processed goods from H5N1 affected countries may enter the U.S. however; entry 

requires an Animal and Plant Health Inspection Service’s (APHIS) Veterinary Services 

permit and certification that specified risk mitigation measures to eliminate the disease 

have been performed. 

All commercial shipments of meat and meat food products (derived from cattle, sheep, 

swine, goats, and horses) offered for entry into the United States are subject to USDA 

regulations and must be inspected by the Food Safety and Inspection Service (FSIS) of 

that department and by CBP’s Agriculture Program and Liaison Office. 

 Meat products from other sources (including, but not limited to wild game) are 
109

109

subject to APHIS regulations; to the provisions of the Federal Food, Drug, and 

Cosmetic Act, which is enforced by the Food and Drug Administration; and the U.S. Fish 

and Wildlife Service. Poultry, live, dressed, or canned; eggs, including eggs for hatching; 

and egg products are subject to the requirements and regulations of the Animal and Plant 

Heath Inspection Service and the Food Safety and Inspection Service of the Department 

of Agriculture. (See NOTE on page 106) 

The term “poultry” is defined as any live or slaughtered domesticated bird, for 

example: 

• Chickens 

• Doves 

• Ducks 

• Ducks, non-migratory 

• Geese 

• Guinea fowl 

• Partridges 

• Pea fowl 

• Pigeons 

• Swans 

• Turkeys 

Other birds, for example: 

• Commercial, domestic, or pen-raised grouse 

• Pheasants 

• Quail 

• Migratory birds, and 

• Certain egg products 

are also subject to USDA’s trade prohibitions. When those prohibitions are lifted, the 

above birds are subject to APHIS regulations and to the provisions of the Federal Food, 

Drug, and Cosmetic Act, which is enforced by the Food and Drug Administration. 

Inquiry should also be made to the Fish and Wildlife Service, Washington, DC 20240, 

about their requirements, restrictions, and prohibitions. 

 Inspection certificates from the country of origin must accompany all imported 

meat, poultry, and egg products. These certificates must indicate the: 

• Product name, 

• Establishment number, 

• Country of origin, 

• Name and address of the manufacturer or distributor, 

• Quantity and weight of contents, 

• List of ingredients, 

• Species of animals from which the product was derived, 

• Identification marks. 
110

110

 The certificate must also bear the official seal of the government agency 

responsible for the inspection and the signature of an agency official. This certificate 

must be in both English and the language of the originating country. 

 An FSIS inspector will reinspect all meat and poultry upon arrival at a U.S. port 

of entry. Shipments that pass reinspection are then allowed to enter U.S. commerce and 

are treated as domestic product. Shipments from all countries except Canada are stamped 

with the official USDA mark of inspection. Canadian shipments carry the Canadian 

mark of inspection and an export stamp. Meat and poultry shipments remain under bond 

and subject to recall by CBP until the completion of a reinspection 

6. Plants and Plant Products. The importation of plants and plant products is subject 

to regulations of the Department of Agriculture and may be restricted or prohibited. 

Plants and plant products include: 

• Fruits, 

• Vegetables, 

• Plants, 

• Nursery stock, 

• Bulbs, 

• Roots, 

• Seeds, 

• Certain fibers including cotton and broomcorn, 

• Cut flowers, 

• Sugarcane, 

• Certain cereals, 

• Elm logs, and 

• Elm lumber with bark attached. 

 Import permits are required. Further information should be obtained from APHIS. 

Also, certain endangered species of plants may be prohibited or require permits or 

certificates. The Food and Drug Administration also regulates plant and plant products, 

particularly fruits and vegetables. 

7. Seeds. The provisions of the Federal Seed Act of 1939 and regulations of the 

Agricultural Marketing Service, Department of Agriculture, govern the importation into 

the United States of agricultural and vegetable seeds and screenings. Shipments are 

detained pending the drawing and testing of samples. 

8. Wood Packing Materials. On September 16, 2005, CBP began enforcing the U.S. 

Department of Agriculture’s and Animal and Plant Health Inspection Service’s import 

regulation for wood packaging material. The rule requires wood packing material such 
111

111

as: 

• Pallets, 

• Crates, 

• Boxes, and 

• Dunnage used to support or brace cargo 

to be treated and marked. In cases of noncompliance, the wood packing materials will be

subject to immediate export along with the accompanying cargo. 

The approved treatments for wood packaging material are: 

• Heat treatment to a minimum wood core temperature of 56’C for a 

minimum of 30 minutes, or 

• Fumigation with methyl bromide. 

To certify treatment, the wood packing materials must be marked with the 

following International Plant Protection Convention (IPPC) logo. Paper 

certificates of treatment will not be accepted. 

For further information, please see the APHIS Website at www.aphis.usda.gov. 

9. Tobacco-Related Products. Importers of commercial quantities of 

tobacco products must obtain an import permit from the Alcohol and 

Tobacco Tax and Trade Bureau (TTB) of the Department of the 

Treasury. Chapter 52 of the Internal Revenue Code of 1986 (26 

U.S.C.) defines tobacco products as: 

• Cigars, 

• Cigarettes, 

• Smokeless tobacco (snuff and chewing tobacco), 

• Pipe tobacco, 

• Roll-your-own tobacco. 

Tobacco products and cigarette papers and tubes imported into the United States 

are subject to the payment of federal excise taxes under the Internal Revenue Code unless 

they qualify for an exemption under the Harmonized Tariff Schedule. For example, 
112

112

tobacco products and cigarette papers and tubes are exempt from tax when brought in 

by returning residents within the quantity limitations set by the Harmonized Tariff 

Schedule. Under Section 5704 of the Internal Revenue Code, imported tobacco products 

and cigarette papers and tubes may be transferred in-bond to the bonded premises of a 

manufacturer of tobacco products or to an export warehouse proprietor. 

 TTB regulations (27 CFR Part 41) require that tobacco products for sale or 

delivery to the consumer be put in packages that securely hold the product and that bear 

certain product description notices. These packages may also have to bear health-related 

notices required by laws administered by the Federal Trade Commission, Washington, 

DC 20580. 

Tobacco products manufactured in the U.S. and only labeled for export may 

only be imported into the U.S. in accord with 26 U.S.C. § 5754 and 26 U.S.C. § 

5704. 

 Information regarding importation of tobacco products and cigarette papers and 

tubes is available on the TTB Website, www.ttb.gov, or by telephone at 1.877.882.3277. 

Arms, Ammunition, And Radioactive Materials 

10. Arms, Ammunition, Explosives, and Implements of War. These items are 

prohibited importations except when a license is issued by the Bureau of Alcohol, 

Tobacco, Firearms and Explosives of the Department of Justice, Washington, DC 

20226, Tel. 202.927.8320, or the importation is in compliance with the 

regulations of that department. 

 Imported firearms and ammunition are subject to the payment of an excise tax 

imposed under Chapter 32 of the Internal Revenue Code of 1986 (26 U.S.C. 4181). The 

Alcohol and Tobacco Tax and Trade Bureau of the Department of the Treasury 

administers this excise tax. Information regarding the tax is available on the TTB 

Website, www.ttb.gov, or by telephone at 1.877.882.3277. 

 The temporary importation, in-transit movement, and exportation of arms and 

ammunition listed on the U.S. Munitions List in 22 CFR part 121, is prohibited 

unless the Directorate of Defense Trade Controls, Department of State, Washington, DC 

20520, issues a license, or unless a license exemption is available as set forth in 22 CFR 

123.4 and other sections of 22 CFR. Questions about exporting shotguns should be 

referred to: 

 U.S. Department of Commerce 

 Exporter Assistance Staff 

 Washington, DC 20230. 
113

113

11. Radioactive Materials and Nuclear Reactors. Many radioisotopes, all forms of 

uranium, thorium, and plutonium, and all nuclear reactors imported into the United States 

are subject to the regulations of the Nuclear Regulatory Commission in addition to 

import regulations imposed by any other agency of the United States government. 

Authority to import these commodities or articles containing these commodities requires 

a license from the Nuclear Regulatory Commission, Washington, DC 20555. (Refer to 10 

CFR Part 110.) 

Radioisotopes and radioactive sources intended for medical use are subject to the 

import restrictions set forth in 19 U.S.C. §1618a and the provisions of the Federal 

Food, Drug, and Cosmetic Act, enforced by the Food and Drug Administration. 

 

 In order to comply with the Nuclear Regulatory Commission requirements, the 

importer must be aware of the identity and amount of any NRC-controlled radioisotopes, 

or uranium, thorium and plutonium, and of any nuclear reactor being imported into the 

United States. The importer must demonstrate to CBP which Nuclear Regulatory 

Commission authority the controlled commodity is being imported under. The authority 

cited may be the number of a specific or general license, or the specific section of the 

Nuclear Regulatory Commission regulations that establishes a general license or grants 

an exemption to the regulations. The foreign exporter may save time for the prospective 

importer by furnishing the importer with complete information concerning the presence 

of NRC-controlled commodities in U.S. importations. 

Consumer Products—Energy Conservation 

12. Household appliances. The Energy Policy and Conservation Act, as amended, calls 

for energy standards for certain major household appliances, and for these appliances to 

be labeled to indicate expected energy consumption or efficiency. The Department of 

Energy, Office of Codes and Standards, Washington, DC 20585, is responsible for test 

procedures and energy performance standards. The Federal Trade Commission, Division 

of Enforcement, Washington, DC 20580, regulates the labeling of these appliances. 

 

 The Act covers the following household appliances: 

• Refrigerators, refrigerator-freezers and freezers; 

• Room air-conditioners; 

• Central air-conditioners and central air-conditioning heat pumps; 

• Water heaters; 

• Furnaces; 

• Dishwashers; 

• Clothes washers; 

• Clothes dryers; 
114

114

• Direct heating equipment; 

• Kitchen ranges and ovens; 

• Pool heaters; and 

• Fluorescent lamp ballasts. 

13. Commercial and industrial equipment. The Energy Policy Act of 1992 (EPACT) 

calls for energy performance standards for certain commercial and industrial equipment. 

The Department of Energy, Office of Codes and Standards, Washington, DC 20585, is 

responsible for test procedures and energy performance standards. The EPACT covers 

the following equipment: 

• Small and large commercial-package air-conditioning and heating 

equipment; 

• Packaged terminal air-conditioners and heat pumps; 

• Warm-air furnaces; 

• Packaged boilers; 

• Storage water heaters; 

• Instantaneous water heaters; 

• Unfired hot-water storage tanks; 

• Large electric motors (one to 200 horsepower) whether shipped separately 

or as a part of a larger assembly; 

• Four-foot medium bi-pin, two-foot U-shaped, eight-foot slimline, and 

eight-foot high-output fluorescent lamps; and 

• Incandescent reflector lamps. 

EPACT also calls for water conservation standards for the following plumbing 

products: 

• Lavatory faucets, 

• Lavatory replacement aerators, 

• Kitchen faucets, 

• Kitchen replacement faucets, 

• Metering faucets, 

• Gravity tank-type toilets, 

• Flushometer tank toilets, 

• Electromechanical hydraulic toilets, 

• Blowout toilets, and 

• Urinals. 

 Importation of these products must comply with the applicable Department of 

Energy and Federal Trade Commission requirements. Importers should contact these 

agencies for requirements in effect at the time of anticipated shipment. Be aware that not 
115

115

all appliances are covered by requirements of both agencies. 

Consumer Products—Safety 

Any consumer product offered for importation will be refused admission and/or 

seized if the product fails to comply with an applicable product safety standard or 

regulation, a specified labeling or certification requirement, or if it is determined to 

present a substantial product hazard. The U.S. Consumer Product Safety Commission 

(CPSC), Washington, DC 20207, administers these requirements. 

14. Toys and Children’s Articles. Toys and other children’s articles cannot be imported 

into the United States unless they comply with applicable regulations issued under the 

Federal Hazardous Substances Act. CPSC’s regulations also contain tests used to define 

hazardous sharp edges and points on toys and other children’s articles. 

 Toys or other articles intended for children under the age of three cannot have 

small parts that present choking hazards. The Child Safety Protection Act (an amendment 

to the Federal Hazardous Substances Act) and its implementing regulations require 

warning labeling on toys and games designed for children between the ages of three and 

six, when these toys or games contain small parts that could present choking hazards. 

Similar regulations exist for balloons, small balls (small balls for children under age three 

are banned) and marbles. Electric toys, rattles, pacifiers, and cribs are subject to specific 

safety regulations. Lawn darts are banned. 

15. Lead In Paint. Paint and other similar surface coating materials intended for 

consumer use are banned if they contain more than 0.06 percent lead by weight of the 

dried plant film. This ban also applies to furniture with paint that exceeds 0.06 percent 

lead and to toys or other articles intended for children if these toys/articles contain paint 

that exceeds 0.06 percent lead. 

 Such products cannot be admitted into the United States. Although this ban 

applies to “surface coatings,” CPSC can take action, under the Federal Hazardous 

Substances Act, against other lead-containing products if the lead content results in a 

substantial risk of injury or illness. 

16. Bicycles and Bicycle Helmets. Bicycles cannot be admitted unless they meet 

regulations issued under the Federal Hazardous Substances Act. The CPSC also has 

mandatory safety standards for bicycle helmets; such helmets will not be admitted unless 

they meet CPSC’s Safety Standard for Bicycle Helmets and are accompanied by a 

Certificate of Compliance. 

17. Fireworks. The fireworks regulations issued under the Federal Hazardous Substances 

Act set labeling requirements and technical specifications for consumer fireworks. 

 Large fireworks like cherry bombs and M-80s are banned for consumer use. 
116

116

Large reloadable mortar shell fireworks are also banned. Large multiple-tube mine 

and shell fireworks are subject to specific requirements to prevent tip-over. Fireworks not 

meeting these requirements cannot be imported into the United States. 

18. Flammable Fabrics. Any article of wearing apparel, fabric or interior furnishing 

cannot be imported into the United States if it fails to conform to an applicable 

flammability standard issued under the Flammable Fabrics Act. These flammability 

standards cover: 

• General wearing apparel, 

• Children’s sleepwear, 

• Mattresses, 

• Mattress pads, including futons; 

• Carpets and rugs. 

Certain products can be imported into the United States, as provided in Section 11(c) of 

the Act, in order to finish or process them to render these products less highly flammable 

and thus less dangerous when worn by individuals. In such cases, the exporter must state 

on the invoice or other paper relating to the shipment that the shipment is being made for 

that purpose. 

19. Art Materials. Art materials cannot be imported into the United States unless they 

meet the Labeling of Hazardous Art Materials Act (LHAMA) of 1988. LHAMA requires 

that a toxicologist review art materials for their potential to produce adverse heath 

effects. Art materials must bear appropriate chronic-hazard warnings in addition to any 

cautionary labeling required by the Federal Hazardous Substances Act. 

 The LHAMA mandated a voluntary standard, ASTM D-4236, with certain 

modifications, as a mandatory rule under Section 3(b) of the Federal Hazardous 

Substances Act. This standard also requires that an art material bear or be displayed with 

a label indicating that it has been reviewed in accordance with the standard, whether or 

not the product bears a chronic warning statement. 

20. Cigarette Lighters. Disposable and novelty cigarette lighters cannot be admitted into 

the United States unless they meet the child-resistant safety standard; this standard is 

issued under the Consumer Product Safety Act. All nonrefillable lighters, and refillable 

lighters whose value is less than $2.25 (subject to change in 2008) and that use gas as a 

fuel, are considered to be “disposable lighters” and are covered by this standard. 

 Novelty lighters are lighters using any type of fuel that have entertaining audio or 

visual effects or that depict articles commonly recognized as intended for use by children 

less than five years of age. Manufacturers and importers must test lighters, keep records 

and report the results to CPSC. A Certificate of Compliance must accompany each 
117

117

shipping unit of the product, or be furnished in another fashion to the distributor or 

retailer to whom the manufacturer, private labeler or importer delivers the product. 

 

21. Multi-purpose lighters. A multi-purpose lighter, also known as grill lighter, 

fireplace lighter, utility lighter, micro-torch, or gas match, is a flame-producing product 

that operates on fuel (less than 10 oz.), incorporates an ignition mechanism, and is used 

by consumers to ignite items such as candles, fuel for fireplaces, charcoal or gas-fired 

grills, camp fires, camp stoves, lanterns, fuel-PSC has fired appliances or devices, or pilot 

lights, or for uses such as soldering or brazing. 

 Multi-purpose lighters cannot be admitted into the United States unless they meet 

a child-resistant safety standard issued under the Consumer Product Safety Act. All 

manufacturers and importers must test lighters, keep records and report the results to 

CPSC. A Certificate of Compliance must accompany each shipping unit of the product, 

or be furnished in another fashion to the distributor or retailer to whom the manufacturer, 

private labeler or importer delivers the product. 

22. Other Regulations and Standards. CPSC has issued a number of other safety 

standards, regulations and bans. These have generally been of less interest to the 

importing community because fewer of these items are imported. These include: 

• Architectural glazing, 

• Matchbooks, 

• CB and TV antennas, 

• Walk-behind power lawn-mowers, 

• Swimming-pool slides, 

• Cellulose insulation, 

• Garage-door operators, 

• Unstable refuse bins, 

• Flammable contact adhesives, 

• Patching compounds with asbestos, 

• Emberizing materials with asbestos, 

• Household chemicals (hazardous household chemicals require labeling 

under the Federal Hazardous Substances Act), 

• Refrigerator doors, 

• Poison Prevention Packaging Act (certain cosmetics, drugs and household 

chemicals—the PPPA regulates 32 substances—require special 

child-resistant packaging), 

• Bunk beds. 

Electronic Products 

23. Radiation- and Sonic Radiation-Producing Products. The following products are 

subject to the Federal Food, Drug, and Cosmetic Act, Chapter V, Subchapter C—
118

118

Electronic Product Radiation (formerly called the Radiation Control Health and 

Safety Act of 1968): 

• Television products that incorporate a cathode-ray tube, 

• Cold-cathode gas-discharge tubes, 

• Microwave ovens, 

• Cabinet and diagnostic x-ray equipment, 

• Laser products, 

• Ultrasound physical therapy equipment, 

• Sunlamps, 

• CD–ROMs, 

• Cellular and cordless telephones, 

• Other electronic products for which there are radiation-performance 

standards. 

 An electronic product: (a) for which there is a radiation performance standard, 

and (b) that is imported for sale or use in the United States may only be imported if a 

declaration (Form FDA 2877) is filed with each importer’s entry. Form FDA 2877 is 

available from the Food and Drug Administration, Center for Devices and 

Radiological Health, Rockville, MD 20850. 

The declaration must describe the product’s compliance status. The importer must 

affirm that the product was: 

• Not subject to a standard (e.g., manufactured prior to the effective date of 

the applicable federal standard); or 

• Complies with the standard and has a label affixed by the manufacturer 

certifying compliance; or 

• Does not comply with the standard but is being imported only for 

purposes of research, investigation, study, demonstration, or training; or 

• Does not now comply with the standard, but will be brought into 

compliance. 

 The provisions of the Federal Food, Drug, and Cosmetic Act, Chapter V, 

Subchapter C—Electronic Product Radiation—apply to electronic products 

manufactured in the United States as well as to imported products. 

24. Radio Frequency Devices. The following are subject to radio emission standards of 

the Federal Communications Commission, Washington, DC 20554, under the 

Communications Act of 1934, as amended: 

• Radios, 

• Tape recorders, 
119

119

• Stereos, 

• Televisions, 

• Citizens-band radios or 

• Combinations thereof 

• Other radio frequency devices. 

 Importations of such products may be accompanied by an FCC declaration (FCC 

740) certifying that the imported model or device is in conformity with, will be brought 

into conformity, or is exempt from, the Federal Communication Commission 

requirements. 

Foods, Drugs, Cosmetics, And Medical Devices

 The Public Health Security and Bio-Terrorism Preparedness and 

Response Act of 2002, or BTA, was implemented on December 12, 2003. All 

food imported or offered for import into the United States, both for human and 

animal consumption, is subject to the requirements of this Act. 

 The BTA’s purpose is to ensure the security of food for human and 

animal consumption. “Food” is defined as: 

• Articles used for food or drink for man or other animals, 

• Chewing gum, 

• Articles used for components or any such article. 

 The BTA’s key elements require that manufacturers and shippers register the 

facilities from which they export food and food products to the U.S. with the Food and 

Drug Administration. Manufacturers and shippers must also provide the FDA with prior 

notification (PN) for any food shipment covered by BTA regulations. Failure to provide 

the PN will result in refusal of the food importation, which could cause the shipment to 

be: 

• Held at the port of arrival, 

• Moved to secured storage pending compliance with PN requirements, 

• Exported, or 

• Destroyed. 

For more information on the BTA and its requirements, please visit the FDA’s Website: 

www.fda.gov.

25. Foods, Cosmetics, etc. The importation into the United States of food, drugs, 

devices, and cosmetics is governed by provisions of the Federal Food, Drug, and 

Cosmetic Act. The Food and Drug Administration of the Department of Health and 

Human Services, Rockville, MD 20857, administer this Act. 
120

120

 The Act prohibits the importation of articles that are adulterated or misbranded 

and products that are defective, unsafe, filthy, or produced under unsanitary conditions. 

The term misbranded includes statements, designs, or pictures in labeling that are false or 

misleading or that fail to provide the information required in labeling. The Act also 

prohibits the importation of pharmaceuticals that have not been approved by the FDA for 

admission into the United States. 

Imported products regulated by the FDA are subject to inspection at the time of 

entry. Shipments found not to comply with its laws and regulations are subject to refusal; 

these shipments must be brought into compliance, destroyed, or re-exported. At the 

FDA’s discretion, an importer may be permitted to bring a nonconforming importation 

into compliance if it is possible to do so. Any sorting, reprocessing, or relabeling must be 

supervised by the FDA at the importer’s expense. 

Some imported foods regulated by the FDA, such as confectionery, dairy 

products, poultry, eggs and egg products, meats, fruits, nuts and vegetables, are also 

subject to other agencies’ requirements, as discussed in this book and elsewhere in this 

chapter. Certain aquatic species may also be subject to the requirements of the National 

Marine Fisheries Service of the National Oceanic and Atmosphere Administration of the 

Department of Commerce, 1335 East-West Highway, Silver Spring, MD 20910. 

26. Biological Drugs. The manufacture and importation of biological products for human 

consumption are regulated under the Public Health Service Act. Domestic as well as 

foreign manufacturers of such products must obtain a U.S. license for both the 

manufacturing establishment and for the product intended to be produced or imported. 

Additional information may be obtained from the Food and Drug Administration, 

Department of Health and Human Services, Rockville, MD 20857, and from its Website: 

www.fda.gov. 

Biological drugs for animals are regulated under the Virus Serum Toxin Act, 

which is administered by the Department of Agriculture. The importation of viruses, 

serums, toxins and analogous products, and organisms and vectors for use in the 

treatment of domestic animals, is prohibited unless the importer holds a permit from the 

Department of Agriculture covering the specific product. These importations are also 

subject to special labeling requirements. 

27. Biological Materials and Vectors. The importation into the United States for sale, 

trade or exchange of items such as the following, which are applicable to the prevention, 

treatment or cure of human diseases or injuries, is prohibited unless they have been 

propagated or prepared at an establishment with an unsuspended, unrevoked U.S. license 

for such manufacturing issued by the Secretary of the Department of Health and Human 

Services: 

• Any virus, 
121

121

• Therapeutic serum, 

• Toxin, antitoxin or analogous products, 

• Arsphenamine, its derivatives, or any other trivalent organic arsenic 

compound. 

(This prohibition does not extend to materials to be used in research experiments; 

however, research materials are subject to other requirements.) 

 Samples of the U.S.-licensed product must accompany each importation so that 

the CBP port director at the port of entry can forward them to: 

 Director 

 Center for Biologics Evaluation and Research 

 1401 Rockville Pike 

 Bethesda, MD 20852. 

A permit from the U.S. Public Health Service, Centers for Disease Control and 

Prevention, Atlanta, GA 30333, is required for shipments of any etiological agent; any 

insect, animal or plant vector of human disease; or for any exotic living insect, animal, or 

plant capable of being a vector of human disease. 

28. Narcotic Drugs and Derivatives. The importation of controlled substances including 

narcotics, marijuana and other dangerous drugs, is prohibited except when imported in 

compliance with regulations of the Drug Enforcement Administration of the Department 

of Justice, Arlington, VA 22202. Examples of some prohibited controlled substances are: 

• Amphetamines, 

• Barbiturates, 

• Coca leaves and derivatives such as cocaine, 

• Hallucinogenic substances such as LSD, mescaline, peyote, marijuana and 

other forms of cannabis, 

• Opiates, including methadone, 

• Opium, including opium derivatives such as morphine and heroin, 

• Synthetic substitutes for narcotic drugs, and 

• Anabolic steroids. 

29. Drug Paraphernalia. Items of drug paraphernalia are prohibited from importation or 

exportation under Section 863, Title 21 of the United States Code. 

 Under the Controlled Substances Act (Title II of Public Law 91-513), the term 

drug paraphernalia means any equipment, product or material of any kind that is 

primarily intended or designed for use in manufacturing, compounding, converting, 

concealing, producing, processing, preparing, injecting, ingesting, inhaling or otherwise 
122

122

introducing into the human body a controlled substance whose possession is unlawful 

under this Act. 

 Items of drug paraphernalia include, but are not limited to, the following: 

• Metal, wooden, acrylic, glass, stone, plastic, or ceramic pipes, with or 

without screens, permanent screens, hashish heads, or punctured metal 

bowls; 

• Water pipes; 

• Carburetion tubes and devices; 

• Smoking and carburetion masks; 

• Roach clips, meaning objects used to hold burning material, such as a 

marijuana cigarette, that has become too small or too short to be held in 

the hand; 

• Miniature spoons with level capacities of one-tenth cubic centimeter or 

less; 

• Chamber pipes; 

• Carburetor pipes; 

• Electric pipes; 

• Air-driven pipes; 

• Chillums; 

• Bongs; 

• Ice pipes or chillers; 

• Wired cigarette papers; or 

• Cocaine freebase kits. 

CONFLICT DIAMONDS 

30. Conflict Diamonds. On April 25, 2003, the president signed the Clean Diamond 

Trade Act, H.R. 1584 (Pub L. 108-19), into law. This Act enables the United States to 

implement procedures developed by more than 50 countries to exclude rough (uncut or 

unpolished) conflict diamonds from international trade while promoting legitimate trade 

in diamonds. Conflict diamonds are rough diamonds sold by rebel groups in Africa or 

their allies for the specific purpose of financing uprisings against legitimate, 

internationally recognized governments. 

Rebel, military, and terrorist groups in parts of Africa have used conflict 

diamonds to finance unlawful insurrections against legitimate governments. Conflict 

diamonds so called because of the atrocities committed on civilian populations during 

these insurrections. The United States played a key role in forging an international 

consensus to curb this trade and has therefore strongly supported the Kimberley Process. 

The Kimberley Process Certification Scheme (KPCS) is an international initiative 

aimed at breaking the link between the legitimate diamond trade and trade in conflict 
123

123

diamonds by documenting and tracking all rough diamonds that enter participating 

KPCS countries and by shipping them in tamper-resistant containers. 

 The importation of rough diamonds into the United States requires a Kimberley 

Process Certificate and must be sealed in a tamper resistant container. 

Gold, Silver, Currency, Stamps 

31. Gold and Silver. The provisions of the National Stamping Act, as amended (15 

U.S.C. 291-300) are enforced inpart by CBP and by the FBI. Articles made of gold or 

alloys thereof are prohibited importation into the United States if the gold content is onehalf carat divergence below the indicated fineness. In the case of articles made of gold or 

gold alloy, including the solder and alloy of inferior fineness, a one-carat divergence 

below the indicated fineness is permitted. 

 Articles marked “sterling” or “sterling silver” must assay at least 0.925 of pure 

silver with a 0.004 divergence allowed. Other articles of silver or silver alloys must assay 

not less than 0.004 part below their indicated fineness. Articles marked “coin” or “coin 

silver” must contain at least 0.900 part pure silver, with an allowable divergence of 0.004 

part below. 

A person placing articles of gold or silver bearing a fineness or quality mark such 

as 14K, sterling, etc., in the mail or in interstate commerce must place his name or 

registered trademark next to the fineness mark in letters the same size as the fineness 

mark. Because the trademark or name is not required at the time of importation, CBP has 

no direct responsibility for enforcing this aspect of the law. Anyone seeking further 

advice or interpretation of the law should consult the Department of Justice. 

Articles bearing the words United States Assay are prohibited importations. 

Articles made wholly or in part of inferior metal and plated or filled with gold, 

silver or alloys thereof, and that are marked with the degree of fineness must also be 

marked to indicate the plated or filled content. In such cases, the use of the words sterling

or coin is prohibited. 

Restrictions on the purchase, holding, selling, or otherwise dealing in gold were 

removed as of December 31, 1974, and gold may be imported subject to the usual CBP 

entry requirements. Under the Hobby Protection Act, which is administered by the 

Bureau of Consumer Protection of the Federal Trade Commission, any imitation 

numismatic item must be plainly and permanently marked “copy”; items that do not 

comply with this marking requirement are subject to seizure and forfeiture. 

Unofficial gold coin restrikes must be marked with the country of origin. It is 

advisable to obtain a copy of the legal proclamation under which the coins are issued, or, 

if the proclamation is unavailable, an affidavit of government sanction of coins should be 
124

124

secured from a responsible banking official. 

32. Counterfeit Articles. Articles bearing facsimiles or replicas of coins or securities of 

the United States or of any foreign country cannot be imported. Counterfeits of coins in 

circulation in the United States; counterfeited, forged, or altered obligations or other 

securities of the United States or of any foreign government; plates, dies, or other 

apparatus which may be used in making any of the foregoing, are prohibited 

importations. 

33. Monetary Instruments. Under the Currency and Foreign Transactions Reporting 

Act, 31 U.S.C. 5311 et seq., if a person knowingly transports, is about to transport, or has 

transported, more than $10,000 in monetary instruments at one time to, through or from 

the United States, or if a person receives more than $10,000 at one time from or through a 

place outside the United States, a report of the transportation (form FINCEN 105) must 

be filed with CBP. Monetary instruments include: 

• U.S. or foreign coin, 

• Currency, 

• Traveler’s checks in any form, 

• Personal and other checks, either in bearer-negotiable form or endorsed 

without restriction, 

• Money orders, either in bearer-negotiable form or endorsed without 

restriction, and 

• Securities or stocks in bearer form. 

 A bank check or money order made payable to a named person but not endorsed, 

or that bears a restrictive endorsement, is not considered to be a “monetary instrument.” 

Department of the Treasury regulations governing the report of monetary instruments are 

set forth at 31 CFR part 103. 

Pesticides, Toxic, And Hazardous Substances 

34. Pesticides. The Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA) as 

amended, 1988, provides the statutory authority governing the importation of pesticides 

and pesticide devices into the United States. Promulgated under Section 17(c) of this 

authority, CBP regulations at 19 CFR Parts 12.112-117 describe the procedures 

governing these importations. Among other requirements, these regulations require 

importers to submit to CBP an EPA Notice of Arrival (EPA form 3540-1) that the EPA 

has reviewed and approved before the importation arrives in the United States. 

 Pesticides not registered in accordance with FIFRA Section 3 will be refused 

entry into the United States. Pesticide devices are not subject to product registration, but 

the labels of both pesticides and devices must bear the EPA registration number of the 

producing establishment. 
125

125

 Pesticides and devices will be refused entry if they are identified as adulterated or 

misbranded, if they violate FIFRA provisions in any other way, or if they are otherwise 

injurious to health or the environment. 

35. Toxic Substances. The Toxic Substances Control Act (TSCA), effective January 1, 

1977, regulates the manufacturing, importation, processing, commercial distribution, use 

or disposal of any chemical substances or mixtures broadly defined in Section 3 of 

TSCA. Section 3 specifies that certain substances be excluded from the definition of 

“chemical substance” based upon their use. These substances include, but are not limited 

to: 

• Foods, 

• Drugs, 

• Cosmetics, 

• Active ingredients in pesticides. 

 Importations will not be released from CBP custody unless proper certification is 

presented to presented to CBP indicating that the import “complies with” or “is not 

subject to” TSCA requirements, or if it has already been identified as a food, drug, or 

active pesticide ingredient. 

For further information from EPA, call the TSCA Assistance Information Service, 

Tel. 202.554.1404. 

36. Hazardous Substances. The Hazardous Substance Act; the Caustic Poison Act; the 

Food, Drug and Cosmetic Act; and the Consumer Product Safety Act all regulate the 

importation into the United States of dangerous, caustic, corrosive and hazardous 

substances. Among the requirements is that such substances be shipped to the 

United States in packages suitable for household use 4. 

 The Office of Hazardous Materials Transportation of the U.S. Department of 

Transportation, Washington, DC 20590, regulates the marking, labeling, packaging, and 

transportation of hazardous materials, substances, wastes, and their containers. 

Hazardous waste is a special sub-category of hazardous substances and is regulated by 

the Resource Recovery and Conservation Act. Such waste requires a special EPA 

manifest for both imports and exports. 

 CBP considers otherwise legitimate commodities that were produced with 

radiation-contaminated materials to be hazardous and therefore subject to seizure. 

 

4 The FDA defines a container suitable for household use as any retail parcel, package or container that 

can be readily adapted for fast or convenient handling in places where people dwell. Please consult 21 

CFR, Subchapter L, Part 1230, or visit the FDA’s Website at www.fda.gov. 
126

126

37. Refrigerants. The production, consumption and importation of refrigerants and other 

ozone-depleting substances are regulated by the Title VI of the Clean Air Act as amended 

in 1990. Please consult the appendix of this book for lists of the more common trade 

names of Class I and Class II ozone-depleting substances. 

Class I includes chlorofluorocarbons (CFCs), methyl chloroform, carbon 

tetrachloride, halons, and methyl bromide. Class II includes hydrofluorocarbons 

(HCFCs). Both Class I and Class II substances are commonly used as refrigerants, 

solvents, and fire-suppression agents. The EPA regulates the importation of all Class I 

and Class II ozone-depleting substances. 

Textile, Wool, and Fur Products 

38. Textile Products. All textile fiber products imported into the United States must be 

stamped, tagged, labeled, or otherwise marked with the following information, as 

required by the Textile Fiber Products Identification Act, unless exempted from marking 

under Section 12 of the Act: 

• The generic names and percentages by weight of the constituent fibers 

present in the textile fiber product, exclusive of permissive ornamentation, 

in amounts greater than five percent. 

• Constituent fibers must be listed in order of predominance by weight. Any 

fiber or fibers present in amounts of five percent or less must be 

designated as “other fiber” or “other fibers” and must appear last in this 

list. 

• The name of the manufacturer, or the name or identification number 

issued by the Federal Trade Commission of the person(s) marketing or 

handling the textile fiber product. A word trademark, used as a house 

mark, that is registered with the United States Patent Office may be used 

on labels in lieu of the name otherwise required if the owner of such 

trademark furnishes a copy of the Patent Office registration to the Federal 

Trade Commission prior to use. 

• The name of the country where the product was processed or 

manufactured. 

A commercial invoice is required for each shipment of textile fiber products 

worth more than $500. Commercial invoices for textile fiber products that are subject to 

the Act’s labeling requirements must contain the information noted in Chapter 10 

(“Commercial Invoices”), as well as the information normally required on invoices. 

Regulations and pamphlets containing the text of the Textile Fiber Products Identification 

Act may be obtained from the Federal Trade Commission, Washington, DC 20580. 

Pursuant to Section 204 of the Agricultural Act of 1956, imported textiles and 

textile products may, in addition to labeling requirements, also be subject to quota, visa, 
127

127

export-license or other entry requirements, including declarations that identify the 

fabricated components. 

39. Wool. The Wool Products Labeling Act of 1939 requires that any imported product 

containing woolen fiber—with the exception of carpet, rugs, mats, upholsteries and 

articles made more than 20 years prior to importation—be tagged, labeled, or otherwise 

clearly marked with the following information: 

• The percentage of the wool product’s total fiber weight, exclusive of 

ornamentation not exceeding five percent of the total fiber weight, of: 

1. Wool, 

2. Recycled wool, 

3. Every fiber other than wool if the percent by weight of such fiber is at 

least five percent, and 

4. The aggregate of all other fibers. 

• The percent of the wool product’s total weight composed of any 

nonfibrous loading, filling, or adulterating matter. 

• The name of the manufacturer or importer. If the importer has a registered 

identification number issued by the Federal Trade Commission, that 

number may be used instead of the individual’s name. 

A commercial invoice is required for each shipment of wool products exceeding 

$500 in value. Commercial invoices for wool products subject to the Act’s labeling 

requirements must contain the information noted in Chapter 10 (“Commercial Invoices”). 

The provisions of the Wool Products Labeling Act apply to products 

manufactured in the United States as well as to imported products. Pamphlets containing 

the text of the Wool Products Labeling Act and regulations may be obtained from the 

Federal Trade Commission, Washington, DC 20580. 

40. Fur. The Fur Products Labeling Act requires that any imported article of wearing 

apparel made in whole or in part of fur or used fur, with the exception of articles made of 

new fur whose cost or manufacturer’s selling price does not exceed $7, be tagged, 

labeled, or otherwise clearly marked to show the following information: 

• The name of the manufacturer or importer. If the importer has a registered 

identification number, that number may be used instead of the individual’s 

name. 

• The name(s) of the animal or animals that produced the fur, as set forth in 

the Fur Products Name Guide and as determined under the FTC’s? rules 

and regulations. 

• That the fur product contains used or damaged fur when such is the fact. 
128

128

• That the fur product is bleached, dyed, or otherwise artificially colored 

when such is the fact. 

• That the fur product is composed in whole or in substantial part of paws, 

tails, bellies, or waste fur when such is the fact. 

• The country of origin of any imported furs incorporated in the fur product. 

 A commercial invoice is required for each shipment of furs or fur products 

exceeding $500 in value and must contain the information noted in Chapter 10 

(“Commercial Invoices”). 

 Dog or cat fur. The importation, exportation, transportation, distribution or sale 

of any product that consists or is composed in whole or in part of any dog fur, cat fur, or 

both, is prohibited. Any such product that is imported, exported, transported, distributed 

or sold will be seized and forfeited, and penalties may be imposed against any person 

who violates this law. Anyone found to have violated this prohibition may be barred from 

importing or exporting any fur product. This prohibition does not apply to the 

importation, exportation or transportation, for noncommercial purposes, of personal pets 

that are deceased, including pets preserved through taxidermy. 

The provisions of the Fur Products Labeling Act apply to fur and fur products in 

the United States as well as to imported furs and fur products. Regulations and pamphlets 

containing the text of the Fur Products Labeling Act may be obtained from the Federal 

Trade Commission, Washington, DC 20580. 

Trademarks, Trade Names, and Copyrights 

41. Trademarks and Trade Names. Articles bearing counterfeit trademarks are 

subject to seizure and forfeiture. A counterfeit trademark is defined as a spurious 

trademark that is identical with, or substantially indistinguishable from, a registered 

trademark. Articles with marks that copy or simulate a registered trademark that has 

been recorded with CBP are subject to detention and possible seizure and forfeiture. 

CBP may asses a civil penalty when merchandise is seized and forfeited under 19 U.S.C. 

§ 1526(e). (See 19 U.S.C. § 1526(f)) 

 CBP may also determine that a registered and recorded trademark should be granted 

protection against the importation of parallel, or gray-market, goods. These are goods 

bearing a legitimate trademark but that were not intended for sale in the United States. 

Should CBP determine that a registered and recorded trademark receive protection 

against the importation of gray-market goods, any attempted importation of such goods 

will subject them to detention and possible seizure and forfeiture. 

 A personal exemption for merchandise bearing an infringing mark is permitted for 

articles that accompany any person arriving in the United States when such articles are 

for his or her personal use and not for sale. Only one infringing item of each type 

bearing a registered trademark is permitted. An individual may take advantage of this 
129

129

exemption only once within a 30-day period (19 U.S.C. 1526 (d); 19 CFR 148.55). 

42. Copyrights. Articles imported into the United States that are pirated (bootleg, 

counterfeit) copies of any registered copyright are subject to seizure and forfeiture. 

Wildlife and Pets 

43. Wildlife and Pets. The importation of live wildlife (i.e., game animals, birds, plants), 

any part or product made from them, and of birds’ eggs, is subject to prohibitions, 

restrictions, permits and quarantine requirements administered by several government 

agencies. 

 Imports or exports of wildlife, their parts or products must be declared at 

designated ports of the U.S. Fish and Wildlife Service (FWS) unless an exception is 

granted prior to the time of import or export. The Assistant Regional Director of Law 

Enforcement for the FWS region in which the import or export will take place should be 

contacted for additional information or to request an exception to designated-port-permit 

requirement. 

Any commercial importer or exporter (there are some exceptions for exporters) 

planning to import or export wildlife must first obtain a license from the Fish and 

Wildlife Service. Applications and further information may be obtained from the Fish 

and Wildlife Service, Assistant Regional Director for Law Enforcement, for the region in 

which the importer or exporter is located. 

Endangered species of wildlife and certain species of animals and birds are 

generally prohibited from entering the United States. Such species can only be imported 

or exported under a permit granted by the Fish and Wildlife Service. Specific information 

concerning permit requirements should be obtained from the Fish and Wildlife Service, 

Office of Management Authority, 4401 North Fairfax Drive, Arlington, VA 22203; or by 

calling 1.800.358.2104; or by visiting FWS’s Website, www.fws.gov. 

Antique articles (articles that can be certified as being at least 100 years old) may 

be exempt from certain requirements of the U.S. Endangered Species Act. The Fish and 

Wildlife Service, Office of Management Authority, should be contacted for details. 

Marine mammals. The taking and importation of marine mammals and their 

products are subject to the requirements of the Marine Mammal Protection Act (MMPA) 

of 1972, as amended in 1994. The National Marine Fisheries Service and FWS both have 

jurisdiction under the MMPA for certain species and import activities. Additional 

requirements of the U.S. Endangered Species Act and the Convention on International 

Trade in Endangered Species (CITES) may also apply. Prior to importing, both agencies 

should be contacted to learn their exact import requirements. Other import requirements 

administered by the National Marine Fisheries Service may also apply for certain species 

covered by the International Commission for the Conservation of Atlantic Tunas, e.g., 
130

130

Atlantic blue fin tuna. See the agency’s Website, www.nmfs.noaa.gov, for more 

information. 

Certain plants, mammals, reptiles, amphibians, fish, snails, clams, insects, 

crustaceans, mollusks, and other invertebrates may be prohibited from entering the 

United States unless the importer has a permit from either from the exporting nation’s 

(i.e., the foreign) wildlife authority or from the Fish and Wildlife Service, Office of 

Management Authority, before the importation takes place. 

The importation into the United States of any wildlife, their parts or products is 

prohibited if the wildlife was captured, taken, shipped, or possessed in any manner 

violating the laws of the foreign country in which it, or they, was/were taken. 

The importation of the feathers or skins of any bird, other than for scientific or 

educational purposes, is prohibited except for the species noted in this paragraph. This 

prohibition does not apply to fully manufactured artificial flies used for fishing or to 

personally taken, noncommercial game birds. Feathers or skins of the following species 

are permitted entry under certain conditions: 

• Chickens, 

• Turkeys, 

• Guinea fowl, 

• Geese, ducks, 

• Pigeons, ostriches, 

• Rheas, 

• English ring-necked pheasants, 

• Pea fowl not taken from the wild. 

On October 23, 1992, the Wild Bird Conservation Act became effective. This act 

focuses on the live species listed in the Appendices to the Convention on International 

Trade in Endangered Species (CITES). If you import live birds, you must meet the 

requirements of this law in addition to the requirements of CITES, the Endangered 

Species Act, the Migratory Bird Treaty Act, and any other applicable regulations. Import 

permits must be obtained in advance from the Fish and Wildlife Service, Office of 

Management Authority. 

Live birds, their parts and products that are protected under the Migratory Bird 

Treaty Act may be imported into the United States for scientific purposes or certain 

propagating purposes only under permits issued by the regional office of Fish and 

Wildlife Service, Office of Migratory Birds, in the region where the importation will 

occur or where the importer resides. 

 Imported birds (pets, migratory birds, falcons) are subject to the quarantine 
131

131

requirements of the USDA and Public Health Service. (Please see the NOTE on page 

106 regarding The USDA’s trade prohibition on the importation of poultry and 

unprocessed poultry products) Quarantine space must be reserved before importing. 

Health certificates must be obtained from the birds’ country of origin prior to exportation. 

 Inquiries should be addressed to the appropriate agency. 

On June 9, 1989, the U.S. Fish and Wildlife Service announced a ban on the 

importation of most African elephant ivory and any products made from it. The ban 

covers all commercial and noncommercial shipments, including personal baggage 

accompanying a tourist. There are limited exceptions for antiques, trophies, and personal 

household effects. For further information, contact the U.S. Fish and Wildlife Service, 

Office of Management Authority, 4401 N. Fairfax Drive, Arlington, VA 22203, Tel. 

1.800.358.2104. 

The importation of the following is subject to the requirements of the Quarantine 

Division of the U.S. Public Health Service, Centers for Disease Control, Atlanta, GA 

30333; the Veterinary Services of the Animal and Plant Health Inspection Service, 

Department of Agriculture, Hyattsville, MD 20782; and of the U.S. Fish and Wildlife 

Service: 

• Birds, 

• Cats, 

• Dogs, 

• Monkeys, 

• Turtles. 

A current rabies certificate must accompany each live imported dog. Importers of 

dogs without a rabies certificate must complete a copy of CDC Form 75.37, “Notice to 

Owners & Importers of Dogs,” prior to obtaining the dog’s release from CBP custody. 

The importer must send copies of this completed form to the local quarantine station of 

the Public Health Service, a list of which can be found on the CDC’s Website, 

www.cdc.gov/ncidod/dq/quarantine_stations.htm. If the local quarantine station is 

unknown, importers may call 773.894.2960 (Chicago), 718.553.1685 (JFK-NY), or 

310.215.2365 (LA) to learn the appropriate office for submitting this form. 

The importation of live turtles, tortoises, and terrapins with a carapace length of 

less than four inches, and the viable eggs of turtles, tortoises and terrapins, is allowed by 

the U.S. Public Health Service only under strict requirements as to purpose and quantity. 

The U.S. Public Heath Service does not allow the importation of live, non-human 

primates, including monkeys, as pets. 

Other Miscellaneous Prohibited or Restricted Merchandise 
132

132

44. Matches, fireworks, knives. The following are all prohibited importations: 

• White or yellow phosphorus matches, 

• Fireworks banned under federal or state restrictions, 

• Pepper shells, 

• Switchblade knives, 

45. Foreign Assets Control Restrictions. The Office of Foreign Assets Control (OFAC) 

of the U.S. Treasury Department administers regulations and executive orders that 

impose a variety of sanctions, including import or export bans, on countries, companies, 

and individuals. Restrictions imposed by the sanctions vary, and in some instances, 

including bans, certain products may be permissible even when most others are 

prohibited. Contact your local port of entry for complete information. 

 Full or partial trade embargoes are currently in place for: 

• Cuba, 

• Iran, 

• North Korea, 

• Sudan, 

• Syria, and 

• Burma. 

 Travelers should be aware that travel restrictions may also apply to these 

countries. Because of strict enforcement of these prohibitions, anyone anticipating travel 

to any of the countries listed above is advised to contact OFAC, 202.622.2500, well in 

advance of planned travel, or to write to the Office of Foreign Assets Control, 

Department of the Treasury, Washington, DC 20220. 

 OFAC also administers sanctions involving targeted persons in: 

• The Western Balkans, 

• Burma (Myanmar), 

• Iraq, 

• Liberia, 

• Libya, 

• Zimbabwe. 

 In addition, OFAC administers sanctions involving individuals or entities 

generally identified as having been involved in: 

• Illegal diamond trading, 

• Terrorist activities, 
133

133

• Narcotics trafficking, 

• Proliferation of weapons of mass destruction, 

• Acts of violence, 

• Threatening international stabilization efforts, 

• Crimes against humanity. 

Import and export transactions involving these persons or entities are ordinarily 

prohibited. Detailed information can be found at OFAC’s Website, 

www.treas.gov/offices/enforcement/ofac/sanctions or by contacting OFAC’s Licensing 

Division at 202.622.2480. 

46. Obscene, Immoral or Seditious Matter and Lottery Tickets. Section 305, Tariff 

Act of 1930, as amended, prohibits the importation of any book, writing, advertisement, 

circular, or picture containing: 

• Any matter advocating or urging treason or insurrection against the United 

States, 

• Any matter advocating or urging forcible resistance to any law of the 

United States, 

• Any threat to take the life of or inflict bodily harm upon any person in the 

United States. 

 It also prohibits the importation of: 

• Any obscene book, writing, advertisement, circular, picture or other 

representation, figure, or image on or of paper or other material, 

• Any instrument or other article that is obscene or immoral, 

• Any drug or medicine for causing unlawful abortion that has not been 

approved by FDA. 

• Any lottery ticket, unless printed in Canada for use in a U.S.—or in some 

cases, other foreign—lottery. 

47. Petroleum and Petroleum Products. Importations of petroleum and petroleum 

products are subject to the requirements of the Department of Energy. An import license 

is no longer required, but an import authorization may be needed. These importations 

may be subject to an oil-import license fee, which is collected and administered by the 

Department of Energy. Inquiries should be directed to the Department of Energy, 

Washington, DC 20585. 

48. Products of Convict or Forced Labor. Merchandise produced, mined, or 

manufactured, wholly or in part by means of the use of convict labor, forced labor, or 

indentured labor under penal sanctions is prohibited from importation, provided that a 

finding has been published pursuant to section 12.42 of the CBP Regulations (19 CFR 
134

134

12.42) that certain classes of merchandise from a particular country, produced by 

convict, forced, or indentured labor, either were being, or are likely to be, imported into 

the United States in violation of section 307 of the Tariff Act of 1930, as amended (19 

U.S.C. 1307). 

49. Unfair Competition. Section 337 of the Tariff Act, as amended, prohibits the 

importation of merchandise if the president finds that unfair methods of competition or 

unfair acts exist. This section is most commonly invoked in the case of patent violations, 

although a patent need not be at issue. The prohibition of entries of the merchandise in 

question is generally for the term of the patent, although a different term may be 

specified. 

Following a Section 337 investigation, the International Trade Commission (ITC) 

may find that unfair methods of competition or unfair acts exist regarding the importation 

of particular merchandise. After the ITC has issued an order, the president is allowed 60 

days to take action to communicate his approval or disapproval of the ITC’s 

determination. Should the 60 days expire without presidential action, the order becomes 

final. During the 60-day period, or until the president acts, importation of the 

merchandise is allowed under a special bond. However, CBP must recall that 

merchandise if doing so becomes appropriate under the order’s conditions once it 

becomes final. If the president determines that entry of the merchandise in question does 

not violate Section 337, the bond is canceled. 

50. Artifacts/Cultural Property. A number of U.S. laws regulate the importation of 

cultural artifacts such as archaeological and ethnologic objects. For example, U.S. law 

prohibits the importation of pre-Columbian monumental and architectural sculpture and 

murals from countries in Central and South America without first obtaining export 

permits from the country of origin. CBP will not accept an export permit from a third 

country. Importers should also be aware that a treaty exists between the United States and 

Mexico regarding the recovery of cultural property. 

 Importations of certain archeological and ethnographic material from the 

following countries are specifically restricted from entering the United States unless an 

export certificate issued by the country of origin accompanies them: 

 

• Bolivia, 

• Cyprus, 

• Cambodia, 

• El Salvador, 

• Guatemala, 

• Honduras, 

• Italy, 

• Mali, 
135

135

• Nicaragua, 

• Peru. 

 Additionally, cultural property from Iraq is prohibited from entering the 

U.S. if it was illegally removed from Iraq after August 6, 1990. 

 All these restrictions are aimed at deterring the pillage of other countries’ cultural 

heritage and at fostering opportunities for access to cultural objects for legitimate 

scientific, cultural, and educational purposes. CBP has published import restrictions on 

objects and artifacts of this nature in the Federal Register; these restrictions can also be 

found at the Website of the Bureau of Educational and Cultural Affairs, 

www.exchanges.state.gov/culprop/, of the U.S. Department of State. 

Federal law also prohibits the importation of any article of cultural property stolen 

from museums or from religious or secular public monuments. Would-be buyers of such 

property should be aware that purchases of cultural objects, unlike purchases of 

customary tourist merchandise, do not confer ownership should the object be found to be 

stolen. The U.S. National Stolen Property Act may be applicable in such cases, 

particularly if the country of origin declares by law that it owns all cultural objects, 

known or unknown, within its present-day political boundaries. 

 Purveyors of merchandise described in this section have been known to offer fake 

export certificates. Prospective buyers should be aware that CBP officers are expert at 

spotting fraudulent export certificates that accompany cultural property. CBP officers 

will also examine import declaration forms to determine whether any false information 

has been entered because this also constitutes a violation. 

For current information about countries for which the United States has issued 

specific import restrictions, contact the U.S. Department of State’s Bureau of Educational 

and Cultural Affairs, Washington, DC 20547, or visit the agency’s Website: 

www.exchanges.state.gov/culprop/index.html. For information about how these 

restrictions are enforced, visit CBP’s Website, www.cbp.gov, and search on “cultural 

property.” 

52. United States Trade Representative Actions. As authorized by the Trade Act of 

1974, the United States Trade Representative (USTR) administers Section 301 

complaints against unfair foreign trade practices that harm U.S. exporters. USTR actions 

that may directly affect U.S. importers include the suspension of concessions. For 

example, the USTR may suspend the normal-trade-relations rate of duty and substitute a 

substantially higher duty rate on designated products from a foreign country found to be 

discriminating against U.S. products. 

 Importers and Internet shoppers should check the USTR Website, www.ustr.gov, on a 
136

136

regular basis to determine whether their products may become subject to a substituted 

rate of duty. The USTR will normally propose a list of products and provide a comment 

period for businesses that may be affected by a higher duty rate. 

The International Trade Administration at the Department of Commerce has set 

up a notification system that will advise importers of USTR actions that may affect 

imported products. Importers who wish to receive such notification should sign up at the 

following site: www.ita.doc.gov/td/industry/otea/301alert/form.html. Importers are 

advised that once the USTR has taken a Section 301 action, CBP is responsible for 

implementing that action as directed by USTR. 

 Information on USTR actions that CBP is currently implementing can be found 

at: www.cbp.gov/xp/cgov/import/commercial_enforcement/. 

40. Alcoholic Beverages 

Any person or firm wishing to engage in the business of importing into the United 

States distilled spirits, wines containing at least seven percent alcohol, or malt beverages 

must first obtain an importer’s basic permit from the Alcohol and Tobacco Tax and Trade 

Bureau (TTB) of the U.S. Treasury Department. TTB is responsible for administering the 

Federal Alcohol Administration Act, 27 U.S.C. 201 et seq. and 27 CFR Subchapter A. 

 Under this act, TTB has the authority to: 

• Prevent consumer deception, 

• Require that labels on alcohol products provide consumers with “adequate 

information” regarding the identity and quality of the products, and 

• Prohibit false or misleading statements. 

 Information on basic permits, labeling, and other importation issues is available 

on the TTB Website, www.ttb.gov, or from TTB’s National Revenue Center, 

1.877.882.3277. 

 Distilled spirits imported in bulk containers whose capacity is 

more than one gallon can be only withdrawn from CBP custody by individuals 

to whom it is lawful to sell, or otherwise dispose of, distilled spirits in bulk. A 

copy of a bill of lading or other document such as an invoice, showing the 

name of the consignee, the nature of the contents, and the quantity the 

shipment contains must, at the time of importation, accompany each bulk or 

bottled shipment of imported spirits or distilled or intoxicating liquors (18 

U.S.C. 1263). 

[Place in a text box] 

CBP will not release to any state an alcoholic beverage(s) whose use would 
137

137

violate its laws. The importation of alcoholic beverages in the mails is prohibited.

The United States adopted the metric system of measurement with the 

enactment of the Metric Conversion Act of 1975. In general, imported wine 

must conform to metric standards of fill if bottled or packed on or after January 

1, 1979. Imported distilled spirits, with some exceptions, must conform to 

metric standards of fill if bottled or packed on or after January 1, 1980. 

Distilled spirits or wines bottled or packed prior to the applicable date must be 

accompanied by a statement confirming that fact and signed by an authorized 

official of the appropriate foreign country. This statement may be a separate 

document or may be shown on the invoice. Wine containing less than seven 

percent alcohol by volume and malt beverages, including beer, are not subject 

to metric standards of fill. 

 Under the Internal Revenue Code of 1986, 26 U.S.C. Chapter 51, all 

beverages containing at least 0.5 percent (one half of one percent) alcohol by 

volume are subject to an excise tax. This tax applies to all alcoholic products 

that are fit for beverage use even if they are imported for industrial use. The 

excise tax also applies to imported denatured alcohol, including fuel alcohol, 

unless it is transferred directly from CBP custody to the bonded premises of a 

registered distilled spirits plant (or, in the case of fuel alcohol, to a registered 

alcohol-fuel plant). 

 Distilled spirits (Section 5232 of the Internal Revenue Code), wine (Section 

5364), and beer (Section 5418) imported in bulk may be transferred in-bond from CBP 

custody to the bonded premises of a distilled spirits plant, winery, or brewery without 

having to pay the excise tax (see 27 CFR Part 27). 

Marking 

 Wines imported in bottles or other containers (except those containing less than 

seven percent alcohol by volume) must be packaged, marked, branded, and labeled in 

accordance with the regulations in 27 CFR Part 4. Wines with less than seven percent 

alcohol by volume are not subject to 27 CFR Part 4, but they must be marked in 

accordance with Food and Drug Administration rules. Imported malt beverages, 

including alcohol-free and nonalcoholic malt beverages, must be labeled in conformance 

with the regulations in 27 CFR Part 7. The labeling regulations governing imported 

distilled spirits can be found in 27 CFR Part 5. 

Each bottle, cask or other immediate container of imported distilled spirits, wines, 

or malt beverages must be marked for CBP purposes to indicate the country of origin of 

its contents unless the shipment comes within one of the exceptions outlined in Chapter 

32 (“Rules of Origin”) of this book. 
138

138

Health Warning Statement 

TTB regulations in 27 CFR Part 16 require the following health warning to 

appear on the labels of containers of alcoholic beverages bottled on or after Nov. 18, 

1989: 

Certificate of Label Approval 

Labels affixed to bottles of imported distilled spirits, wine and malt beverages 

must be covered by certificates of label approval issued by TTB to the importer. 

Certificates of label approval or photostatic copies of these certificates must be filed with 

CBP before the goods can be released for sale in the United States. These requirements 

do not apply to wines containing less than seven percent alcohol, but they do apply to 

fermented malt beverages if the state in which the malt beverage is withdrawn for 

consumption imposes labeling requirements similar to federal requirements. 

Foreign Documentation 

Importers of wines and distilled spirits should consult TTB about certificates of 

origin, identity, age, and proper cellar treatment. Certain wines or distilled spirits require 

original certificates of origin as a condition of entry. Also, an importer of natural wine 

must possess, at the time of importation, certification regarding proper cellar treatment, 

as provided in 27 CFR 27.140. 

Requirements of Other Agencies 

 The importation of alcoholic beverages is also subject to the specific requirements 

of the Food and Drug Administration. Certain plant materials, when used in bottle jackets 

for wine or other liquids, are subject to special restrictions under plant quarantine 

regulations of the Animal and Plant Health Inspection Service. All bottle jackets made of 

dried or unmanufactured plant materials are subject to inspection upon arrival and are 

referred to the Department of Agriculture.

41. Motor Vehicles And Boats 

Automobiles, Vehicles And Vehicle Equipment 

GOVERNMENT WARNING: (1) According to the Surgeon 

General, women should not drink alcoholic beverages 

during pregnancy because of the risk of birth defects. (2) 

Consumption of alcoholic beverages impairs your ability to 

drive a car or operate machinery and may cause health 

problems.
139

139

Safety, Bumper, and Emission Requirements. As a general rule, all imported motor 

vehicles less than 25 years old and items of motor vehicle equipment must comply with 

all applicable Federal Motor Vehicle Safety Standards (FMVSS) in effect when these 

vehicles or items were manufactured. A CBP inspection at the time of entry will 

determine such compliance, which is verified by the original manufacturer’s certification 

permanently affixed to the vehicle or merchandise. An entry declaration form, HS-7, 

must be filed when motor vehicles or items of motor vehicle equipment are entered. The 

HS-7 can be obtained from customs brokers or ports of entry. 

Certain temporary importations may be exempt from the requirements for 

conformance if written approval is obtained in advance from both the U.S. Department of 

Transportation and the Environmental Protection Agency. This includes vehicles brought 

in for research, demonstrations, investigation, studies, testing or competitive events. 

Also, EPA form 3520-1 and DOT form HS-7 must be submitted to CBP at the time entry 

for such vehicles is made. 

Vehicles imported for temporary use by certain nonresidents or by members of 

foreign governments or foreign armed forces may not be required to comply with safety, 

bumper, emission, or theft-prevention standards. Nonconforming vehicles imported by 

nonresidents for personal use must be exported at the end of one year. Vehicles described 

in this paragraph may also require EPA and DOT declarations (forms 3520-1 and HS-7, 

respectively). 

A DOT bond in the amount of 150 percent of the vehicle’s dutiable value must be 

posted at the port of entry when a noncertified or nonconforming vehicle is imported for 

permanent use. The importer must also sign a contract with a DOT-registered importer, 

who will modify the vehicle to conform with all applicable safety and bumper standards 

and who can certify the modification(s). A copy of this contract must be furnished to 

CBP with the HS-7 at the port of entry. Furthermore, the vehicle model and model year 

must be determined to be eligible for importation. 

For additional information or details on these requirements, contact: 

 U.S. Department of Transportation 

National Highway Traffic Safety Administration 

Director of the Office of Vehicle Safety Compliance (NEF-32) 

400 Seventh Street, SW 

Washington, DC 20590 

Tel. 1.800.424.9393. 

The Clean Air Act, as amended, prohibits the importation of any motor vehicle or motor 

vehicle engine not in conformity with emission requirements prescribed by the U.S. 

Environmental Protection Agency. This restriction applies whether the motor vehicle or 

motor-vehicle engine is new or used, and whether it was originally produced for sale and 

use in a foreign country or originally produced (or later modified) to conform to EPA 
140

140

requirements for sale or use in the United States. In addition to passenger cars, all 

trucks, multipurpose vehicles (e.g., all-terrain vehicles, campers), motorcycles, etc., that 

are capable of being registered by a state for use on public roads or that the EPA has 

deemed capable of being safely driven on public roads, are subject to these requirements. 

The term “vehicle” is used below to include all EPA-regulated vehicles and engines. 

Nonroad Engine Imports

In accordance with the Clean Air Act and implementing regulations, 40 CFR 

Parts 89, 90 and 91, the Environmental Protection Agency began regulating certain 

nonroad diesel and gasoline engines, requiring that they meet federal emission standards 

beginning January 1, 1996. 

Nonroad, also referred to as off-road or off-highway” is a term that covers a 

diverse group of engines and equipment. The nonroad category includes lawn and garden 

equipment, outdoor power equipment, recreational equipment, farm equipment, 

construction equipment, marine engines, and locomotives. 

Prior to importation into the United States, regulated nonroad engines must be 

covered by an EPA-issued Certificate of Conformity. EPA issues the certificate to the 

engine manufacturer; the certificate declares that the engine family named on the 

certificate conforms with all applicable emissions standards and other requirements. It 

also permits the manufacturer to sell, offer for sale, introduce into commerce, or import 

into the United States, the named engine family. Certificates are issued for only one 

model year at a time. A label confirming that the engine meets emission standards must 

be affixed to the engine and readily visible. 

Upon request, an importer must provide an EPA Form 3520-21 to CBP at the time 

of entry into the United States. This form must contain the following information about 

the engine: 

• Model, 

• Model number, 

• Serial number, 

• Horsepower, 

• Build date, and 

• Manufacturer. 

 

It must also include a description of the equipment or vehicle containing the engine, 

including: 

• The equipment manufacturer, 

• Equipment serial number, 

• Location of the EPA emissions label, and 
141

141

• Engine serial number. 

For additional information and specific guidelines regarding the importation 

of nonroad engines subject to EPA emissions standards, please refer to the EPA’s 

web page, “Importing Vehicles and Engines,” at www.epa.gov/otaq/imports/. To 

obtain the EPA Form 3520-21, please refer to EPA's Website, 

www.epa.gov/otaq/imports/forms/3520-21.pdf. 

For technical assistance, please contact EPA’s Office of Civil Enforcement, 

Air Enforcement Division, at 202.564.8673. 

U.S.-Version Vehicles: Any person may import U.S.-version vehicles. All such 1971 and 

later models are required to have a label in a readily visible position in the engine 

compartment stating that the vehicle conforms to U.S. requirements. This label will read 

“Vehicle Emission Control Information” and will have a statement by the manufacturer 

that the vehicle meets EPA emission requirements at the time of manufacture. If this label 

is not present, the importer should obtain a letter of conformity from the manufacturer’s 

United States representative—not from a dealership—prior to importation. 

Non-U.S.-Version Vehicles: Individuals are not permitted to import non-U.S.-version 

vehicles (unless otherwise excluded or exempted; see next sections). These vehicles must 

be imported (entered) by an Independent Commercial Importer (ICI) having a currently 

valid qualifying certificate of conformity for each vehicle being imported. The ICI will 

be responsible for performing all necessary modifications, testing and labeling, as well as 

providing an emissions warranty identical to the emissions warranty required of new 

vehicles sold in the U.S. 

A list of approved ICIs is available from the EPA. Vehicles at least 21 years old 

are exempt from these provisions and may be imported without modification. 

Words of Caution: 

• Not all nonconforming vehicles are eligible for importation, and ICIs are 

not required to accept vehicles for which they have qualifying certificates 

of conformity. 

• EPA certification of ICIs does not guarantee the actions or work of the 

ICIs, nor does it regulate contractual agreements and working 

relationships with vehicle owners. 

• EPA strongly recommends that prospective importers buy only 

U.S.-version (labeled) vehicles, because of the expense and potential 

difficulties involved with importing a non-U.S.-version vehicle. 

• EPA strongly recommends that current owners of non-U.S.-version 

vehicles sell or otherwise dispose of them overseas rather than ship and 
142

142

import them into the U.S., because of the expense and potential 

difficulties involved with importing a non-U.S.-version vehicle. 

• Before shipping a nonconforming vehicle for importation, EPA strongly 

recommends that the importer either make final arrangements with an ICI 

for modifications and testing or obtain EPA approval in writing for 

importation. Storage fees at the ports are costly, and the vehicle may not 

be eligible for importation. 

• The EPA policy that permitted importers a one-time exemption for 

vehicles at least five years old has been eliminated. 

• EPA considers a U.S.-version vehicle that has had modifications to its 

drive train or emission control system to be a non-U.S.-version vehicle, 

even though it may be labeled a U.S.-version vehicle. 

For Further Information: 

 Environmental Protection Agency 

 2000 Traverwood Drive 

 Ann Arbor, Michigan 48105 

 Attn: Imports Division 

 Tel. 734.214.4100. 

Final Word of Caution. Modifications necessary to bring a nonconforming vehicle into 

conformity with safety, bumper, or emission standards may require extensive 

engineering, be impractical or impossible, or the labor and materials may be unduly

expensive. It is highly recommended that these modifications be investigated before a 

vehicle is purchased for importation. 

Boat Safety Standards 

Imported boats and associated equipment are subject to U.S. Coast Guard safety 

regulations or standards under the Federal Boat Safety Act of 1971. Products subject to 

standards must have a compliance certification label affixed to them. Certain hulls also 

require a hull identification number to be affixed. A U.S. Coast Guard import declaration 

is required to be filed with entries of nonconforming boats. Further information may be 

obtained from the Commandant, U.S. Coast Guard, Washington, DC 20593. 

Dutiability 

Vessels brought into the United States for use in trade or commerce are not 

dutiable. Yachts or pleasure boats brought into the United States by nonresidents for their 

own use in pleasure cruising are also not dutiable. 

Yachts or pleasure boats owned by a resident or brought into the United States for 

sale or charter to a resident are dutiable. Further information may be found in CBP’s 

pamphlet Pleasure Boats. 
143

143

Restrictions on Use 

Vessels that are foreign-built or of foreign registry may be used in the United 

States for pleasure purposes and in the foreign trade of the United States. However, 

federal law prohibits the use of such vessels in the coastwise trade, i.e., the transportation 

of passengers or merchandise between points in the United States, including carrying 

fishing parties for hire. Questions concerning the use of foreign-built or foreign-flag 

vessels should be addressed to: 

Chief, Cargo Security 

Carriers and Immigration Branch 

Office of Regulations and Rulings 

 U.S. Customs and Border Protection 

1300 Pennsylvania Avenue, NW, Mint Annex 

Washington, DC 20229 

42. Import Quotas 

An import quota is a quantity control on imported merchandise for a certain 

period of time. Quotas are established by legislation, by directives, and by proclamations 

issued under the authority contained in specific legislation. The majority of import quotas 

are administered by CBP. The Commissioner of CBP controls the importation of quota 

merchandise but has no authority to change or modify any quota. 

United States import quotas may be divided into two types: absolute and 

tariff-rate. Under the North American Free Trade Agreement (NAFTA), there are 

tariff-preference levels, which are administered like tariff-rate quotas. 

Tariff-rate quotas provide for the entry of a specified quantity of the quota 

product at a reduced rate of duty during a given period. There is no limitation on the 

amount of the product that may be entered during the quota period, but quantities entered 

in excess of the quota for the period are subject to higher duty rates. In most cases, 

products of Communist-controlled areas are not entitled to the benefits of tariff-rate 

quotas. 

Absolute quotas are quantitative, that is, no more than the amount specified may 

be permitted entry during a quota period. Some absolute quotas are global, while others 

are allocated to specified foreign countries. Imports in excess of a specified quota may be 

held for the opening of the next quota period by placing it in a foreign trade zone or by 

entering it for warehouse, or it may be exported or destroyed under CBP supervision. 

The usual CBP procedures generally applicable to other imports apply with 

respect to commodities subject to quota limitations. 

The quota status of a commodity subject to a tariff-rate quota cannot be 
144

144

determined in advance of its entry. The quota rates of duty are ordinarily assessed on 

such commodities entered from the beginning of the quota period until such time in the 

period as it is determined that imports are nearing the quota level. CBP port directors are 

then instructed to require the deposit of estimated duties at the over-quota duty rate and 

to report the time of official presentation of each entry. A final determination is then 

made of the date and time when a quota is filled, and all port directors are advised 

accordingly. 

Some of the absolute quotas are invariably filled at or shortly after the opening of 

the quota period. Each of these quotas is therefore officially opened at noon Eastern 

Standard Time, or the equivalent in other time zones, on the designated effective date. 

When the total quantity for these entries filed at the opening of the quota period exceeds 

the quota, the merchandise is released on a pro rata basis, the pro rata being the ratio 

between the quota quantity and the total quantity offered for entry. This assures an 

equitable distribution of the quota. 

Merchandise is not regarded as presented for purposes of determining quota 

priority until an entry summary or withdrawal from warehouse for consumption has been 

submitted in proper form and the merchandise is located within the port limits. 

Commodities Subject To Quotas Administered By CBP 

As provided in the Harmonized Tariff Schedule of the United States, the 

commodities listed below are subject to quota limitations in effect as of the date of 

publication of this book. Local CBP officers can be consulted about any changes. 

Information may also be obtained by contacting: 

 Quota Staff 

 U.S. Customs and Border Protection 

 1300 Pennsylvania Avenue, NW 

 Washington, DC 20229 

 Tel. 202.927.5850. 

Tariff-Rate Quotas 

• Anchovies, 

• Brooms, 

• Broom corn brooms, 

• Ethyl alcohol, 

• Lamb, 

• Line pipe, 

• Milk and cream, 

• Olives, 

• Satsumas (mandarins), 
145

145

• Tuna, 

• Upland cotton, and 

• Wire rod. 

NAFTA 

Presidential Proclamation 6641 implemented the North American Free Trade 

Agreement and established tariff-preference levels on the following qualifying imported 

goods: 

Imported from Mexico: 

• Chapter 99, Subchapter VI, U.S. Note 4 (99 USN 4)—Milk and cream, 

• 99 USN 5—Dried milk and dried cream, 

• 99 USN 6—Dried milk and dried cream, 

• 99 USN 7—Milk and cream (condensed and evaporated), 

• 99 USN 8—Cheese, 

• 99 USN 9—Tomatoes, 

• 99 USN 10—Tomatoes, 

• 99 USN 11—Onions and shallots, 

• 99 USN 12—Eggplants, 

• 99 USN 13—Chili peppers, 

• 99 USN 14—Squash, 

• 99 USN 15—Watermelons, 

• 99 USN 16—Peanuts, 

• 99 USN 18—Sugars derived from sugar cane or sugar beets, 

• 99 USN 19—Blended syrups, 

• 99 USN 20—Sugars derived from sugar cane or sugar beets, 

• 99 USN 21—Orange juice, 

• 99 USN 22—Orange juice, 

• 99 USN 25—Cotton, 

• 9906.96.01—Brooms, 

• Section XI Additional U.S. Notes—cotton or man-made fiber apparel, 

wool apparel, cotton or man-made fiber fabrics and made-ups and cotton 

or man-made fibers yarns. 

Imported from Canada: 

• Section XI Additional U.S. Notes—cotton or man-made fiber apparel, 

wool apparel, cotton or man-made fiber fabrics and made-ups and cotton 

or man-made fibers yarns. 

Tariff-Rate Quotas—GATT: 
146

146

Presidential Proclamation 6763 implemented the GATT Uruguay Round 

Agreements for the following tariff-rate commodities: 

• Chapter 2, Additional U.S. Note 3 (2 AUSN 3)—Beef, 

• 4 AUSN 5—Milk and cream, 

• 4 AUSN 9—Dried milk and dried cream, 

• 4 AUSN 10—Dairy products, 

• 4 AUSN 11—Milk and cream (condensed or evaporated), 

• 4 AUSN 12—Dried milk, dried cream, and dried whey (in excess of 

224,981 kilograms), 

• 4 AUSN 18—Canadian cheddar cheese, 

• 12 AUSN 2—Peanuts, 

• 17 AUSN 5—Sugar (including sugar cane), 

• 17 AUSN 7—Articles containing more than 65 percent by dry weight of 

sugar described in 17 AUSN 2, 

• 17 AUSN 8—Articles containing more than 10 percent by dry weight of 

sugar described in 17 AUSN 3, 

• 17 AUSN 9—Blended syrups, 

• 18 AUSN 1—Cocoa powder, 

• 18 AUSN 2—Chocolate, 

• 18 AUSN 3—Chocolate and low-fat chocolate crumb, 

• 19 AUSN 2—Infant formula, 

• 19 AUSN 3—Mixes and doughs, 

• 20 AUSN 5—Peanut butter and paste, 

• 21 AUSN 4—Mixed condiments and mixed seasonings, 

• 21 AUSN 5—Ice cream, 

• 23 AUSN 2—Animal feed, 

• 24 ASUN 5—Tobacco, 

• 52 AUSN 5—Cotton, 

• 52 AUSN 6—Harsh or rough cotton, 

• 52 AUSN 7—Cotton, 

• 52 AUSN 8—Cotton, 

• 52 AUSN 9—Card strips made from cotton, 

• 52 AUSN 10—Fibers of cotton. 

Tariff-Rate Quotas: U.S.-Israel Agreement on Trade in Agricultural Products 

Presidential Proclamation 6962 implemented the U.S.-Israel agreement for the 

following agricultural products: 

• Chapter 99, Subchapter VIII, U.S. Note 3—Butter, fresh or sour cream, 

• Chapter 99, Subchapter VIII, U.S. Note 4—Dried milk, 
147

147

• Chapter 99, Subchapter VIII, U.S. Note 5—Cheese and substitutes for 

cheese, 

• Chapter 99, Subchapter VIII, U.S. Note 6—Peanuts, 

• Chapter 99, Subchapter VIII, U.S. Note 7—Ice cream. 

Textile Articles 

CBP administers import controls on certain cotton, wool, man-made fiber, silk 

blend and other vegetable-fiber articles manufactured or produced in designated 

countries. CBP administers the Special Access Program and the Andean Trade 

Preference Act on certain products which are made of U.S.-formed-and-cut fabric. These 

controls are imposed on the basis of directives issued to the Commissioner of CBP by the 

Chairman of the Committee for the Implementation of Textile Agreements. 

Information concerning specific import controls may be obtained from the 

Commissioner of CBP. Other information concerning the textile program may be 

obtained from: 

 Chairman 

 Committee for the Implementation of Textile Agreements 

 U.S. Department of Commerce 

 Washington, DC 20230. 

Textile Visa and Export License Requirements 

A textile visa is an endorsement in the form of a stamp on an invoice or export 

control license that is executed by a foreign government. It is used to control the 

exportation of textiles and textile products to the United States and to prohibit the 

unauthorized entry of the merchandise into this country. A visa may cover either quota or 

nonquota merchandise. Conversely, quota merchandise may or may not require a visa 

depending upon the country of origin. A visa does not guarantee entry of the merchandise 

into the United States. If the quota closes between the time the visa is issued in the 

foreign country and the shipment’s arrival in the United States, the shipment will not be 

released to the importer until the quota opens again. 

Electronic Visa Information System (ELVIS) 

ELVIS is the electronic transmission of visa information for textile merchandise 

from a specific country to the U.S. CBP. 

Quotas Or Licenses Administered By Other Government Agencies 

 Watches and Watch Movements. There are no licensing requirements or quotas 

on watches and watch movements entering the United States unless the watches and 

watch movements are produced in the insular possessions (U.S. Virgin Islands, American 

Samoa, Guam). The Departments of Commerce and the Interior administer a program 

that establishes an annual allocation for watches and watch movements assembled in the 
148

148

insular possessions to enter the United States free of duty under statistical notes 

(91/5) to Chapter 91 of the Harmonized Tariff Schedule. Licenses are issued only to 

established insular producers. Further information on the insular watch program may be 

obtained from: 

 Statutory Import Programs Staff 

 Import Administration 

 U.S. Department of Commerce 

 Washington, DC 20230 

Dairy Products. Certain dairy products are subject to annual import quotas 

administered by the Department of Agriculture and may be imported at the in-quota rate 

only under import licenses issued by that department. Detailed information on the 

licensing of these products, or the conditions under which limited quantities of the 

products may be imported without licenses, may be obtained from: 

 

 Dairy Import Group 

 Foreign Agricultural Service 

 U.S. Department of Agriculture 

 Washington, DC 20250 

 Tel. 202.720.9439. 

• Chapter 4, Additional U.S. Note 6 (4 AUSN 6)—Butter and fresh or sour 

cream, 

• 4 AUSN 7—Dried milk, 

• 4 AUSN 8—Dried milk or dried cream, 

• 4 AUSN 12—Dried milk, dried cream or dried whey (up to 224,981 

kilograms), 

• 4 AUSN 14—Butter substitutes, 

• 4 AUSN 16—Cheeses and substitutes for cheese, 

• 4 AUSN 17—Blue-molded cheese, 

• 4 AUSN 18—Cheddar cheese (except Canadian cheddar), 

• 4 AUSN 19—American-type cheese, 

• 4 AUSN 20—Edam and Gouda cheese, 

• 4 AUSN 21—Italian-type cheese, 

• 4 AUSN 22—Swiss or Emmentaler cheese, 

• 4 AUSN 23—Cheese and substitutes for cheese, 

• 4 AUSN 25—Swiss or Emmentaler cheese. 

 The above products may be imported at the over-quota rate without an import 

license. 
149

149

FRAUD

43. Civil and Criminal Enforcement Provisions 

Section 592 of the Tariff Act of 1930, as amended (19 U.S.C. 1592), generally 

provides that persons shall be subject to a monetary penalty if they enter, introduce or 

attempt to enter or introduce merchandise into the commerce of the United States by 

fraud, gross negligence or negligence; by using material and false electronically 

transmitted data; written or oral statement; or by document, act, or material omission. In 

limited circumstances, the merchandise of such individuals may be seized to insure 

payment of the penalty and forfeited if the penalty is not paid. 

CBP has applied the civil fraud statute in cases where individuals and companies 

in the United States and abroad have negligently, gross negligently, or intentionally 

provided false information concerning importations into the United States. Individuals 

presenting false information to CBP officers may also be liable for sanctions under a 

criminal fraud statute. Title 18, United States Code, Section 542, provides a maximum of 

two years’ imprisonment, a fine, or both, for each violation involving a fraudulent 

importation or attempted importation. Although Congress initially enacted the civil and 

criminal fraud statutes to discourage individuals from evading payment of lawful duties 

owed to the United States, these laws apply today regardless of whether the United States 

is deprived of lawful duties. 

Under Section 596 of the Tariff Act of 1930, as amended (19 U.S.C. 1595a(c)), 

CBP is required to seize and forfeit all merchandise that is stolen, smuggled, or 

clandestinely imported or introduced. CBP is also required to seize and forfeit controlled 

substances, certain contraband articles, and plastic explosives that do not contain a 

detection agent. 

Merchandise may also be seized and forfeited if: 

• Its importation is restricted or prohibited because of a law relating to 

health, safety or conservation; 

• The merchandise is lacking a federal license required for the importation; 

• The merchandise or packaging is in violation of copyright, trademark, 

trade name, or trade dress protections; 

• The merchandise is intentionally or repetitively marked in violation of 

country of origin marking requirements; or 

• The imported merchandise is subject to quantitative restrictions requiring 

a visa or similar document from a foreign government, and the document 

presented with the entry is counterfeit. 

Federal laws relating to criminal activities commonly known as money laundering 

(e.g., 18 U.S.C. 1956) created criminal and civil provisions that, along with fines and 
150

150

imprisonment, enable the government to prosecute persons for, and seize and forfeit 

property involved in or traceable to, such violations. Criminal penalties include fines of 

not more than $500,000 or twice the value of the property, funds, or monetary 

instruments involved in the violation, whichever is greater, or imprisonment for not more 

than twenty years, or both. There is also a civil penalty of not more than $10,000 or the 

value of the property, funds or monetary instruments involved in the violation, whichever 

is greater. 

Special agents from U.S. Immigration and Customs Enforcement, who operate 

throughout the United States and in the world’s major trading centers, enforce the 

criminal fraud, civil fraud, and money laundering statutes. Suspected or known violations 

of any laws that involve importing merchandise into the United States can be reported 

toll-free and anonymously by calling 1-800-BE ALERT (1.800.232.5378). Rewards are 

applicable in many instances of reporting fraud. 
151

151

FOREIGN-TRADE ZONES 

44. Foreign-Trade Zones

Foreign-trade zones are secure areas legally outside the customs territory of the 

United States. Their purpose is to attract and promote international trade and commerce. 

Subzones are special-purpose facilities for companies that cannot operate effectively at 

public zone sites. 

Foreign-trade zones are usually located in or near CBP ports of entry, industrial 

parks or terminal warehouse facilities. These zones must be within 60 miles or 90 

minutes’ driving time from the port of entry limits, while subzones have no limit and are 

located in the zone user’s private facility. 

The Foreign-Trade Zones Board, which is under the Department of Commerce, 

authorizes operations within these zones based upon demonstrating that the intended 

operations are legal and not detrimental to the public interest. Created by the ForeignTrade Zones Act of 1934, the Board reviews and approves applications to establish, 

operate and maintain foreign-trade zones. 

CBP is responsible for activating foreign-trade zones, securing them, controlling 

dutiable merchandise moving in and out of them, protecting and collecting the revenue, 

assuring that there is no evasion or violation of U.S. laws and regulations governing 

imported and exported merchandise, and assuring that the zones program is free from 

terrorist activity. It is important to note that although foreign-trade zones are treated as 

being outside the customs territory of the United States for tariff and entry purposes, all 

other federal laws⎯the Federal Food, Drug, and Cosmetic Act, for example⎯are 

applicable to products and establishments within these zones. 

Foreign exporters planning to open or expand new American outlets may forward 

their goods to a foreign-trade zone in the United States to be held for an unlimited period 

while awaiting a favorable market in the United States or nearby countries. During this 

time, their goods will not be subject to CBP entry requirements, payment of duty, tax or 

bond. 

Treatment of Goods 

Merchandise lawfully brought into these zones may be stored, sold, exhibited, 

broken up, repacked, assembled, distributed, sorted, tested, repaired, sampled, salvaged, 

relabeled, destroyed, processed, graded, cleaned, mixed with foreign or domestic 

merchandise, or otherwise manipulated or manufactured. Merchandise imported for use 

in the zone, such as construction materials or production equipment, may be admitted 

into the zone and assembled prior to entry for consumption. Payment of duty would be 

deferred until such equipment goes into use as production equipment in a Boardauthorized activity. 
152

152

The Foreign-Trade Zones Board may at any time order any goods, process or 

treatment to be excluded from the zone if, in its judgment, they would be detrimental to 

the public interest, health or safety. Any resulting merchandise would thereafter have to 

be exported. 

When foreign goods are admitted to a zone in privileged foreign status, the 

importer may choose to have the merchandise treated, for tariff purposes, in the same 

condition as it was at the time of admission to the zone. By choosing this status, the 

importer “freezes” the goods’ rate of duty and tariff classification in their condition at the 

time of filing the application for privileged foreign status. The rate of duty in force when 

privileged foreign status was chosen will apply regardless of when the merchandise is 

entered into United States customs territory, even though its condition or form may have 

been changed by processing in the zone. By selecting nonprivileged foreign status, the 

importer chooses to have the merchandise treated, for tariff purposes, in its condition and 

quantity as it is constructively transferred from the zone into United States customs 

territory and entered for consumption. 

In most instances the importer may choose the status of the merchandise when it 

is admitted to the zone. The Foreign-Trade Zones Board may require that certain 

commodities be placed in privileged foreign status because of certain trade requirements 

such as antidumping and countervailing-duty considerations. Merchandise may be 

considered exported, for customs or other purposes, upon its admission to a zone in 

zone-restricted status; however, the merchandise taken into a zone under zone-restricted 

status must be for the sole purpose of exportation, destruction (except destruction of 

distilled spirits, wines, and fermented malt liquors) or storage. 

An important feature of foreign-trade zones for foreign merchants entering the 

American market is that the goods may be brought to the threshold of the market, making 

immediate delivery certain and avoiding possible cancellation of orders due to shipping 

delays. 

Producing articles in zones through the combined use of domestic and foreign 

materials makes it unnecessary to send domestic materials abroad for manufacture or to 

pay duty or obtain a bond for foreign materials that have been imported for this purpose. 

Duty on foreign goods involved in such processing or manufacture are calculated only on 

the actual quantity of the foreign goods incorporated into the merchandise and transferred 

from a zone for entry into the commerce of the United States. Allowances are made for 

unrecoverable waste resulting from such manufacture or manipulation, thereby 

eliminating payment of duty except on the articles that are actually entered. Recoverable 

waste will be placed in privileged foreign status and will be dutiable according to the 

condition it was in when it was admitted to the zone and according to the quantity entered 

into the commerce of the United States. 
153

153

The Foreign-Trade Zones Act also allows exhibiting merchandise within a 

zone. Zone facilities may be utilized for the full exhibition of foreign merchandise for an 

unlimited length of time with no requirement for exportation or payment of duty. 

Merchandise exhibited in a zone would be held under the operator’s bond. Thus, the 

owner of goods in a zone may display the goods where they are stored, establish his or 

her own showrooms, or join with other importers to display merchandise in a permanent 

exhibition. The importer may also sell from stock in a zone wholesale quantities. Retail 

trade is prohibited in zones. 

Domestic merchandise may be taken into a zone and, providing its identity is 

maintained in accordance with regulations, may be returned to customs territory free of 

quotas, duty, or tax, even though while in the zone it may have been combined with or 

made part of other articles. However, domestic distilled spirits, wine, and beer, and a 

limited number of other kinds of merchandise generally may not be processed while in 

the zone. 

Advantages 

 Manipulation and manufacture in a zone may produce cost savings. For example, 

many products shipped to a zone in bulk can be dried, sorted, graded, cleaned, bagged or 

packed, resulting in savings of duties and taxes on moisture taken from content or dirt 

removed and culls thrown out. Damaged packages or broken bottles can be removed from 

shipments of packaged or bottled goods. If evaporation results during shipment or while 

goods are stored in the zone, contents of barrels or other containers can be regauged and 

savings obtained, as duty is not payable on the portions lost or removed. In other words, 

the contents of barrels or other containers can be measured at the time of transfer to 

customs territory to insure that duty is not charged on any portion lost to evaporation, 

leakage, breakage, or otherwise. These operations may also be conducted in bonded 

warehouses. 

Savings in shipping charges, duty, and taxes may also result from such operations 

as shipping unassembled or disassembled furniture, machinery, etc., to the zone and 

assembling or reassembling it there. 

Merchandise otherwise up to standard may be re-marked or relabeled in the zone 

(or bonded warehouse) to conform to requirements for entry into the commerce of the 

United States. Re-marking or relabeling that is misleading is not permitted in the zone. 

Substandard foods and drugs may, in certain cases, be reconditioned to meet the 

requirements of the Food, Drug, and Cosmetic Act. 

There is no time limit on how long foreign merchandise may be stored in a zone 

or when it must be entered into United States customs territory, re-exported, or destroyed. 

Transfer of Goods in Bonded Warehouses 

Foreign merchandise in CBP bonded warehouses may be transferred to foreign-
154

154

trade zones at any time before their retention date in the bonded warehouse expires, 

but such a transfer may only be made for the purpose of eventual exportation, 

destruction, or permanent storage. 

When foreign merchandise is transferred to a zone from a CBP bonded 

warehouse, the bond is cancelled and all obligations regarding duty payment or when 

merchandise must be re-exported are terminated. Similarly, the owner of domestic 

merchandise stored in Internal Revenue bonded warehouses may transfer his or her goods 

to a zone and obtain cancellation of bonds. In addition, domestic goods moved into a 

zone under zone-restricted status are, upon entering the zone, considered exported for 

purposes of excise and internal revenue tax rebates. A manufacturer operating in U.S. 

customs territory using dutiable imported materials in his or her product may, upon 

transferring the product to the zone for export and complying with appropriate 

regulations, also obtain drawback of duties paid or cancellation of bond. 

General information about United States foreign-trade zones and their locations 

may be obtained from: 

 Foreign-Trade Zones Board 

 Department of Commerce 

 Washington, DC 20330 

Questions about the legal aspects of CBP responsibilities in regard to foreign-trade zones 

should be addressed to: 

Chief, Cargo Control 

U.S. Customs and Border Protection 

Washington, DC 20229 

 Questions about the operational aspects of such responsibilities should be 

addressed to the appropriate CBP port director. The Foreign-Trade Zones Manual may be 

purchased from the Superintendent of Documents, U.S. Government Printing Office, 

Washington, DC 20402. When ordering, refer to CBP Publication No.0000-0559. 

 The Foreign-Trade Zones Manual may also be viewed at or downloaded from 

CBP’s Website, www.cbp.gov. 
155

155

APPENDIX 

Contents 

Chapter 

 Page 

1. INVOICES 

Type of Invoice Required—Sec. 141.83, CBP Regulations A-X 

Pro Forma Invoice A-X 

2. ADDITIONAL INFORMATION 

Required for Certain Classes of Merchandise—Sec. 141.89, 

 CBP Regulations A-X 

3. CUSTOMS VALUATION 

Tariff Act of 1930— Sec. 402 [19 U.S.C. 1401a] A-X 

4. OTHER FORMS 

Carrier’s Certificate A-X 

CBP 5291— Power of Attorney A-X 

CBP 5297— Corporate Surety Power of Attorney A-X 

CBP 301— CBP Bond A-X 

CBP 7501— Entry Summary A-X 

5. EPA-REGULATED REFRIGERANTS 

Class I refrigerants A-X 

Class II refrigerants A-X 

6. OTHER AGENCIES 

Addresses, Phone Numbers, and Websites A-X
1. INVOICES 

§ 141.83 Type of invoice required. 

(a)-(b) [Reserved] 

 

(c) Commercial invoice. (1) A commercial invoice shall be filed for each shipment of 

merchandise not exempted by paragraph (d) of this section. The commercial invoice shall 

be prepared in the manner customary in the trade, contain the information required by 

Secs. 141.86 through 141.89, and substantiate the statistical information required by Sec. 

141.61(e) to be given on the entry, entry summary, or withdrawal documentation. 

(2) The port director may accept a copy of a required commercial invoice in place of the 

original. A copy, other than a photostatic or photographic copy, shall contain a 

declaration by the foreign seller, the shipper, or the importer that it is a true copy. 

(d) Commercial invoice not required. A commercial invoice shall not be required in 

connection with the filing of the entry, entry summary, or withdrawal documentation for 

merchandise listed in this paragraph. The importer, however, shall present any invoice, 

memorandum invoice, or bill pertaining to the merchandise which may be in his 

possession or available to him. If no invoice or bill is available, a pro forma (or 

substitute) invoice, as provided for in Sec. 141.85, shall be filed, and shall contain 

information adequate for the examination of merchandise and the determination of duties, 

and information and documentation which verify the information required for statistical 

purposes by Sec. 141.61(e). The merchandise subject to the foregoing requirements is as 

follows: 

(1) [Reserved] 

(2) Merchandise not intended for sale or any commercial use in its imported condition or 

any other form, and not brought in on commission for any person other than the 

importer. 

(3)-(4) [Reserved] 

(5) Merchandise returned to the United States after having been exported for repairs or 

alteration under subheadings 9802.00.40 and 9802.00.60, Harmonized Tariff 

Schedule of the United States (19 U.S.C. 1202). 

(6) Merchandise shipped abroad, not delivered to the consignee, and returned to the 

United States. 

(7) Merchandise exported from continuous CBP custody within 6 months after the date 

of entry. 

(8) Merchandise consigned to, or entered in the name of, any agency of the U.S. 

Government. 

(9) Merchandise for which an appraisement entry is accepted. 

(10) Merchandise entered temporarily into the customs territory of the United States 

under bond or for permanent exhibition under bond. 

(11) Merchandise provided for in section 466, Tariff Act of 1930 (19 U.S.C. 1466), 

which pertain to certain equipment, repair parts, and supplies for vessels. 

(12) Merchandise imported as supplies, stores, and equipment of the importing carrier 
157

157

and subsequently made subject to entry pursuant to section 446, Tariff Act of 

1930, as amended (19 U.S.C. 1446). 

(13) Ballast (not including cargo used for ballast) landed from a vessel and delivered for 

consumption. 

(14) Merchandise, whether privileged or nonprivileged, resulting from manipulation or 

manufacture in a foreign trade zone. 

(15) Screenings contained in bulk importations of grain or seeds. 

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-53, 43 FR 6069, Feb. 

13, 1978; T.D. 79-221, 44 FR 46820, Aug. 9, 1979; T.D. 82- 224, 47 FR 53728, Nov. 29, 

1982; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; T.D. 85-39, 50 FR 9612, Mar. 11, 1985; 

T.D. 89-1, 53 FR 51256, Dec. 21, 1988; T.D. 93-66, 58 FR 44130, Aug. 19, 1993; T.D. 

94-24, 59 FR 13200, Mar. 21, 1994; T.D. 97-82, 62 FR 51771, Oct. 3, 1997] 

NOTE: The Customs Service waived the requirement for a special invoice on March 1, 

1982. However, it may still be used. If a commercial invoice is used, it must be signed by 

the seller and shipper or their agents. 

(PRO FORMA INVOICE HERE) 

2. ADDITIONAL INFORMATION 

§ 141.89 Additional Information for certain classes of merchandise. 

(a) Invoices for the following classes of merchandise, classifiable under the Harmonized 

Tariff Schedule of the United States (HTSUS), shall set forth the additional information 

specified: [T.D. 75-42, 75-239, 78-53, 83-251, 84-149.] 

Aluminum and alloys of aluminum classifiable under subheadings 7601.10.60, 

7601.20.60, 7601.20.90, or 7602.00.00, HTSUS (T.D. 53092, 55977, 56143)—Statement 

of the percentages by weight of any metallic element contained in the article. 

Articles manufactured of textile materials, Coated or laminated with plastics or rubber, 

classifiable in Chapter(s) 39, 40, and 42—Include a description indicating whether the 

fabric is coated or laminated on both sides, on the exterior surface or on the interior 

surface. 

Bags manufactured of plastic sheeting and not of a reinforced or laminated 

construction, classified in Chapter 39 or in heading 4202—Indicate the gauge of the 

plastic sheeting. 

Ball or roller bearings classifiable under subheading 8482.10.50 through 8482.80.00, 

HTSUS (T.D. 68-306)—(1) Type of bearing (i.e. whether a ball or roller bearing); (2) If a 

roller bearing, whether a spherical, tapered, cylindrical, needled or other type; (3) 
158

158

Whether a combination bearing (i.e., a bearing containing both ball and roller 

bearings, etc.); and (4) If a ball bearing (not including ball bearing with integral shafts or 

parts of ball bearings), whether or not radial, the following: (a) outside diameter of each 

bearing; and (b) whether or not a radial bearing (the definition of radial bearing is, for 

customs purposes, an antifriction bearing primarily designed to support a load 

perpendicular to shaft axis). 

Beads (T.D. 50088, 55977)—(1) The length of the string, if strung; (2) The size of the 

beads expressed in millimeters; (3) The material of which the beads are composed, i.e. 

ivory, glass, imitation pearl, etc. 

Bed Linen and Bedspreads—Statement as to whether or not the article contains any 

embroidery, lace, braid, edging, trimming, piping or applique work. 

Chemicals—Furnish the use and Chemical Abstracts Service number of chemical 

compounds classified in Chapters 27, 28 and 29, HTSUS. 

Colors, dyes, stains and related products provided for under heading 3204, HTSUS—

The following information is required: (1) Invoice name of product; (2) Trade name of 

product; (3) Identity and percent by weight of each component; (4) Color Index number 

(if none, so state); (5) Color Index generic name (if none so state); (6) Chemical 

Abstracts Service number of the active ingredient; (7) Class of merchandise (state 

whether acid type dye, basic dye, disperse dye, fluorescent brightener, soluble dye, vat 

dye, toner or other (describe); (8) Material to which applied (name the material for 

which the color, dye, or toner is primarily designed). 

Copper (T.D. 45878, 50158, 55977) articles classifiable under the provisions of Chapter 

74, HTSUS—A statement of the weight of articles of copper, and a statement of 

percentage of copper content and all other elements—by weight—of articles classifiable 

according to copper content. 

Copper ores and concentrates (T.D. 45878, 50158, 55977) classifiable in heading 2603, 

and subheadings 2620.19.60, 2620.20.00, 2620.30.00, and heading 7401—Statement of 

the percentage by weight of the copper content and any other metallic elements. 

Cotton fabrics classifiable under the following HTSUS headings: 5208, 5209, 5210, 

5211, and 5212—(1) Marks on shipping packages; (2) Numbers on shipping packages; 

(3) Customer’s call number, if any; (4) Exact width of the merchandise; (5) Detailed 

description of the merchandise; trade name, if any; whether bleached, unbleached, 

printed, composed of yarns of different color, or dyed; if composed of cotton and other 

materials, state the percentage of each component material by weight; (6) Number of 

single threads per square centimeter (All ply yarns must be counted in accordance with 

the number of single threads contained in the yarn; to illustrate: a cloth containing 100 

two-ply yarns in one square centimeter must be reported as 200 single thread); (7) Exact 
159

159

weight per square meter in grams; (8) Average yarn number use this formula: 

100 x (total single yarns per square centimeter) 

—————————————————————————— 

(number of grams per square meter) 

(9) Yarn size or sizes in the warp; (10) Yarn size or sizes in the filling; (11) 

Specify whether the yarns are combed or carded; (12) Number of colors or kinds 

(different yarn sizes or materials) in the filling; (13) Specify whether the fabric is napped 

or not napped; and (14) Specify the type of weave, for example, plan, twill, sateen, 

oxford, etc., and (15) Specify the type of machine on which woven: if with Jacquard 

(Jacq), if with Swivel (Swiv), if with Lappet (Lpt.), if with Dobby (Dobby). 

Cotton raw See § 151.82 of this chapter for additional information required on invoices. 

Cotton waste (T.D. 50044)—(1) The name by which the cotton waste is known, such as 

“cotton card strips”; “cotton comber waste”; “cotton fly waste”; etc.; (2) Whether the 

length of the cotton staple forming any cotton card strips covered by the invoice is less 

than 3.016 centimeters (1 3/16 inches) or is 3.016 centimeters (1 3/16 inches) or more. 

Earthenware or crockeryware composed of a nonvitrified absorbent body (including 

white granite and semiporcelain earthenware and cream-colored ware, stoneware, and 

terra cotta, but not including common brown, gray, red, or yellow earthenware), 

embossed or plain; common salt-glazed stoneware; stoneware or earthenware crucibles; 

Rockingham earthenware; china, porcelain, or other vitrified wares, composed of a 

vitrified nonabsorbent body which, when broken, shows a vitrified, vitreous, 

semi-vitrified, or semivitreous fracture; and bisque or Parian ware (T.D. 53236)—(1) If 

in sets, the kinds of articles in each set in the shipment and the quantity of each kind of 

article in each set in the shipment; (2) The exact maximum diameter, expressed in 

centimeters, of each size of all plates in the shipment; (3) The unit value for each style 

and size of plate, cup, saucer, or other separate piece in the shipment. 

Fish or fish livers (T.D. 50724, 49640, 55977) imported in airtight containers 

classifiable under Chapter 3, HTSUS—(1) Statement whether the articles contain an oil, 

fat, or grease, (2) The name and quantity of any such oil, fat, or grease. 

Footwear, classifiable in headings 6401 through 6405 of the HTSUS— 

1. Manufacturer’s style number. 

2. Importer’s style and/or stock number. 

3. Percent by area of external surface area of upper (excluding 

 reinforcements and accessories) which is: 

Leather a. ————% 

Composition leather b.————% 

Rubber and/or plastics c. ————% 
160

160

Textile materials d. ————% 

Other 

(give separate e. ————% 

percent for each f. ————% 

type of material) 

4. Percent by area of external surface area of outersole (excluding 

 reinforcements and accessories) which is: 

Leather a. ————% 

Composition leather b. ————% 

Rubber and/or plastics c. ————% 

Textile materials d. ————% 

Other 

(give separate e. ————% 

percent for each f. ————% 

type of material) 

You may skip this section if you choose to answer all questions A through Z below: 

I. If 3(a) is larger than any other percent in 3 and if 4(a) is larger than any other 

percent in 4, answer questions F, G, L, M, O, R, S, and X. 

II. If 3(a) is larger than any other percent in 3 and if 4(c) is larger than any other 

percent in 4, answer questions F, G, L, M, O, R, S, and X. 

III. If 3(a) plus 3(b) is larger than any single percent in 3 and 4(d), 4(e) or 4(f) is 

larger than any other percent in 4, stop. 

IV. If 3(c) is larger than any other percent in 3 and if 4(a) or 4(b) is larger than any 

other percent in 4, stop. 

V. If 3(c) is larger than any other percent in 3 and if 4(c) is larger than any other 

percent in 4, answer questions B, E, F, G, H, J, K, L, M, N, O, P, T and W. 

VI. If 3(d) is larger than any other percent in 3 and if 4(a) plus 4(b) is greater than any 

single percent in 4, answer questions C and D. 

VII. If 3(d) is larger than any other percent in 3 and if 4(c) is larger than any single 

percent in 4, answer questions A, C, J, K, M, N, P and T. 

VIII. If 3(d) is larger than any other percent in 3 and if 4(d) is larger than any other 

percent in 4, answer questions U, Y and Z. 

IX. If the article is made of paper, answer questions V and Z. 

If the article does not meet any of the conditions I through IX above, answer all 

questions A through Z, below: 

A. Percent of external surface area of upper (including leather reinforcements and 

accessories). 

Which is leather ————% 

B. Percent by area of external surface area of upper (including all reinforcements and 

accessories). 

Which is rubber ————% 
161

161

and/or plastics ————% 

C. Percent by weight of rubber and/or plastics is 

 ————% 

D. Percent by weight of textile materials plus rubber and/or plastics is 

 ————% 

E. Is it waterproof? 

F. Does it have a protective metal toe cap? 

G. Will it cover the wearer’s ankle bone? 

H. Will it cover the wearer’s knee cap? 

I. [Reserved.] 

J. Is it designed to be a protection against water, oil, grease, or chemicals or cold or 

inclement weather? 

K. Is it a slip-on? 

L. Is it a downhill or cross-country ski boot? 

M. Is it serious sports footwear other than ski boots? (Chapter 64 subheading note 

defines sports footwear.) 

N. Is it a tennis, basketball, gym, or training shoe or the like? 

O. Is it made on a base or platform of wood? 

P. Does it have open toes or open heels? 

Q. Is it made by the (lipped insole) welt construction? 

R. Is it made by the turned construction? 

S. Is it worn exclusively by men, boys or youths? 

T. Is it made by an exclusively adhesive construction? 

U. Are the fibers of the upper, by weight, predominately vegetable fibers? 

V. Is it disposable, i.e., intended for one-time use? 

W. Is it a “Zori”? 

X. Is the leather in the upper pigskin? 

Y. Are the sole and supper made of wool felt? 

Z. Is there a line of demarcation between the outer sole and upper? 

 The information requested above may be furnished on CBPF 5523 or other 

appropriate format by the exporter, manufacturer or shipper. 

Also, the following information must be furnished by the importer or his 

authorized agent if classification is claimed under one of the subheadings below, as 

follows: 

 If subheading 6401.99.80, 6402.19.10, 6402.30.30, 6402.91.40, 6402.99.15, 

6402.99.30, 6404.11.40, 6404.11.60, 6404.19.35, 6404.19.40, or 6404.19.60 is claimed: 

Does the shoe have a foxing or foxing-like band? If so, state its material(s). 

Does the sole overlap the upper other than just at the front of the toe and/or at the 

back of the heel? 

Definitions for some of the terms used in Question A to Z above: For the purpose of this 
162

162

section, the following terms have the approximate definitions below. If either a more 

complete definition or a decision as to its application to a particular article is needed, the 

marker or importer of record (or the agent of either) should contact CBP prior to entry of 

the article. 

a. In an exclusively adhesive construction, all of the pieces of the bottom 

would separate from the upper or from each other if all adhesives, cements, and 

glues were dissolved. It includes shoes in which the pieces of the upper are 

stitched to each other, but not to any part of the bottom. Examples include: 

1. Vulcanized construction footwear; 

2. Simultaneous molded construction footwear; 

3. Molded footwear in which the upper and the bottom is one piece of 

molded rubber or plastic, and 

4. Footwear in which staples, rivets, stitching, or any of the methods 

above are either primary or even just extra or auxiliary, even 

though adhesive is a major part of the reason the bottom will not 

separate from the upper. 

b. Composition leather is made by binding together leather fibers or small 

pieces of natural leather. It does not include imitation leathers not based 

on natural leather. 

c. Leather is the tanned skin of any animal from which the fur or hair has 

been removed. Tanned skins coated or laminated with rubber and/or 

plastics are “leather” only if leather gives the material its essential 

character. 

d. A Line of Demarcation exists if one can indicate where the sole ends and 

the upper begins. For example, knit booties do not normally have a line of 

demarcation. 

e. Men’s, boy’s and youth’s sizes cover footwear of American youths size 11 

and larger for males, and does not include footwear commonly worn by 

both sexes. If more than 4% of the shoes sold in a given size will be worn 

by females, that size is “commonly worn by both sexes.” 

f. Footwear is designed to protect against water, oil or cold or inclement 

weather only if it is substantially more of a protection against those items 

than the usual shoes of that type. For example, a leather oxford will 

clearly keep your feet warmer and drier than going barefoot, but they are 

not a protection in this sense. On the other hand, the snow-jogger is the 

protective version of the nonprotective jogging shoe. 

g. Rubber and/or plastics includes any textile material visibly coated (or 

covered) externally with one or both of those materials. 

h. Slip-on includes: 

1. A boot which must be pulled on. 

2. Footwear with elastic cores which must be stretched to get it on, 

but not a separate piece of elasticized fabric which forms a full 

circle around the foot or ankle. 

i. Sports footwear includes only: 
163

163

1. Footwear which is designed for a sporting activity and has, or 

has provision for, the attachment of spikes, sprigs, cleats, stops, 

clips, bars or the like; 

2. Skating boots (without skates attached), ski boots and crosscountry ski footwear, wrestling boots, boxing boots and cycling 

shoes. 

j. Tennis shoes, basketball shoes, gym shoes, training shoes and the like 

cover athletic footwear other than sports footwear, whether or not 

principally used for such athletic games or purposes. 

k. Textile materials are made from cotton, other vegetable fibers, wool, hair, 

silk or man-made fibers. Note: Cork, wood, cardboard and leather are not 

textile materials. 

l. In turned construction, the upper is stitched to the leather sole wrong side 

out and the shoe is then turned right side out. 

m. Vegetable fibers include cotton, flax and ramie, but does not include either 

rayon or plaiting materials such as rattan or wood strips. 

n. Waterproof footwear includes footwear designed to protect against 

penetration by water or other liquids, whether or not such footwear is 

primarily designed for such purposes. 

o. Welt footwear means footwear construction with a welt, which extends 

around the edge of the outer sole, and in which the welt and shoe upper 

are sewed to a lip on the surface of the insole, and the outer sole of which 

is sewed or cemented to the welt. 

p. A zori has an upper consisting only of straps or thongs of molded rubber 

or plastic. This upper is assembled to a formed rubber or plastic sole by 

means of plugs. 

Fur products and furs (T.D. 53064)—(1) Name or names (as set forth in the Fur 

Products Name Guide (16 CFR 301.0) of the animal or animals that produced the fur, and 

such qualifying statements as may be required pursuant to § 7(c) of the Fur Products 

Labeling Act (15 U.S.C. 69e(c)); (2) A statement that the fur product contains or is 

composed of used fur, when such is the fact; (3) A statement that the fur product contains 

or is composed of bleached, dyed, or otherwise artificially colored fur, when such is the 

fact; (4) A statement that the fur product is composed in whole or in substantial part of 

paws, tails, bellies, or waste fur, when such is the fact; (5) Name and address of the 

manufacturer of the fur product; (6) Name of the country of origin of the furs or those 

contained in the fur product. 

Glassware and other glass products (T.D. 53079, 55977)—Classifiable under Chapter 

70, HTSUS—Statement of the separate value of each component article in the set. 

Gloves—classifiable in subheadings 6116.10.20 and 6216.00.20—Statement as to 

whether or not the article has been covered with plastics on both sides. Grain or grain and 

screenings (T.D. 51284)—Statement on CBP invoices for cultivated grain or grain and 
164

164

screenings that no screenings are included with the grain, or, if there are 

screenings included, the percentage of the shipment which consists of screenings 

commingled with the principal grain. 

Handkerchiefs—(1) State the exact dimensions (length and width) of the merchandise; 

(2) If of cotton indicate whether the handkerchief is hemmed and whether it contains lace 

or embroidery. 

Hats or headgear—(1) If classifiable under subheading 6502.00.40 or 6502.00.60, 

HTSUS—Statement as to whether or not the article has been bleached or colored; (2) If 

classifiable under subheading 6502.00.20 through 6502.00.60 or 6504.00.30 through 

6504.00.90, HTSUS—Statement as to whether or not the article is sewed or not sewed, 

exclusive of any ornamentation or trimming. 

Hosiery—(1) Indicate whether a single yarn measures less than 67 decitex. (2) Indicate 

whether the hosiery is full length, knee length, or less than knee length. (3) Indicate 

whether it contains lace or net. 

Iron or Steel classifiable in Chapter 72 or headings 7301 to 7307, HTSUS (T.D. 53092, 

55977)—Statement of the percentages by weight of carbon and any metallic elements 

contained in the articles, in the form of a mill analysis or mill test certificate. 

Iron oxide (T.D. 49989, 50107)—For iron oxide to which a reduced rate of duty is 

applicable, a statement of the method of preparation of the oxide, together with the patent 

number, if any. 

Machines, equipment and apparatus—Chapters 84 and 85, HTSUS—A statement as to 

the use or method of operation of each type of machine. 

Machine parts (T.D. 51616)—Statement specifying the kind of machine for which the 

parts are intended, or if this is not known to the shipper, the kinds of machines for which 

the parts are suitable. 

Machine tools: (1) Heading 8456 through 8462—machine tools covered by these 

headings equipped with a CNC (Computer Numerical Control) or the facings (electrical 

interface) for a CNC must state so; (2) heading 8458 through 8463—machine tools 

covered by these headings if used or rebuilt must state so; (3) subheading 8456.30.10—

EDM: (Electrical Discharge Machines) if a Traveling Wire (Wire Cut) type must state so. 

Wire EDM’s use a copper or brass wire for the electrode; (4) subheading 457.10.0010 

through 8457.10.0050—Machining Centers. Must state whether or not they have an ATC 

(Automatic Tool Changer). Vertical spindle machine centers with an ATC must also 

indicate the Y-travel; (5) subheadings 8458.11.0030 through 8458.11.00.90—horizontal 

lathes: numerically controlled. Must indicate the rated HP (or KW rating) of the main 

spindle motor. Use the continuous rather than 30-minute rating. 
165

165

Madeira embroideries (T.D. 49988)—(1) With respect to the materials used, furnish: 

(a) country of production; (b) width of the material in the piece; (c) name of the 

manufacturer; (d) kind of material, indicating manufacturer’s quality number; (e) landed 

cost of the material used in each item; (f) date of the order; (g) date of the invoice; (h) 

invoice unit value in the currency of the purchase; (i) discount from purchase price 

allowed, if any, (2) with respect to the finished embroidered articles, furnish: (a) 

manufacturer’s name, design number, and quality number; (b) importer’s design number, 

if any; (c) finished size; (d) number of embroidery points per unit of quantity; (e) total for 

overhead and profit added in arriving at the price of value of the merchandise covered by 

the invoice. 

Motion-picture films—(1) Statement of footage, title, and subject matter of each film; 

(2) declaration of shipper, cameraman, or other person with knowledge of the acts 

identifying the films with the invoice and stating that the basic films were to the best of 

his knowledge and belief exposed abroad and returned for use as newsreel; (3) 

declaration of importer that he believes the films entered by him are the ones covered by 

the preceding declaration and that the films are intended for use as newsreel. 

Paper classifiable in Chapter 48—Invoices covering paper shall contain the following 

information, or will be accompanied by specification sheets containing such information: 

(1) weight of paper in grams per square meter; (2) thickness, in micrometers (microns); 

(3) if imported in rectangular sheets, length and width sheets, in cm; (4) if imported in 

strips, or rolls, the width, in cm. In the case of rolls, the diameter of rolls in cm; (5) 

whether the paper is coated or impregnated, and with what materials; (6) weight of 

coating, in grams per square meter; (7) percentage by weight of the total fiber content 

consisting of wood fibers contained by a mechanical process, chemical sulfate or soda 

process, chemical sulfite process, or semi-chemical process, as appropriate; (8) 

commercial designation, as “writing,” “cover,” “drawing,” “Bristol,” “newsprint,” etc.; 

(9) ash content; (10) color; (11) glaze, or finish; (12) Mullen bursting strength, and 

Mullen index; (13) stretch factor, in machine direction and in cross direction; (14) tear 

and tensile readings; in machine direction, in cross direction, and in machine direction 

plus cross direction; (15) identification of fibers as “hardwood” where appropriate; (16) 

crush resistance; (17) brightness; (18) smoothness; (19) if bleached, whether bleached 

uniformly throughout the mass; (20) whether embossed, perforated, creped or crinkled. 

Plastic plates, sheets, film, foil and strip of headings 3920 and 3921—(1) Statement as 

to whether the plastic is cellular or noncellular; (2) specification of the type of plastic; (3) 

indication of whether or not flexible and whether combined with textile or other material. 

Printed matter classifiable in Chapter 49—Printed matter entered in the following 

headings shall have, on or with the invoices covering such matter, the following 

information: (1) Heading 4901—(a) whether the books are: dictionaries, encyclopedias, 

textbooks, bound newspapers or journals or periodicals, directories, bibles or other prayer 
166

166

books, technical, scientific or professional books, art or pictorial books, or “other” 

books; (b) if “other” books, whether hardbound or paperbound; (c) if “other” books, 

paperbound, other than “rack size”: number of pages (excluding covers). (2) Heading 

4902—(a) whether the journal or periodical appears at least four times a week. If the 

journal or periodical appears other than at least four times a week, whether it is a 

newspaper supplement printed by a gravure process, is a newspaper, business or 

professional journal or periodical, or other than these; (3) Heading 4904—whether the 

printed or manuscript music is sheet music, not bound (except by stapling or folding); (4) 

Heading 4905—(a) whether globes, or not; (b) if not globes, whether in book form, or 

not; (c) in any case, whether or not in relief; (5) cards, greeting cards, or other; (7) 

Heading 4910—(a) whether or not printed on paper by a lithographic process; (b) if 

printed on paper by a lithographic process, the thickness of the paper, in mum; (8) 

Subheading not printed over 20 years at time of importation, whether suitable for use in 

the production of articles of heading 4902; (c) if not printed over 20 years at time of 

importation, and not suitable for use in the production of articles of heading 4901, 

whether the merchandise is lithographs on paper or paperboard; (d) if lithographs on 

paper or paperboard, under the terms of the immediately preceding description, thickness 

of the paper or paperboard, and whether or not posters; (e) in any case, whether or not 

posters; (f) in any case, whether or not photographic negatives or positives on transparent 

bases; (b) Subheading 4911.99—If not carnets, or parts thereof, in English or French, 

whether or not printed on paper in whole or in part by a lithographic process. 

Pulp classifiable in Chapter 47—(1) Invoices covering chemical woodpulp, dissolving 

trades, in Heading 4702 shall state the insoluble fraction (as percentage) after one hour in 

a caustic soda solution containing 18 percent sodium hydroxide (NaOH) at 20o C; (2) 

Subheading 4702.00.0020—Pulp entered under this subheading shall in addition contain 

on or with the invoice the ash content as a percentage by weight. 

Refrigeration equipment (1) Refrigerator-freezers classifiable under subheading 

8418.10.00 and (2) refrigerators classifiable under 8418.21.00—(a) statement as to 

whether they are compression or absorption type; (b) statement of other refrigerated 

volume in liters; (3) freezers classifiable under subheading 8418.30.00 and 8418.40.00—

statement as to whether they are chest or upright type; (4) liquid chilling refrigerating 

unless classifiable under subheading 8418.69.0045 through 8418.69.0060—statement as 

to whether they are centrifugal open-type, centrifugal hermetic-type, absorption-type or 

reciprocating type. 

Rolling mills—Subheading 8455.30.0005 through 8455.30.0085. Rolls for rolling mills: 

Indicate the composition of the roll—gray iron, cast steel or other—and the weight of 

each roll. 

Rubber Products of Chapter 40—(1) Statement as to whether combined with textile or 

other material; (2) statement whether the rubber is cellular or noncellular, unvulcanized 

or vulcanized, and if vulcanized, whether hard rubber or other than hard rubber. 
167

167

Screenings or scalpings of grains or seeds (T.D. 51096)—(1) Whether the commodity 

is the product of a screening process; (2) if so, whether any cultivated grains have been 

added to such commodity; (3) If any such grains have been added, the kind and 

percentage of each. 

Textile fiber products (T.D. 55095—(1) The constituent fiber or combination of fibers 

in the textile fiber product, designating with equal prominence each natural or 

manufactured fiber in the textile fiber product by its generic name in the order of 

predominance by the weight thereof if the weight of such fiber is 5 percent or more of the 

total fiber weight of the product; (2) percentage of each fiber present, by weight, in the 

total fiber content of the textile fiber product; (3) the name, or other identification issued 

and registered by the Federal Trade Commission, of the manufacturer of the product or 

one or more persons subject to § 3 of the Textile Fiber Products Identification Act (15 

U.S.C. 70a) with respect to such product; (4) the name of the country where processed or 

manufactured. See also “Wearing Apparel” below. 

Tires and Tubes for tires, of rubber or plastics—(1) Specify the kind of vehicle for 

which the tire is intended, i.e. airplane, bicycle, passenger car, on-the-highway light or 

heavy truck or bus, motorcycle; (2) if designed for tractors provided for in subheading 

8701.90.10, or for agricultural or horticultural machinery or implements provided for in 

Chapter 84 or in subheading 8716.80.10, designate whether the tire is new, recapped, or 

used; pneumatic or solid; (3) indicate whether the tube is designed for tires provided for 

in subheading 4011.91.10, 4011.99.10, 4012.10.20, or 4012.20.20. 

Tobacco (including tobacco in its natural state) (T.D. 44854, 45871)—(1) Specify in 

detail the character of the tobacco in each bale by giving (a) country and province of 

origin, (b) year of production, (c) grade or grades in each bale, (d) number of carrots or 

pounds of each grade if more than one grade is packed in a bale, (e) the time when, place 

where, and person from whom purchased, (f) price paid or to be paid for each bale or 

package, or price for the vega or lot is purchased in bulk, or if obtained otherwise than by 

purchase, state the actual market value per bale; (2) if an invoice covers or includes bales 

of tobacco which are part of a vega or lot purchased in bulk, the invoice must contain or 

be accompanied by a full description of the vega or lot purchased; or if such description 

has been furnished with a previous importation, the date and identity of such shipment; 

(3) packages or bales containing only filler leaf shall be invoiced as filler; when 

containing filler and wrapper but not more than 35 percent of wrapper, they shall be 

invoiced as mixed; and when containing more than 35 percent of wrapper, they shall be 

invoiced as wrapper. 

Watches and watch movements classifiable under Chapter 91 of the HTSUS—For all 

commercial shipments of such articles, there shall be required to be shown on the 

invoice, or on a separate sheet attached to and constituting a part of the invoice, such 

information as will reflect with respect to each group, type, or model, the following: 
168

168

(A) For watches, a thorough description of the composition of the watch 

cases, the bracelets, bands or straps, the commercial description (ebauche 

caliber number, ligne size and number of jewels) of the movements 

contained in the watches, and the type of battery (manufacturer’s name 

and reference number), if the watch is battery operated. 

(B) For watch movements, the commercial description (ebauche caliber 

number, ligne size and number of jewels). If battery-operated, the type of 

battery (manufacturer’s name and reference number). 

(C) The name of the manufacturer of the exported watch movements and the 

name of the country in which the movements were manufactured. 

Wearing apparel—(a) All invoices for textile wearing apparel should indicate a 

component material breakdown in percentages by weight for all component fibers present 

in the entire garment, as well as separate breakdowns of the fibers in the (outer) shell 

(exclusive of linings, cuffs, waistbands, collars and other trimmings) and in the lining; (2) 

for garments which are constructed of more than one component or material 

(combination of knits and not knit fabric or combinations of knit and/or not knit fabric 

with leather, fur, plastic including vinyl, etc.), the invoice must show a fiber breakdown 

in percentages by weight for each separate textile material in the garment and a 

breakdown in percentages by weight for each nontextile material for the entire garment; 

(3) for woven garments, indicate whether the fabric is yarn dyed and whether there are 

“two or more colors in the warp and/or filling’’; (4) for all-white T-shirts and singlets 

indicate whether or not the garment contains pockets, trim, or embroidery; (5) for 

mufflers-state the exact dimensions (length and width) of the merchandise. 

Wood products—(1) Wood sawed or chipped lengthwise, sliced or peeled, whether or 

not planed, sanded, or finger-jointed, of a thickness exceeding 6 mm (lumber), 

classifiable under Chapter 44 heading 4407, HTSUS, and wood continuously shaped 

along any of its edges or faces, whether or not planed, sanded or finger-jointed; 

coniferous: Subheading 4409.10.90 and nonconiferous: Subheading 4409.20.90, HTSUS, 

and dutiable on the basis of cubic meters—Quantity in cubic meter (m) before dressing; 

(2) fiberboard of wood or other ligneous materials whether or not bonded with resins or 

other organic substances, under Chapter 44, Heading 4411, HTSUS, and classifiable 

according to its density-density in grams per cubic centimeter (cm); (3) plywood 

consisting solely of sheets of wood, classifiable under Chapter 44, Subheading 

4412.11,4412.12, and 4412.19, HTSUS, and classifiable according to the thickness of the 

wood sheets-thickness of each ply in millimeter (mm); 

Wool and hair—See 151.62 of this chapter for additional information required on 

invoices. 

Wool products, except carpets, rugs, mats, and upholsteries, and wool products made 

more than 20 years before importation (T.D. 50388, 51019) (1) The percentage of the 
169

169

total fiber weight of the wool product, exclusive of ornamentation not exceeding 5 

per cent of said total fiber weight, of (a) wool; (b) reprocessed wool; (c) reused wool; (d) 

each fiber other than wool if said percentage by weight of such fiber is 5 per cent or 

more; and (e) the aggregate of all fibers; (2) the maximum percentage of the total weight 

of the wool product, of any nonfibrous loading, filling, or adulterating matter; and (3) the 

name of the manufacturer of the wool product, except when such product consists of 

mixed wastes, residues, and similar merchandise obtained from several suppliers or 

unknown sources. 

Woven fabric of man-made fibers in headings 5407, 5408, 5512, 5513, 5514, 5515, 

5516— 

(1) State the exact width of the fabric. 

(2) Provide a detailed description of the merchandise, (trade name, if any). 

(3) Indicate whether bleached, unbleached, dyed, or yarns of different colors 

and/or printed. 

(4) If composed of more than one material, list percentage by weight in each. 

(5) Identify the man-made fibers as artificial or synthetic, filament or staple, 

and state whether the yarns are high tenacity. Specify the number of turns 

per meter in each yarn. 

(6) Specify yarn sizes in warp and filling. 

(7) Specify how the fabric is woven (plain weave, twill, sateen, dobby, 

jacquard, swivel, lappet, etc.) 

(8) Indicate the number of single threads per square centimeter in both warp 

and filling. 

(9) Supply the weight per square meter in grams. 

(10) Provide the average yarn number using this formula: 

100 x number of single threads per square centimeter 

 (number of grams per square meter) 

(11) For spun yarns, specify whether textured or not textured. 

(12) For filament yarns, specify whether textured or not textured. 

Yarns—(1) All yarn invoices should show: (a) fiber content by weight; (b) whether 

single or plied; (c) whether or not put up for retail sale (See Section Xl, Note 4, HTSUS); 

(d) whether or not intended for use as sewing thread. 

 (2) If chief weight of silk, show whether spun or filament. 

 (3) If chief weight of cotton, show: 

(a) whether combed or uncombed 

(b) metric number (mn) 

(c) whether bleached and/or mercerized. 

 (4) If chief weight of man-made fiber, show: 

(a) whether filament, or spun, or a combination of 

 filament and spun 

(b) If a combination of filament and spun-give percent 

 age of filament and spun by weight. 
170

170

 (5) If chief weight of filament man-made fiber, show: 

(a) whether high tenacity (See Section Xl, note 6 

 HTSUS) 

(b) whether monofilament, multifilament or strip 

(c) whether texturized 

(d) yarn number in decitex 

(e) number of turns per meter 

(f) for monofilaments-show cross-sectional dimension in 

millimeters 

(g) for strips, show the width of the strip in millimeters 

(measure in folded or twisted condition if so imported) 

Items or classes of goods may be added to or removed from the list from time to 

time. 

3. CUSTOMS VALUATION 

93 STAT. 194 PUBLIC LAW 96-39—JULY 26, 1979 

TARIFF ACT OF 1930 

“SEC. 402, VALUE. [19 U.S.C. 1401a] 

“(a) IN GENERAL—(1) Except as otherwise specifically provided for in this Act, 

imported merchandise shall be appraised, for the purposes of this Act, on the basis of the 

following: 

“(A) The transaction value provided for under subsection (b). 

“(B) The transaction value of identical merchandise provided for under 

subsection (c), if the value referred to in subparagraph (A) cannot be determined, or can 

be determined but cannot be used by reason of subsection (b)(2). 

“(C) The transaction value of similar merchandise provided or under 

subsection (c), if the value referred to in subparagraph (B) cannot be determined. 

“(D) The deductive value provided for under subsection (d), if the value 

referred to in subparagraph (C) cannot be determined and if the importer does not request 

alternative valuation under Paragraph (2). 

“(E) The computed value provided for under subsection (e), if the value 

referred to in subparagraph (D) cannot be determined. 

“(F) The value provided for under subsection (f), if the value referred to in 

subparagraph (E) cannot be determined. 

“(2) If the value referred to in paragraph (1)(C) cannot be determined with respect 

to imported merchandise, the merchandise shall be appraised on the basis of the 

computed value provided for under paragraph (1)(E), rather than the deductive value 

provided for under paragraph (1)(D), if the importer makes a request to that effect to the 

CBP officer concerned within such time as the Secretary shall prescribe. If the computed 

value of the merchandise cannot subsequently be determined, the merchandise may not 

be appraised on the basis of the value referred to in paragraph (1)(F) unless the deductive 
171

171

value of the merchandise cannot be determined under paragraph (1)(D). 

“(3) Upon written request therefor by the importer of merchandise, and subject to 

provisions of law regarding the disclosure of information, the CBP officer concerned 

shall provide the importer with a written explanation of how the value of that 

merchandise was determined under this section. 

“(b) TRANSACTION VALUE OF IMPORTED MERCHANDISE.--(1) The 

transaction value of imported merchandise is the price actually paid or payable for the 

merchandise when sold for exportation to the United States, plus amounts equal to— 

 “(A) The packing costs incurred by the buyer with respect to the imported 

merchandise; 

“(B) Any selling commission incurred by the buyer with respect to the 

imported merchandise; 

“(C) The value, apportioned as appropriate, of any assist; 

“(D) Any royalty or license fee related to the imported merchandise that 

the buyer is required to pay directly or indirectly, as a condition of the sale of the 

imported merchandise for exportation to the United States; and 

“(E) The proceeds of any subsequent resale, disposal, or use of the 

imported merchandise that accrue, directly or indirectly, to the seller. 

The price actually paid or payable for imported merchandise shall be increased by 

the amounts attributable to the items (and no others) described in subparagraphs (A) 

through (E) only to the extent that each such amount (i) is not otherwise included within 

the price actually paid or payable; and (ii) is based on sufficient information. If sufficient 

information is not available, for any reason, with respect to any amount referred to in the 

preceding sentence, the transaction value of the imported merchandise concerned shall be 

treated, for purposes of this section, as one that cannot be determined. 

“(2)(A) The transaction value of imported merchandise determined under 

paragraph (1) shall be the appraised value of that merchandise for the purposes of this 

Act only if— 

“(i) there are no restrictions on the disposition or use of the imported merchandise 

by the buyer other than restrictions that— 

 “(I) are imposed or required by law, 

“(lI) limit the geographical area in which the merchandise may be resold, 

or 

“(III) do not substantially affect the value of the merchandise; 

“(ii) the sale of, or the price actually paid or payable for, the imported 

merchandise is not subject to any condition or consideration for which a value cannot be 

determined with respect to the imported merchandise; 

“(iii) no part of the proceeds of any subsequent resale, disposal, or use of the 

imported merchandise by the buyer will accrue directly or indirectly to the seller, unless 

an appropriate adjustment therefor can be made under paragraph (1)(E); and 

“(iv) the buyer and seller are not related, or the buyer and seller are related but the 

transaction value is acceptable, for purposes of this subsection, under subparagraph (B). 

 “(B) The transaction value between a related buyer and seller is acceptable for the 

purposes of this subsection if an examination of the circumstances of the sale of the 
172

172

imported merchandise indicates that the relationship between such buyer and seller 

did not influence the price actually paid or payable; or if the transaction value of the 

imported merchandise closely approximates—Amended by.P.L. 96—490, effective 

1/1/81: 

“(i) the transaction value of identical merchandise, or of similar merchandise in 

sales to unrelated buyers in the United States; or 

 “(ii) the deductive value or computed value for identical merchandise or similar 

merchandise; but, only if each value referred to in clause (i) or (ii) that is used for 

comparison relates to merchandise that was exported to the United States at or about the 

same time as the imported merchandise 

“(C) In applying the values used for comparison purposes under subparagraph 

(B), there shall be taken into account differences with respect to the sales involved (if 

such differences are based on sufficient information whether supplied by the buyer or 

otherwise available to the CBP officer concerned) in— 

“(i) commercial levels; 

“(ii) quantity levels; 

“(iii) the costs commissions, values, fees, and proceeds described in 

paragraph (1); and 

“(iv) the costs incurred by the seller in sales in which he and the buyer are 

not related that are not incurred by the seller in sales in which he and the buyer are 

related. 

“(3) The transaction value of imported merchandise does not include any of the 

following, if identified separately from the price actually paid or payable and from any 

cost or other item referred to in paragraph (1): 

‘‘(A) Any reasonable cost or charge that is incurred for— 

“(i) the construction, erection, assembly, or maintenance of, or the 

technical assistance provided with respect to, the merchandise after its importation into 

the United States; or 

“(ii) the transportation of the merchandise after such importation. 

“(B) The customs duties and other Federal taxes currently payable on the 

imported merchandise by reason of its importation, and any Federal excise tax on, or 

measured by the value of, such merchandise for which vendors in the United States are 

ordinarily liable. 

“(4) For purposes of this subsection— 

Price Actually Paid or Payable: 

“(A) The term ‘price actually paid or payable’ means the total payment (whether 

direct or indirect, and exclusive of any costs, charges, or expenses incurred for 

transportation, insurance, and related services incident to the international shipment of 

the merchandise from the country of exportation to the place of importation in the United 

States) made, or to be made, for imported merchandise by the buyer to, or for the benefit 

of, the seller. 

“(B) Any rebate of, or other decrease in, the price actually paid or payable that is 

made or otherwise effected between the buyer and seller after the date of the importation 

of the merchandise into the United States shall be disregarded in determining the 
173

173

transaction value under paragraph (1). 

“(C), transaction value of identical merchandise and similar merchandise—(1) 

The transaction value of identical merchandise, or of similar merchandise, is the 

transaction value (acceptable as the appraised value for purposes of this Act under 

subsection (b) but adjusted under paragraph (2) of this subsection) of imported 

merchandise that is— 

“(A) with respect to the merchandise being appraised, either identical 

merchandise or similar merchandise, as the case may be; and 

“(B) exported to the United States at or about the time that the merchandise being 

appraised is exported to the United States. 

“(2) Transaction values determined under this subsection shall be based on sales 

of identical merchandise or similar merchandise, as the case may be, at the same 

commercial level and in substantially the same quantity as the sales of the merchandise 

being appraised. If no such sale is found, sales of identical merchandise or similar 

merchandise at either a different commercial level or in different quantities, or both, shall 

be used, but adjusted to take account of any such difference. Any adjustment made under 

this paragraph shall be based on sufficient information. If in applying this paragraph with 

respect to any imported merchandise, two or more transaction values for identical 

merchandise, or for similar merchandise, are determined, such imported merchandise 

shall be appraised on the basis of the lower or lowest of such values. 

Merchandise concerned: 

“(d) DEDUCTIVE VALUE—(1) For purposes of this subsection, the term 

‘merchandise concerned’ means the merchandise being appraised, identical merchandise, 

or similar merchandise. 

“(2)(A) The deductive value of the merchandise being appraised is whichever of 

the following prices (as adjusted under paragraph (3)) is appropriate depending upon 

when and in what condition the merchandise concerned is sold in the United States: 

“(i) if the merchandise concerned is sold in the condition as imported at or 

about the date of importation of the merchandise being appraised, the price is the unit 

price at which the merchandise concerned is sold in the greatest aggregate quantity at or 

about such date. 

“(ii) If the merchandise concerned is sold in the condition as imported but 

not sold at or about the date of importation of the merchandise being appraised, the price 

is the unit price at which the merchandise concerned is sold in the greatest aggregate 

quantity after the date of importation of the merchandise being appraised but before the 

close of the 90th day after the date of such importation. 

“(iii) If the merchandise concerned was not sold in the condition as 

imported and not sold before the close of the 90th day after the date of importation of the 

merchandise being appraised, the price is the unit price at which the merchandise being 

appraised, after further processing, is sold in the greatest aggregate quantity before the 1 

80th day after the date of such importation. This clause shall apply to appraisement of 

merchandise only if the importer so elects and notifies the CBP officer concerned of that 

election within such time as shall be prescribed by the Secretary. 

Unit Price: 
174

174

“(B) For purposes of subparagraph (A), the unit price at which merchandise is 

sold in the greatest aggregate quantity is the unit price at which such merchandise is sold 

to unrelated persons, at the first commercial level after importation (in cases to which 

subparagraph (A)(iii) applies) at which such sales take place, in a total volume that is (i) 

greater than the total volume sold at any other unit price, and (ii) sufficient to establish 

the unit price. 

“(3)(A) The vice determined under paragraph (2) shall be reduced by an amount 

equal to— 

“(i) any commission usually paid or agreed to be paid, or the addition 

usually made for profit and general expenses, in connection with sales in the United 

States of imported merchandise that is of the same class or kind, regardless of the country 

of exportation as the merchandise concerned; 

“(ii) the actual costs and associated costs of transportation and insurance 

incurred with respect to international shipments of the merchandise concerned from the 

country of exportation to the United States; 

“(iii) the usual costs and associated costs of transportation and insurance 

incurred with respect to shipments of such merchandise from the place of importation to 

the place of delivery in the United States, if such costs are not included as a general 

expense under clause (i); 

“(iv) the customs duties and other Federal taxes currently payable on the 

merchandise concerned by reason of its importation, and any Federal excise tax on, or 

measured by the value of, such merchandise for which vendors in the United States are 

ordinarily liable: and 

“(v) (but only in the case of a price determined under paragraph 

(2)(A)(iii)) the value added by the processing of the merchandise after importation to the 

extent that the value is based on sufficient information relating to cost of such processing. 

“(B) For purposes of applying paragraph (A)— 

“(i) the deduction made for profits and general expenses shall be based 

upon the importer’s profits and general expenses, unless such profits and general 

expenses are inconsistent with those reflected in sales in the United States of imported 

merchandise of the same class or kind, in which case the deduction shall be based on the 

usual profit and general expenses reflected in such sales, as determined from sufficient 

information; and 

“(ii) any State or local tax imposed on the importer with respect to the sale 

of imported merchandise shall be treated as a general expense. 

“(C) The price determined under paragraph (2) shall be increased (but only to the 

extent that such costs are not otherwise included) by an amount equal to the packing 

costs incurred by the importer or the buyer, as the case may be, with respect to the 

merchandise concerned. 

“(D) For purposes of determining the deductive value of imported merchandise, 

any sale to a person who supplies any assist for use in connection with the production or 

sale for export of the merchandise concerned shall be disregarded. 

“(e) computed value.—(1) The computed value of imported merchandise is the 

sum of— 
175

175

“(A) the cost or value of the materials and the fabrication and other processing 

of any kind employed in the production of the imported merchandise 

“(B) an amount for profit and general expenses equal to that usually reflected in 

sales of merchandise of the same class or kind as the imported merchandise that are made 

by the producers in the country of exportation for export to the United States; 

“(C) any assist, if its value is not included under subparagraph (A) or (B); and 

‘‘(D) the packing costs. 

‘‘(2) For purposes of paragraph (1 )— 

“(A) the cost or value of materials under paragraph (1)(A) shall not include the 

amount of any internal tax imposed by the country of exportation that is directly 

applicable to the materials or their disposition if the tax is remitted or refunded upon the 

exportation of the merchandise in the production of which the materials were used; and 

“(B) the amount for profit and general expenses under paragraph (1)(B) shall be 

used upon the producer’s profits and expenses, unless the producer’s profits and expenses 

are inconsistent with those usually reflected in sales of merchandise of the same class or 

kind as the imported merchandise that are made by producers in the country of 

exportation for export to the United States, in which case the amount under paragraph 

(1)(B) shall be used on the usual profit and general expenses of such producers in such 

sales, as determined from sufficient information. 

“(f) value if other values cannot be determined or used.—(1) If the value of 

imported merchandise cannot be determined, or otherwise used for the purposes of this 

Act, under subsections (b) through (e), the merchandise shall be appraised for the 

purposes of this Act on the basis of a value that is derived from the methods set forth in 

such subsections, with such methods being reasonably adjusted to the extent necessary to 

arrive at a value. 

Imported Merchandise Appraisal: 

“(2) Imported merchandise may not be appraised, for the purposes of this Act, on 

the basis of— 

“(A) the selling price in the United States of merchandise produced in the United 

States; 

“(B) a system that provides for the appraisement of imported merchandise at the 

higher of two alternative values 

“(C) the price of merchandise in the domestic market of the country of 

exportation 

“(D) a cost of production, other than a value determined under subsection (c) for 

merchandise that is identical merchandise or similar merchandise to the merchandise 

being appraised; 

“(E) the price of merchandise for export to a country other than the United States; 

‘‘(F) minimum values for appraisement; or 

‘‘(G) arbitrary or fictitious values. 

This paragraph shall not apply with respect to the ascertainment, determination, 

or estimation of foreign market value or United States price under title VII. 

Ante, p. 150: 

“(g) special rules—(1) for purposes of this section, the persons specified in any of 
176

176

the following subparagraphs shall be treated as persons who are related: 

“(A) Members of the same family, including brothers and sisters (whether by 

whole or half blood), spouse, ancestors, and lineal descendants. 

“(B) Any officer or director of an organization and such organization. 

“(C) Any officer or director of an organization and an officer or director of 

another organization, if each such individual is also an officer or director in the other 

organization. 

‘‘(D) Partners. 

‘‘(E) Employer and employee. 

“(F) Any person directly or indirectly owning, controlling, or holding with power 

to vote, 5 percent or more of the outstanding voting stock or shares of any organization 

and such organization. 

“(G) Two or more persons directly or indirectly controlling, controlled by, or 

under common control with, any person. 

“(2) For purposes of this section, merchandise (including, but not limited to, 

identical merchandise and similar merchandise) shall be treated as being of the same 

class or kind as other merchandise if it is within a group or range of merchandise 

produced by a particular industry or industry sector. 

Generally Accepted Accounting Principles: 

“(3) For purposes of this section, information that is submitted by an importer, 

buyer, or producer in regard to the appraisement of merchandise may not be rejected by 

the CBP officer concerned on the basis of the accounting method by which that 

information was prepared, if the preparation was in accordance with generally accepted 

accounting principles. The term generally accepted accounting principles’ refers to any 

generally recognized consensus or substantial authoritative support regarding— 

“(A) which economic resources and obligations should be recorded as assets and 

liabilities; 

“(B) which changes in assets and liabilities should be recorded; 

“(C) how the assets and liabilities and changes in them should be measured; 

“(D) what information should be disclosed and how it should be disclosed; and 

‘‘(E) which financial statements should be prepared. 

The applicability of a particular set of generally accepted accounting principles 

will depend upon the basis on which the value of the merchandise is sought to be 

established. 

“(h) definitions.—As used in this section— 

“(1)(A) The term ‘assist’ means any of the following if supplied directly or 

indirectly, and free of charge or at reduced cost, by the buyer of imported merchandise 

for use in connection with the production or the sale for export to the United States of the 

merchandise: 

“(i) Materials, components, parts and similar items incorporated in the 

imported merchandise. 

“(ii) Tools, dies, molds, and similar items used in the production of the 

imported merchandise. 

“(iii) Merchandise consumed in the production of the imported 
177

177

merchandise. 

“(iv) Engineering, development, artwork, design work, and plans and 

sketches that are undertaken elsewhere than in the United States and are necessary for the 

production of the imported merchandise. 

“(B) No service or work to which subparagraph (A)(iv) applies shall be treated as 

an assist for purposes of this section if such service or work— 

“(i) is performed by an individual who is domiciled with the United 

States; 

“(ii) is performed by that individual while he is acting as an employee or 

agent of the buyer of the imported merchandise; and 

“(iii) is incidental to other engineering, development, artwork, design 

work, or plans or sketches that are undertaken within the United States. 

“(C) For purposes of this section, the following apply in determining the value of 

assists described in subparagraph (A)(iv): 

“(i) The value of an assist that is available in the public domain is the cost 

of obtaining copies of the assist, 

“(ii) If the production of an assist occurred in the United States and one or 

more foreign countries, the value of the assist is the value thereof that is added outside 

the United States. 

“(2) The term ‘identical merchandise’ means— 

“(A) merchandise that is identical in all respects to, and was produced in 

the same country and by the same person as, the merchandise being appraised; or 

“(B) if merchandise meeting the requirements under subparagraph (A) 

cannot be found (or for purposes of applying subsection (b)(2)(B)(i), regardless of 

whether merchandise meeting such requirements can be found), merchandise that is 

identical in all respect to, and was produced in the same country as, but not produced by 

the same person as, the merchandise being appraised. 

Such term does not include merchandise that incorporates or reflect any engineering, 

development, artwork, design work, or plan or sketch that— 

“(I) was supplied free or at reduced cost by the buyer or the merchandise for use 

in connection with the production or the sale for export to the United States of the 

merchandise; and 

“(II) is not an assist because undertaken with the United States. 

“(3) The term ‘packing costs’ means the cost of all containers and coverings of 

whether nature and of packing, whether for labor or materials, used in placing 

merchandise in condition, packed ready for shipment to the United States. 

“(4) The term ‘similar merchandise’ means— 

“(A) merchandise that— 

“(i) was produced in the same country and by the same person as the 

merchandise being appraised, 

“(ii) is like the merchandise being appraised in characteristics and 

component material, and 

“(iii) is commercially interchangeable with the merchandise being 

appraised; or 
178

178

“(B) if merchandise meeting the requirements under subparagraph (A) cannot 

be found (or for purposes of applying subsection (b)(2)(B)(i), regardless of whether 

merchandise meeting such requirements can be found), merchandise that— 

‘‘(i) was produced in the same country as, but not produced by the same 

person as, the merchandise being appraised, and 

“(ii) meets the requirement set forth in subparagraph (A)(ii) and (iii). 

Such term does not include merchandise that incorporates or reflects any engineering, 

development, artwork, design work, or plan or sketch that— 

‘‘(I) was supplied free or at reduced cost by the buyer of the merchandise 

for use in connection with the production or the sale for export to the United States of the 

merchandise; and 

“(II) is not an assist because undertaken within the United States. 

“(5) The term ‘sufficient information’, when required under this section for 

determining— 

‘‘(A) any amount— 

“(i) added under subsection (b)(1) to the price actually paid or payable, 

“(ii) deducted under subsection (d)(3) as profit or general expense or value 

from further processing, or 

“(iii) added under subsection (e)(2) as profit or general expense; 

“(B) any difference taken into account for purposes of subsection 

(b)(2)(C); or 

“(C) any adjustment made under subsection (c)(2); means information that 

establishes the accuracy of such amount, difference, or adjustment.” 
179

179

5. EPA-REGULATED REFRIGERANTS 

Class I 

Chemical Name CAS 

Number 

CFC-11 (CCl3F) 

Trichlorofluoromethane 

Algofrene 11 - Ausimont SPA 

Arcton 11 - INEOS Fluor 

Asahifron R-11 - Asahi Glass Co. Ltd. 

CFC-11 - Firefreeze International 

CFC-11 - Chemicals and Plastics India Ltd. 

CFC-11 - Gujarat Fluorochemicals Ltd. 

CFC-11 - Hankook Shin Hwa 

CFC-11 - Navin Fluorine Industries 

CFC-11 - Roche Chemicals Inc. 

CFC-11 - Spolek 

CFC-11 - Changshu 3F Refrigerant Plant 

CFC-11 - Jiangsu Meilan Electric Chemical Plant 

CFC-11 - Suzhou Xinye Chemical Co. Ltd. 

CFC-11 - Zhejiang Linhai Limin Chemical Plant 

CFC-11 - Zhejiang Juhua Fluorchemical Co. Ltd. 

CFC-11 - Chemical Industries of Northern Greece SA 

Daiflon 11 - Daikin Industries Ltd. 

Dional 11 - Solvay Fluor GMBH 

Electro-CF 11 - Unknown 

Eskimon 11 - Unknown 

FCC-11 - Akzo Chemicals International B.V. 

Flon Showa 11 - Showa Denko K.K. 

Floron 11 - SRF Limited 

Forane 11 - ARKEMA SA 

Freon-11 - DuPont Fluoroproducts 

Frigen 11 - Solvay Fluor GMBH 

Genetron 11 - Honeywell (formerly Allied-Signal Inc.) 

Genetron 11 - Quimobasicos s.a. de c.v. 

ISCEON 11 - Rhodia 

Isotron 11 - Unknown 

Khaladon 11 - Unknown 

Korfron 11 - Ulsan Chemical Co., Ltd. 

Ledon 11 - Unknown 

Mafron 11 - Navin Fluorine Industries 

R11 - Protocol Resource Management Inc. 

75-69-4 

CFC-12 (CCl2F2) 

Dichlorodifluoromethane 

Algofrene 12 - Ausimont SPA 

Algofrene 12 - Montefluos S.P.A. 

Arcton 12 - INEOS Fluor 

75-71-8 
180

180

Asahifron R-12 - Asahi Glass Co. Ltd. 

Asahifron R-500 - Asahi Glass Co. Ltd. 

CFC-12 - Zhejiang Juhua Fluorchemical Co. Ltd. 

CFC-12 - Chemicals and Plastics India Ltd. 

CFC-12 - Firefreeze International 

CFC-12 - Gujarat Fluorochemicals Ltd. 

CFC-12 - Hankook Shin Hwa 

CFC-12 - Navin Fluorine Industries 

CFC-12 - Roche Chemicals Inc. 

CFC-12 - SRF Limited 

CFC-12 - Changshu 3F Refrigerant Plant 

CFC-12 - Zhejiang Dongyang Chemical Plant 

CFC-12 - Jiangsu Meilan Electric Chemical Plant 

CFC-12 - Fujian Shaowu Fluorchemical Plant 

CFC-12 - Guangdong Zengcheng Xiangsheng 

Chemical Co. Ltd. 

CFC-12 - Spolek 

Daiflon 12 - Daikin Industries Ltd. 

Daiflon 500 - Daikin Industries Ltd. 

Electro-CF 12 - Unknown 

Eskimon 12 - Unknown 

FCC-12 - Akzo Chemicals International B.V. 

Flon Showa 12 - Showa Denko K.K. 

Flon Showa 500 - Showa Denko K.K. 

Floron 12 - SRF Limited 

Forane 12 - ARKEMA SA 

Forane 500 - ARKEMA SA 

Freon-12 - DuPont Fluoroproducts 

Frigen 12 - Solvay Fluor GMBH 

Frigen 500 - Solvay Fluor GMBH 

Friogas 12 - Galco 

G12 - AlliedSignal Fluorochemicals Europe BV 

Genetron 12 - Quimobasicos s.a. de c.v. 

Genetron 500 - Quimobasicos s.a. de c.v. 

Genetron 500 - Honeywell (formerly Allied-Signal 

Inc.) 

ISCEON 12 - Rhodia 

ISCEON 500 - Rhodia 

Isotron 12 - Unknown 

Korfron 12 - Ulsan Chemical Co., Ltd. 

Ledon 12 - Unknown 

Mafron 12 - Navin Fluorine Industries 

Oxyfume 12 - Honeywell (formerly Allied-Signal Inc.) 
181

181

R12 - Protocol Resource Management Inc. 

R-500 

R-501 

R-505 

Taisoton 12 - Formosa Plastics 

CFC-113 (C2F3Cl3) 

1,1,2-Trichlorotrifluoroethane 

AF-113 - Asahi Glass Co. Ltd. 

Algofrene 113 - Ausimont SPA 

Arklone AM - INEOS Fluor 

Arklone AMD - INEOS Fluor 

Arklone AS - INEOS Fluor 

Arklone EXT - INEOS Fluor 

Arklone K - INEOS Fluor 

Arklone L - INEOS Fluor 

Arklone P - INEOS Fluor 

Arklone PSM - INEOS Fluor 

Arklone W - INEOS Fluor 

Asahifron R-113 - Asahi Glass Co. Ltd. 

CFC-113 - Jiangsu Changshu Yudong Chemical Plant 

CFC-113 - Changshu 3F Refrigerant Plant 

CG Triflon - Central Glass Co. Ltd. 

CG Triflon A - Central Glass Co. Ltd. 

CG Triflon C1 - Central Glass Co. Ltd. 

CG Triflon CP - Central Glass Co. Ltd. 

CG Triflon D3 - Central Glass Co. Ltd. 

CG Triflon Dl - Central Glass Co. Ltd. 

CG Triflon E - Central Glass Co. Ltd. 

CG Triflon EC - Central Glass Co. Ltd. 

CG Triflon EE - Central Glass Co. Ltd. 

CG Triflon ES - Central Glass Co. Ltd. 

CG Triflon FD - Central Glass Co. Ltd. 

CG Triflon M - Central Glass Co. Ltd. 

CG Triflon MES - Central Glass Co. Ltd. 

CG Triflon P - Central Glass Co. Ltd. 

CG Triflon Wl - Central Glass Co. Ltd. 

Daiflon S3 - Daikin Industries Ltd. 

Daiflon S3-A - Daikin Industries Ltd. 

Daiflon S3-E - Daikin Industries Ltd. 

Daiflon S3-EN - Daikin Industries Ltd. 

Daiflon S3-ES - Daikin Industries Ltd. 

Daiflon S3-HN - Daikin Industries Ltd. 

Daiflon S3-MC - Daikin Industries Ltd. 

Daiflon S3-P35 - Daikin Industries Ltd. 

Daiflon S3-W6 - Daikin Industries Ltd. 

76-13-1 
182

182

Delifrene 113 - Ausimont SPA 

Diflon S-3 - Unknown 

Dional 113 - Solvay Fluor GMBH 

F-113 - Tosoh 

Flon Showa FS-3 - Showa Denko K.K. 

Flon Showa FS-3A - Showa Denko K.K. 

Flon Showa FS-3D - Showa Denko K.K. 

Flon Showa FS-3E - Showa Denko K.K. 

Flon Showa FS-3ES - Showa Denko K.K. 

Flon Showa FS-3M - Showa Denko K.K. 

Flon Showa FS-3MS - Showa Denko K.K. 

Flon Showa FS-3P - Showa Denko K.K. 

Flon Showa FS-3W - Showa Denko K.K. 

Fluorisol - Rhodia 

Fluorisol - ISC Chemicals 

Forane 113 - ARKEMA SA 

Freon MCA - DuPont Fluoroproducts 

Freon MCA - DuPont-Mitsui Fluorochemicals Co. Ltd 

Freon PCA - DuPont Fluoroproducts 

Freon SMT - DuPont-Mitsui Fluorochemicals Co. Ltd 

Freon SMT - DuPont Fluoroproducts 

Freon TA - DuPont Fluoroproducts 

Freon TA - DuPont-Mitsui Fluorochemicals Co. Ltd 

Freon T-B1 - DuPont-Mitsui Fluorochemicals Co. Ltd 

Freon T-DA35 - DuPont-Mitsui Fluorochemicals Co. 

Ltd 

Freon T-DA35X - DuPont-Mitsui Fluorochemicals Co. 

Ltd 

Freon T-DEC - DuPont-Mitsui Fluorochemicals Co. 

Ltd 

Freon T-DECR - DuPont-Mitsui Fluorochemicals Co. 

Ltd 

Freon TDF - DuPont Fluoroproducts 

Freon T-DFC - DuPont-Mitsui Fluorochemicals Co. 

Ltd 

Freon T-DFCX - DuPont-Mitsui Fluorochemicals Co. 

Ltd 

Freon TE - DuPont-Mitsui Fluorochemicals Co. Ltd 

Freon T-E35 - DuPont-Mitsui Fluorochemicals Co. 

Ltd 

Freon T-E6 - DuPont-Mitsui Fluorochemicals Co. Ltd 

Freon TES - DuPont-Mitsui Fluorochemicals Co. Ltd 

Freon TES - DuPont Fluoroproducts 
183

183

Freon TF - DuPont-Mitsui Fluorochemicals Co. Ltd 

Freon TF - DuPont Fluoroproducts 

Freon TMC - DuPont-Mitsui Fluorochemicals Co. Ltd 

Freon TMC - DuPont Fluoroproducts 

Freon TMS - DuPont-Mitsui Fluorochemicals Co. Ltd 

Freon TMS solvents - DuPont Fluoroproducts 

Freon TP35 - DuPont Fluoroproducts 

Freon T-P35 - DuPont-Mitsui Fluorochemicals Co. 

Ltd 

Freon TWD 602 - DuPont Fluoroproducts 

Freon T-WD602 - DuPont-Mitsui Fluorochemicals Co. 

Ltd 

Freon-113 - DuPont Fluoroproducts 

Frigen 113 - Solvay Fluor GMBH 

Frigen TR 113 - Solvay Fluor GMBH 

Fronsolve - Asahi Glass Co. Ltd. 

Fronsolve AD-17 - Asahi Glass Co. Ltd. 

Fronsolve AD-7 - Asahi Glass Co. Ltd. 

Fronsolve AD-9 - Asahi Glass Co. Ltd. 

Fronsolve AD-l9 - Asahi Glass Co. Ltd. 

Fronsolve AE - Asahi Glass Co. Ltd. 

Fronsolve AES - Asahi Glass Co. Ltd. 

Fronsolve AM - Asahi Glass Co. Ltd. 

Fronsolve AMS - Asahi Glass Co. Ltd. 

Fronsolve AP - Asahi Glass Co. Ltd. 

Fronsolve R 113 - Nagase & Co. 

G Triflon E35 - Central Glass Co. Ltd. 

Genesolv D - Honeywell (formerly Allied-Signal Inc.) 

Genetron 113 - Honeywell (formerly Allied-Signal 

Inc.) 

ISCEON 113 - Rhodia 

Kaltron - Kali-Chemie AG 

Magicdry MD 201 - Daikin Industries Ltd. 

Magicdry MD 202 - Daikin Industries Ltd. 

Magicdry MD 203 - Daikin Industries Ltd. 

Magicdry MD-E35 - Daikin Industries Ltd. 

Magicdry MD-E6 - Daikin Industries Ltd. 

SonicSolve - London Chemical Co. (Lonco) 

TCTFE - Solvay Fluor GMBH 

CFC-114 (C2F4Cl2) 

Dichlorotetrafluoroethane 

Algofrene 114 - Ausimont SPA 

Arcton 114 - INEOS Fluor 

Asahifron R-114 - Asahi Glass Co. Ltd. 

Daiflon 114 - Daikin Industries Ltd. 

76-14-2 
184

184

Flon Showa 114 - Showa Denko K.K. 

Forane 114 - ARKEMA SA 

Freon-114 - DuPont Fluoroproducts 

Frigen 114 - Solvay Fluor GMBH 

Genetron 114 - Quimobasicos s.a. de c.v. 

Genetron 114 - Honeywell (formerly Allied-Signal 

Inc.) 

ISCEON 114 - Rhodia 

R114 - Protocol Resource Management Inc. 

R-506 

CFC-115 (C2F5Cl) 

Monochloropentafluoroethane 

Algofrene 115 - Ausimont SPA 

Algofrene 502 - Ausimont SPA 

Arcton 115 - INEOS Fluor 

Arcton 502 - INEOS Fluor 

Asahifron R-115 - Asahi Glass Co. Ltd. 

Asahifron R-502 - Asahi Glass Co. Ltd. 

CFC-115 - Zhejiang Chemical Research Institute 

CFC-115 - Changshu 3F Refrigerant Plant 

Daiflon 115 - Daikin Industries Ltd. 

Daiflon 502 - Daikin Industries Ltd. 

Flon Showa 502 - Showa Denko K.K. 

Forane 115 - ARKEMA SA 

Forane 502 - ARKEMA SA 

Freon-115 - DuPont Fluoroproducts 

Freon-502 - DuPont Fluoroproducts 

Frigen 115 - Solvay Fluor GMBH 

Genetron 115 - Honeywell (formerly Allied-Signal 

Inc.) 

Genetron 502 - Quimobasicos s.a. de c.v. 

Genetron 502 - Honeywell (formerly Allied-Signal 

Inc.) 

ISCEON 115 - Rhodia 

ISCEON 502 - Rhodia 

R502 - Protocol Resource Management Inc. 

R-504 

76-15-3 

Halon 1211 (CF2ClBr) 

Bromochlorodifluoromethane 

Halon 1211 - Hanju Chemical Co. Ltd. 

Halon-1211 - Jiangsu Wuxian Chemical Plant 

Halon-1211 - Zhejiang Chemical Research Institute 

Halon-1211 - Foshan Electral-Chemical General Plant 

Halon-1211 - Shandong Shouguang Plant 

Halon-1211 - Zhejiang Dongyang Chemical Plant 

Halon-1211 - Navin Fluorine Industries 

Halon-1211 - Dalian Fire Extinguishing Agent Plant 

353-59-3 
185

185

Halon 1301 (CF3Br) 

Bromotrifluoromethane 

Freon FE 1301 - Ansul Fire Protection 

Freon FE 1301 - DuPont Fluoroproducts 

Halon 1301 - Hanju Chemical Co. Ltd. 

Halon-1301 - Zhejiang Chemical Industry Research 

Institute 

75-63-8 

Halon 2402 (C2F4Br2) 

Dibromotetrafluoroethane 124-73-2 

CFC-13 (CF3Cl) 

Chlorotrifluoromethane 

Arcton 13 - INEOS Fluor 

Asahifron R-13 - Asahi Glass Co. Ltd. 

Daiflon 13 - Daikin Industries Ltd. 

FCC-13 - Akzo Chemicals International B.V. 

Flon Showa 13 - Showa Denko K.K. 

Forane 13 - ARKEMA SA 

Freon-13 - DuPont Fluoroproducts 

Frigen 13 - Solvay Fluor GMBH 

Genetron 13 - Quimobasicos s.a. de c.v. 

Genetron 13 - Honeywell (formerly Allied-Signal Inc.) 

Genetron 503 - Quimobasicos s.a. de c.v. 

Genetron 503 - Honeywell (formerly Allied-Signal 

Inc.) 

ISCEON 13 – Rhodia 

R-503 

75-72-9 

CFC-111 (C2FCl5) 

Pentachlorofluoroethane 

R-111 354-56-3 

CFC-112 (C2F2Cl4) 

Tetrachlorodifluoroethane 

R-112 76-12-0 

CFC-211 (C3FCl7) 

Heptachlorofluoropropane 422-78-6 

CFC-212 (C3F2Cl6) 

Hexachlorodifluoropropane 3182-26-1 

CFC-213 (C3F3Cl5) 

Pentachlorotrifluoropropane 2354-06-5 

CFC-214 (C3F4Cl4) 

Tetrachlorotetrafluoropropane 29255-31-0

CFC-215 (C3F5Cl3) 

Trichloropentafluoropropane 4259-43-2 

CFC-216 (C3F6Cl2) 

Dichlorohexafluoropropane 661-97-2 

CFC-217 (C3F7Cl) 

Chloroheptafluoropropane 422-86-6 
186

186

CCI4 

Carbon tetrachloride 

Carbon tetrachloride - Riedelde Haen AG. 

Carbon Tetrachloride - Mitsui Toatsu Chemicals Inc. 

Carbon Tetrachloride - Kureha Chemical Industry Co., 

Ltd. 

Dowfume 75 - Dow AgroSciences LLC 

Freon 10 - DuPont Fluoroproducts 

Necatorina - Unknown 

Necatorine - Unknown 

Sienkatanso - Kanto Denka Kogyo Co. 

SIENKATANSO - Kanto Denka Kogyo Co. 

Tetrafinol - Unknown 

Tetraform - Unknown 

Tetrasol - Unknown 

Univerm - Unknown 

Vermoestricid - Unknown 

Volcan Formula 72 - Unknown 

56-23-5 

Methyl Chloroform (C2H3Cl3) 

1,1,1-trichloroethane 

1,1,1-tri - Vulcan Chemicals 

111 Tri - Vulcan Chemicals 

A D Delco Fabric - Chem-Tek America 

Aerolex - National Chemsearch 

Aerothene (R) TA Solvent - Dow Chemical Co. 

Aerothene (R) TT Solvent (Aerosol Grade) - Dow 

Chemical Co. 

Alpha 1220 - Alpha Metals 

Aquadry 50 - Asahi Chemical Industry Co. Ltd. 

Ardrox - Chemetall Asia Pte. Ltd. (formerly Brent 

Asia) 

Ardrox D495A Developer - Chemetall Asia Pte. Ltd. 

(formerly Brent Asia) 

Ardrox K410C Remover - Chemetall Asia Pte. Ltd. 

(formerly Brent Asia) 

Arrow C190 LEC - Arrow Chemicals 

Asahitriethane ALS - Asahi Glass Co. Ltd. 

Asahitriethane BS - Asahi Glass Co. Ltd. 

Asahitriethane EC Grade - Asahi Glass Co. Ltd. 

Asahitriethane LS - Asahi Glass Co. Ltd. 

Asahitriethane UT - Asahi Glass Co. Ltd. 

Asahitriethane V5 - Asahi Glass Co. Ltd. 

Baltane - ARKEMA SA 

B-Lube - National Chemsearch 

C-60 - Sprayway, Inc. 

CG Triethane F - Central Glass Co. Ltd. 

CG Triethane N - Central Glass Co. Ltd. 

71-55-6 
187

187

CG Triethane NN - Central Glass Co. Ltd. 

CG Triethane NNA - Central Glass Co. Ltd. 

Chemlok 252 - Lord Corp. 

Chem-Slich - National Chemsearch 

Chem-Slick - National Chemsearch 

Chlorothene (R) - Dow Chemical Co. 

Chlorothene (R) NU - Dow Chemical Co. 

Chlorothene (R) SL - Dow Chemical Co. 

Chlorothene (R) SM - Dow Chemical Co. 

Chlorothene (R) VG - Dow Chemical Co. 

Chlorothene (R) XL - Dow Chemical Co. 

CRC226 - CRC Industries Australia Pty Ltd. 

Dowclene (R) EC - Dow Chemical Co. 

Dowclene (R) EC-CS - Dow Chemical Co. 

Dowclene (R) LS - Dow Chemical Co. 

Electrosolv - Unitor Ships Service 

Ethana AL - Asahi Chemical Industry Co. Ltd. 

Ethana FXN - Asahi Chemical Industry Co. Ltd. 

Ethana HT - Asahi Chemical Industry Co. Ltd. 

Ethana IRN - Asahi Chemical Industry Co. Ltd. 

Ethana NU - Asahi Chemical Industry Co. Ltd. 

Ethana RD - Asahi Chemical Industry Co. Ltd. 

Ethana RS - Asahi Chemical Industry Co. Ltd. 

Ethana SL - Asahi Chemical Industry Co. Ltd. 

Ethana TS - Asahi Chemical Industry Co. Ltd. 

Ethana VG - Asahi Chemical Industry Co. Ltd. 

Film Cleaning Grade methyl chloroform - Dow 

Chemical Co. 

Genklene A - INEOS Fluor 

Genklene LV - INEOS Fluor 

Genklene LVJ - INEOS Fluor 

Genklene LVS - INEOS Fluor 

Genklene LVX - INEOS Fluor 

Genklene N - INEOS Fluor 

Genklene P - INEOS Fluor 

Genklene PT - INEOS Fluor 

Gex - National Chemsearch 

GEX - National Chemsearch 

JS-536B - Chiland Enterprise Co. Ltd. 

Kanden Triethane E - Kanto Denka Kogyo Co. 

Kanden Triethane EL - Kanto Denka Kogyo Co. 

Kanden Triethane ELV - Kanto Denka Kogyo Co. 

Kanden Triethane EP - Kanto Denka Kogyo Co. 
188

188

Kanden Triethane H - Kanto Denka Kogyo Co. 

Kanden Triethane HA - Kanto Denka Kogyo Co. 

Kanden Triethane HAK - Kanto Denka Kogyo Co. 

Kanden Triethane HB - Kanto Denka Kogyo Co. 

Kanden Triethane HC - Kanto Denka Kogyo Co. 

Kanden Triethane HF - Kanto Denka Kogyo Co. 

Kanden Triethane HG - Kanto Denka Kogyo Co. 

Kanden Triethane HS - Kanto Denka Kogyo Co. 

Kanden Triethane HT - Kanto Denka Kogyo Co. 

Kanden Triethane N - Kanto Denka Kogyo Co. 

Kanden Triethane ND - Kanto Denka Kogyo Co. 

Kanden Triethane R - Kanto Denka Kogyo Co. 

Kanden Triethane SR - Kanto Denka Kogyo Co. 

Kanden Triethane SRA - Kanto Denka Kogyo Co. 

Krylon Dulling Spray - Sherwin Williams Co. 

Lectra Clean - CRC Industries Australia Pty Ltd. 

Methyl Chloroform Low Stabilized - Dow Chemical 

Co. 

Methyl Chloroform Low Stabilized - PW - Dow 

Chemical Co. 

Methyl Chloroform Technical - Dow Chemical Co. 

Molybkombin UMFT4 - Klueber Lubrification 

Molybkombin UMFT4 Spray - Klueber Lubrification 

MS-136N - Miller Stephenson Chemical Company 

Inc. 

MS-136N/CO2 - Miller Stephenson Chemical 

Company Inc. 

MV3 - Rocol Ltd. 

NC-123 - National Chemsearch 

New Dine T - Yokohama Polymer Co., Ltd. 

Nicrobraz Cement 500RTS - Wall Colmonoy 

Nicrobraz Cement xxx - Wall Colmonoy 

Nilos Solution TLT70 - Nilos Hans Ziller-KG 

Norchem ACC 572 - Goldcrest International 

PC81x - Multicore Solders Inc. 

Prelete® - Dow Chemical Co. 

Proact ® - Dow Chemical Co. 

Propaklone - INEOS Fluor 

Rust Inhibitor B007 - Crown Industrial Products 

S.E.M.I. Grade - Dow Chemical Co. 

Safety Solvent 8060 - Crown Industrial Products 

Shine Pearl - Toagosei Co. 

Solvent Cleaner/Degreas. C60 - Sprayway, Inc. 
189

189

Solvethane - Solvay Fluor GMBH 

SonicSolve xxx - London Chemical Co. (Lonco) 

SS-25 - National Chemsearch 

Sunlovely - National Chemsearch 

Sunlovely - Asahi Glass Co. Ltd. 

Super solution - Pang Rubber Co. 

Swish - National Chemsearch 

Tafclen - Asahi Chemical Industry Co. Ltd. 

Tempilaq - Tempil, Inc. 

Three Bond 1802 - Three Bond Tec(s) Pte. Ltd. 

Three Bond xxx - Three Bond Tec(s) Pte. Ltd. 

Three one - Toagosei Co. 

Three One-A - Toagosei Co. 

Three One-AH - Toagosei Co. 

Three One-EX - Toagosei Co. 

Three One-F - Toagosei Co. 

Three One-HS - Toagosei Co. 

Three One-R - Toagosei Co. 

Three One-S - Toagosei Co. 

Three One-S(M) - Toagosei Co. 

Three One-T - Toagosei Co. 

Three One-TH - Toagosei Co. 

Tipp-Ex - Toagosei Co. 

Toyoclean - Tosoh 

Toyoclean AL - Tosoh 

Toyoclean ALS - Tosoh 

Toyoclean EE - Tosoh 

Toyoclean EM - Tosoh 

Toyoclean HS - Tosoh 

Toyoclean IC - Tosoh 

Toyoclean NH - Tosoh 

Toyoclean O - Tosoh 

Toyoclean SE - Tosoh 

Toyoclean T - Tosoh 

Triethane PPG - Tosoh 

Methyl Bromide (CH3Br) 

50-50 Preplant Soil Fumigant - AmeriBrom, Inc. 

(subsidiary of Dead Sea Bromine Group) 

57-43 Preplant Soil Fumigant - AmeriBrom, Inc. 

(subsidiary of Dead Sea Bromine Group) 

67-33 - Great Lakes Chemical Corporation 

67-33 Preplant Soil Fumigation - AmeriBrom, Inc. 

(subsidiary of Dead Sea Bromine Group) 

70-30 Preplant Soil Fumigation - AmeriBrom, Inc. 

74-83-9 
190

190

(subsidiary of Dead Sea Bromine Group) 

75-25 Preplant Soil Fumigation - AmeriBrom, Inc. 

(subsidiary of Dead Sea Bromine Group) 

80-20 Preplant Soil Fumigation - AmeriBrom, Inc. 

(subsidiary of Dead Sea Bromine Group) 

98-2 - Great Lakes Chemical Corporation 

98-2 - AmeriBrom, Inc. (subsidiary of Dead Sea 

Bromine Group) 

Agrobromo 50 - Agroquímicos de Levante S.A. 

Agrobromo 98 - Agroquímicos de Levante S.A. 

Agro-O-Gas 50 - Cerexagri SA 

Ameribrom Methyl Bromide - Grain Fumigant - 

AmeriBrom, Inc. (subsidiary of Dead Sea Bromine 

Group) 

Bercema - Unknown 

BROM 70/30 - Soil Chemicals Corporation 

Brom O Gas - Cerexagri SA 

BROM-76 - Soil Chemicals Corporation 

BRO-MEAN C-2R - Reddick Fumigants Inc. 

BRO-MEAN C-33 - Reddick Fumigants Inc. 

BRO-MEAN C-O - Reddick Fumigants Inc. 

Bromocoop (with methyl bromide) - Vinexport S.A. 

Bromofifty - Bromine Compounds Ltd. (a subsidiary 

of Dead Sea Bromine Company, Ltd. 

Brom-O-Gas - Great Lakes Chemical Corporation 

Brom-O-Gas 0.25% - Great Lakes Chemical 

Corporation 

Brom-O-Gas 0.5% - Great Lakes Chemical 

Corporation 

Brom-O-Gas 2% - Great Lakes Chemical Corporation 

Brom-O-Gas R - Great Lakes Chemical Corporation 

Bromopic - Bromine Compounds Ltd. (a subsidiary of 

Dead Sea Bromine Company, Ltd. 

Brom-O-Sol - Great Lakes Chemical Corporation 

Brom-O-Sol 90 - Great Lakes Chemical Corporation 

Brozone Preplant Soil Fumigant - Dow AgroSciences 

LLC 

Celfume - Unknown 

Curafume - Unknown 

Dowfume MC-2 soil fumigant - Unknown 

Dowfume MC-33 soil fumigant - Albemarle 

Corporation 

EDCO - Unknown 
191

191

Embafume - Unknown 

Halon 1001 - Unknown 

Haltox - Unknown 

Iscabrome - Unknown 

Iscobrome - Unknown 

Kayafume - Unknown 

MB 98-2 Penetrating Fumigant - Asgrow Florida Co. 

MBC Soil Fumigant - Hendrix and Dail, Inc. 

MBC Soil Fumigant Concentrate - Hendrix and Dail, 

Inc. 

MBC-33 Soil Fumigant - Hendrix and Dail, Inc. 

M-B-R 2 Pentrating Fumigating - Albemarle 

Corporation 

M-B-R 75 - Albemarle Corporation 

Mebrom 100 - Mebrom N.V. 

Mebrom 50/50 - Mebrom N.V. 

Mebrom 67/33 - Mebrom N.V. 

Mebrom 75/25 - Mebrom N.V. 

Mebrom 98 - Mebrom N.V. 

Mebrom AA - Mebrom N.V. 

Metabrom - Bromine Compounds Ltd. (a subsidiary of 

Dead Sea Bromine Company, Ltd. 

Metabrom 100 - AmeriBrom, Inc. (subsidiary of Dead 

Sea Bromine Group) 

Metabrom 98 - AmeriBrom, Inc. (subsidiary of Dead 

Sea Bromine Group) 

Metabrom 99 - AmeriBrom, Inc. (subsidiary of Dead 

Sea Bromine Group) 

Metabrom Q - AmeriBrom, Inc. (subsidiary of Dead 

Sea Bromine Group) 

Metafume - Unknown 

Meth-O-Gas 100 - Great Lakes Chemical Corporation 

Meth-O-Gas Q - Great Lakes Chemical Corporation 

Methyl bromide - ARKEMA SA 

Methyl bromide - Ethyl Corporation 

Methyl bromide - Nippoh Chemical Co., Ltd. 

Methyl bromide - Sanko Chemical Industry Co. Ltd. 

Methyl bromide - Dohkai Chemical Industry Co., Ltd. 

Methyl bromide - SC Sinteza SA 

Methyl bromide - Ichikawa Gohsei Chemical Co., Ltd. 

Methyl bromide - Chemicrea Co. Ltd. 

Methyl bromide - Lianyungang Seawater Chemical 

First Plant (Linanyung Dead Sea Bromine) 
192

192

Methyl bromide - Zhejiang Linhai Limin Chemical 

Plant 

Methyl bromide - M/S Tata Chemicals Ltd. 

Methyl bromide - Saki Chemical Plant 

Methyl Bromide - Great Lakes Chemical Corporation 

Methyl bromide - Teijin Chemicals Ltd. 

Methyl bromide - Asahi Glass Co. Ltd. 

Methyl Bromide 100 - AmeriBrom, Inc. (subsidiary of 

Dead Sea Bromine Group) 

Methyl Bromide 100 - Soil Chemicals Corporation 

Methyl Bromide 100% - Dead Sea Bromine Co., Ltd. 

Methyl Bromide 50% - Dead Sea Bromine Co., Ltd. 

Methyl Bromide 50kg cylinder - Taizhou Xingye 

Chemical Factory 

Methyl Bromide 67% - Dead Sea Bromine Co., Ltd. 

Methyl Bromide 681g/Tin, 24Tin/box - Taizhou 

Xingye Chemical Factory 

Methyl Bromide 89.5% - Trical 

Methyl bromide 98 (M-B-R 98) - Albemarle 

Corporation 

Methyl Bromide 98% - Dead Sea Bromine Co., Ltd. 

Methyl Bromide 98% - Soil Chemicals Corporation 

Methyl Bromide 99.5 - Great Lakes Chemical 

Corporation 

Methyl Bromide 99.5% - Shadow Mountain Products 

Corporation 

Methyl Bromide 99.5% - Soil Chemicals Corporation 

Methyl Bromide 99.75% - Soil Chemicals Corporation 

Methyl Bromide Quarantine Fumigant - Soil 

Chemicals Corporation 

Methyl Bromide Technical (M-B-R 98 Technical) - 

Albemarle Corporation 

Methyl Bromide, 100% - Penglai Chemical, Inc. 

Methyl Bromide, 98%+2% Chloropicrin - Penglai 

Chemical, Inc. 

Pestmaster - Michigan Chemical Corp. 

PIC BROM 25 - Soil Chemicals Corporation 

PIC BROM 33 - Soil Chemicals Corporation 

PIC BROM 43 - Soil Chemicals Corporation 

PIC BROM 50 - Soil Chemicals Corporation 

PIC BROM 55 - Soil Chemicals Corporation 

PIC BROM 67 - Soil Chemicals Corporation 

Rootect Oil (with DCIP) - Unknown 
193

193

Rotox - Unknown 

Sanibrom S Biocide Technical - Great Lakes Chemical 

Corporation 

SCL Methyl Bromide 98 - Soil Chemicals Corporation 

Terabol - Unknown 

Terr-O-Cide II - Great Lakes Chemical Corporation 

Terr-O-Gas - Cerexagri SA 

Terr-O-Gas 33 Prelant soil fumigant - Great Lakes 

Chemical Corporation 

Terr-O-Gas 33 preplant soil fumigant - Great Lakes 

Chemical Corporation 

Terr-O-Gas 45 preplant soil fumigant - Great Lakes 

Chemical Corporation 

Terr-O-Gas 50 preplant soil fumigant - Great Lakes 

Chemical Corporation 

Terr-O-Gas 57 preplant soil fumigant - Great Lakes 

Chemical Corporation 

Terr-O-Gas 67 preplant soil fumigant - Great Lakes 

Chemical Corporation 

Terr-O-Gas 70 preplant soil fumigant - Great Lakes 

Chemical Corporation 

Terr-O-Gas 75 preplant soil fumigant - Great Lakes 

Chemical Corporation 

Terr-O-Gas 80 preplant soil fumigant - Great Lakes 

Chemical Corporation 

Terr-O-Gas 98 preplant soil fumigant - Great Lakes 

Chemical Corporation 

Terrogel 67 - Great Lakes Chemical Corporation 

TRI-BROM - TriCal 

TRI-CON 45/55 - TriCal 

TRI-CON 50/50 Preplant Soil Fumigant - TriCal 

TRI-CON 57/43 Preplant Soil Fumigant - TriCal 

TRI-CON 67/33 Preplant Soil Fumigant - TriCal 

TRI-CON 75/25 Preplant Soil Fumigant - TriCal 

TRI-CON 76/24 Preplant Soil Fumigant - TriCal 

TRI-CON 80/20 Preplant Soil Fumigant - TriCal 

Zytox - Unknown 

CHFBr2 

Dibromofluoromethane 1868-53-7 

HBFC-12B1 (CHF2Br) 

Bromodifluoromethane 1511-62-2 

CH2FBr 373-52-4 
194

194

Bromofluoromethane 

C2HFBr4 

C2HF2Br3 

C2HF3Br2 

1,2-Dibromo-1,1,2-trifluoroethane 

FC-123B2 354-04-1 

C2HF4Br 

1,1,1,2-Tetrafluoro-2-bromoethane 

1-Bromo-1,1,2,2-tetrafluoroethane 

 124-72-1 

354-07-4 

C2H2FBr3 

C2H2F2Br2 

1,1-Dibromo-2,2-difluoroethane 

1,2-Dibromo-1,1-difluoroethane 

 359-19-3 

75-82-1 

C2H2F3Br 

C2H3FBr2 

1,2-Dibromo-1-fluoroethane; 1,2-

Dibromofluoroethane 

 358-97-4 

C2H3F2Br 

2-Bromo-1,1-difluoroethane 

1-Bromo-1,1-difluoroethane 

 359-07-9 

420-47-3 

C2H4FBr 

1-Bromo-2-fluoroethane; 2-

Fluoroethyl bromide 

 FC-151B1 

 762-49-2 

C3HFBr6 

C3HF2Br5 

C3HF3Br4 

C3HF4Br3 

C3HF5Br2 

C3HF6Br 

1-Bromo-1,1,2,3,3,3-

hexafluoropropane 

 2252-78-0 

C3H2FBr5 

C3H2F2Br4 

C3H2F3Br3 

1,2,2-Tribromo-3,3,3-

trifluoropropane 

 

C3H2F4Br2 

1,3-Dibromo-1,1,3,3- 
195

195

tetrafluoropropane 

C3H2F5Br 

C3H3FBr4 

C3H3F2Br3 

1,2,3-Tribromo-3,3-difluoropropane 

C3H3F3Br2 

1,2-Dibromo-3,3,3-trifluoropropane; 

2,3-Dibromo-1,1,1-trifluoropropane 

 431-21-0 

C3H3F4Br 

C3H4FBr3 

C3H4F2Br2 

1,3-Dibromo-1,1-difluoropropane 460-25-3 

C3H4F3Br 

3-Bromo-1,1,1-trifluoropropane 460-32-2 

C3H5FBr2 

C3H5F2Br 

C3H6FBr 

Propane, 1-bromo-2-fluoro1-Bromo-3-fluoropropane 

 1871-72-3 

352-91-0 

CH2BrCl 

Chlorobromomethane 74-97-5 

Restricted blends 

Free Zone 

Freeze 12 

FRIGC 

FR-12 

FX-10 

FX-56 

GHG-HP 

GHG-X4 

GHG-X5 

G2018C 

Hotshot 

HP-80 

HP-81 

Isceon 69-L 

MP-39 

MP-52 

MP-66 

NARM-502 
196

196

R-176 

R-401A 

R-401B 

R-401C 

R-402A 

R-402B 

R-403B 

R-406A 

R-408A 

R-409A 

R-411A 

R-411B 

R-414A 

R-414B 
197

197

Class II 

Chemical Name Trade Names CAS 

Number 

HCFC-21 (CHFCl2) 

Dichlorofluoromethane 

Khladon Fluorocarbon R21 

Fluorodichloromethane - JSC "Halogen" Russia 75-43-4 

HCFC-22 (CHF2Cl) 

Monochlorodifluoromethane 

Algofrene 22 - Montefluos S.P.A. 

Algofrene 22 - Ausimont SPA 

Algofrene 502 - Ausimont SPA 

Arcton 22 - INEOS Fluor 

Arcton 402A - INEOS Fluor 

Arcton 402B - INEOS Fluor 

Arcton 408A - INEOS Fluor 

Arcton 409A - INEOS Fluor 

Arcton 412A - INEOS Fluor 

Arcton 502 - INEOS Fluor 

Arcton 509 - INEOS Fluor 

Arcton TP5R - INEOS Fluor 

Arcton TP5R2 - INEOS Fluor 

Asahifron R-22 - Asahi Glass Co. Ltd. 

Asahifron R-502 - Asahi Glass Co. Ltd. 

Daiflon 22 - Daikin Industries Ltd. 

Daiflon 502 - Daikin Industries Ltd. 

Di 36 - Ausimont SPA 

Di 44 - Ausimont SPA 

Dymel 22 - DuPont-Mitsui Fluorochemicals Co. 

Ltd 

Flon Showa 22 - Showa Denko K.K. 

Flon Showa 502 - Showa Denko K.K. 

Floron 22 - SRF Limited 

Flugene 22 - Continental Industries 

Flugene 22 - Sicno Chemical Industries of 

Northern Greece 

Forane 22 - ARKEMA SA 

Forane 502 - ARKEMA SA 

Forane FX 10 - ARKEMA SA 

Forane FX 20 - ARKEMA SA 

Forane FX 55 - ARKEMA SA 

Forane FX 56 - ARKEMA SA 

Forane FX 57 - ARKEMA SA 

Formacel S - DuPont-Mitsui Fluorochemicals 

Co. Ltd 

75-45-6 
198

198

Freon 22 - DuPont Fluoroproducts 

Freon-22 - DuPont Fluoroproducts 

Freon-502 - DuPont Fluoroproducts 

Frigen 22 - Solvay Fluor GMBH 

FX-56 - ARKEMA SA 

G2015 - Greencool 

G2018A - Greencool 

G2018B - Greencool 

G2018C - Greencool 

Genetron 22 - Quimobasicos s.a. de c.v. 

Genetron 22 - Honeywell (formerly AlliedSignal Inc.) 

Genetron 408A - Honeywell (formerly AlliedSignal Inc.) 

Genetron 409A - Honeywell (formerly AlliedSignal Inc.) 

Genetron 502 - Honeywell (formerly AlliedSignal Inc.) 

Genetron 502 - Quimobasicos s.a. de c.v. 

Genetron HP80 - Honeywell (formerly AlliedSignal Inc.) 

Genetron HP81 - Honeywell (formerly AlliedSignal Inc.) 

Genetron MP39 - Honeywell (formerly AlliedSignal Inc.) 

Genetron MP66 - Honeywell (formerly AlliedSignal Inc.) 

GHG - Monroe Air Tech 

GHG12 - ICOR International (formerly 

Indianapolis Refrigeration Co. Inc.) 

GHG-HP - People's Welding Supply 

GHG-X4 - People's Welding Supply 

GHG-X5 - People's Welding Supply 

HCFC-22 - Chemical Industries of Northern 

Greece SA 

HCFC-22 - Chemicals and Plastics India Ltd. 

HCFC-22 - Firefreeze International 

HCFC-22 - Gujarat Fluorochemicals Ltd. 

HCFC-22 - Hankook Shin Hwa 

HCFC-22 - SRF Limited 

HCFC-22 - Daikin Industries Ltd. 

Hot Shot - ICOR International (formerly 

Indianapolis Refrigeration Co. Inc.) 
199

199

ISCEON 22 - Rhodia 

ISCEON 502 - Rhodia 

ISCEON 69-L - Rhodia 

ISCEON 69S - Rhodia 

Khladon Fluorocarbon R22 

Difluorochloromethane - JSC "Halogen" Russia 

Korfron 22 - Ulsan Chemical Co., Ltd. 

Mc Cool R-12 - McMullen Oil Products Inc. 

NAF P-III - North American Fire Guardian 

NAF S III - Safety Hi-Tech srl 

NAF S-III - North American Fire Guardian 

NARM-502 - Moncton Refrigerants 

Oxyfume 2002 - Honeywell (formerly AlliedSignal Inc.) 

R22 - Protocol Resource Management Inc. 

R502 - Protocol Resource Management Inc. 

Solkane 22 - Solvay Fluor GMBH 

Solkane 22/142b blends - Solvay Fluor GMBH 

Solkane 406A - Solvay Fluor GMBH 

Solkane 409A - Solvay Fluor GMBH 

Suva HP80 - DuPont Fluoroproducts 

Suva HP81 - DuPont Fluoroproducts 

Suva MP39 - DuPont Fluoroproducts 

Suva MP52 - DuPont Fluoroproducts 

Suva MP66 - DuPont Fluoroproducts 

Taisoton 22 - Formosa Plastics 

HCFC-31 (CH2FCl) 

Monochlorofluoromethane 593-70-4

HCFC-121 (C2HFCl4) 

Tetrachlorofluoroethane 354-14-3

HCFC-122 (C2HF2Cl3) 

Trichlorodifluoroethane 354-21-2

HCFC-123 (C2HF3Cl2) 

Dichlorotrifluoroethane 

Asahiklin AK-123 - Asahi Glass Co. Ltd. 

Blitz III - North American Fire Guardian 

FE-232 - DuPont Fluoroproducts 

Forane 123 - ARKEMA SA 

Genesolv 2123 - Honeywell (formerly AlliedSignal Inc.) 

Genesolv 2127 - Honeywell (formerly AlliedSignal Inc.) 

Genetron 123 - Honeywell (formerly AlliedSignal Inc.) 

306-83-2
200

200

Halotron 1 - North American Fire Guardian 

Halotron I - American Pacific 

Corporation/Halotron, Inc. 

HCFC-123 - Especial Gas Inc. 

HCFC-123 Generic - Kanto Denka Kogyo Co. 

Meforex 123 - Ausimont SPA 

NAF P III - Safety Hi-Tech srl 

NAF P IV - Safety Hi-Tech srl 

NAF P-III - North American Fire Guardian 

NAF S III - Safety Hi-Tech srl 

NAF S-III - North American Fire Guardian 

R123 - Protocol Resource Management Inc. 

R-123 - Foosung Tech Corporation 

Solkane 123 - Solvay Fluor GMBH 

Suva 123 - DuPont Fluoroproducts 

Vertrel 423 - DuPont-Mitsui Fluorochemicals 

Co. Ltd 

HCFC-124 (C2HF4Cl) 

Monochlorotetrafluoroethane 

Arcton 409A - INEOS Fluor 

Asahiklin AK-124 - Asahi Glass Co. Ltd. 

Di 24 - Ausimont SPA 

Di 36 - Ausimont SPA 

FE-241 - DuPont Fluoroproducts 

Forane FX 56 - ARKEMA SA 

Forane FX 57 - ARKEMA SA 

FRIGC - IGC Intermagnetics General 

FRIGC FR-12 - Intermagnetics General 

FRIGC FR-12 - CFC Refimax, LLC 

FX-56 - ARKEMA SA 

Genetron 124 - Honeywell (formerly AlliedSignal Inc.) 

Genetron 409A - Honeywell (formerly AlliedSignal Inc.) 

Genetron MP39 - Honeywell (formerly AlliedSignal Inc.) 

Genetron MP66 - Honeywell (formerly AlliedSignal Inc.) 

GHG-X4 - People's Welding Supply 

HCFC-124 - InterCool Energy Corporation 

Hot Shot - ICOR International (formerly 

Indianapolis Refrigeration Co. Inc.) 

Meforex 124 - Ausimont SPA 

NAF P III - Safety Hi-Tech srl 

NAF P-III - North American Fire Guardian 

2837-89-

0 
201

201

NAF S III - Safety Hi-Tech srl 

NAF S-III - North American Fire Guardian 

Oxyfume 2000 - Honeywell (formerly AlliedSignal Inc.) 

Oxyfume 2002 - Honeywell (formerly AlliedSignal Inc.) 

Solkane 409A - Solvay Fluor GMBH 

Suva 124 - DuPont Fluoroproducts 

Suva MP39 - DuPont Fluoroproducts 

Suva MP52 - DuPont Fluoroproducts 

Suva MP66 - DuPont Fluoroproducts 

HCFC-131 (C2H2FCl3) 

Trichlorofluoroethane 359-28-4

HCFC-132b (C2H2F2Cl2) 

Dichlorodifluoroethane 

 1649-08-

7 

HCFC-133a (C2H2F3Cl) 

Monochlorotrifluoroethane 75-88-7 

HCFC-141b (C2H3FCl2) 

Dichlorofluoroethane 

Asahiklin AK-141b - Asahi Glass Co. Ltd. 

Forane 141b - ARKEMA SA 

Friogas 141b - Galco 

Genesolv 2000 - Honeywell (formerly AlliedSignal Inc.) 

Genesolv 2004 - Honeywell (formerly AlliedSignal Inc.) 

Genetron 141b - Honeywell (formerly AlliedSignal Inc.) 

HCFC-141b - Roche Chemicals Inc. 

HCFC-141b - Central Glass Co. Ltd. 

HCFC-141b - Daikin Industries Ltd. 

HCFC-141b MS - Daikin Industries Ltd. 

HyperClean Circuit Cleaner - Micro Care Corp 

Korfron 141b - Ulsan Chemical Co., Ltd. 

Meforex 141b - Ausimont SPA 

Polioi Poliuretano ICI - INEOS Fluor 

Solkane 141b - Solvay Fluor GMBH 

Solkane 141b CN - Solvay Fluor GMBH 

Solkane 141b DH - Solvay Fluor GMBH 

Solkane 141b MA - Solvay Fluor GMBH 

Solkane 141b WE - Solvay Fluor GMBH 

1717-00-

6 

HCFC-142b (C2H3F2Cl) 

Monochlorodifluoroethane 

Arcton 409A - INEOS Fluor 

Arcton 412A - INEOS Fluor 

Arcton TP5R - INEOS Fluor 

75-68-3 
202

202

Asahiklin AK-142b - Asahi Glass Co. Ltd. 

Daiflon 142b - Daikin Industries Ltd. 

Dymel 142b - DuPont-Mitsui Fluorochemicals 

Co. Ltd 

Forane 142b - ARKEMA SA 

Forane FX 55 - ARKEMA SA 

Forane FX 56 - ARKEMA SA 

Forane FX 57 - ARKEMA SA 

Free Zone RB-276 - Refrigerant Gases 

Freeze 12 - Technical Chemical Co. 

Freezone - Freezone Inc. (formerly Patriot 

Consumer Products Inc.) 

FX-56 - ARKEMA SA 

G2015 - Greencool 

Genetron 142b - Honeywell (formerly AlliedSignal Inc.) 

Genetron 409A - Honeywell (formerly AlliedSignal Inc.) 

GHG - Monroe Air Tech 

GHG12 - ICOR International (formerly 

Indianapolis Refrigeration Co. Inc.) 

GHG-HP - People's Welding Supply 

GHG-X4 - People's Welding Supply 

GHG-X5 - People's Welding Supply 

HCFC-142b - Daikin Industries Ltd. 

HCFC-142b - Central Glass CO. Ltd. 

HCFC-142b - Roche Chemicals Inc. 

Hot Shot - ICOR International (formerly 

Indianapolis Refrigeration Co. Inc.) 

Korfron 142b - Ulsan Chemical Co., Ltd. 

Mc Cool R-12 - McMullen Oil Products Inc. 

Meforex 142b - Ausimont SPA 

Solkane 142b - Solvay Fluor GMBH 

Solkane 22/142b blends - Solvay Fluor GMBH 

Solkane 406A - Solvay Fluor GMBH 

Solkane 409A - Solvay Fluor GMBH 

HCFC-221 (C3HFCl6) 

Hexachlorofluoropropane 422-26-4

HCFC-222 (C3HF2Cl5) 

Pentachlorodifluoropropane 422-49-1

HCFC-223 (C3HF3Cl4) 

Tetrachlorotrifluoropropane 422-52-6
203

203

HCFC-224 (C3HF4Cl3) 

Trichlorotetrafluoropropane 422-54-8

HCFC-225ca (C3HF5Cl2) 

Dichloropentafluoropropane 422-56-0

HCFC-225cb (C3HF5Cl2) 

Dichloropentafluoropropane 507-55-1

HCFC-226 (C3HF6Cl) 

Monochlorohexafluoropropane 431-87-8

HCFC-231 (C3H2FCl5) 

Pentachlorofluoropropane 421-94-3

HCFC-232 (C3H2F2Cl4) 

Tetrachlorodifluoropropane 460-89-9

HCFC-233 (C3H2F3Cl3) 

Trichlorotrifluoropropane 

 7125-84-

0 

HCFC-234 (C3H2F4Cl2) 

Dichlorotetrafluoropropane 425-94-5

HCFC-235 (C3H2F5Cl) 

Monochloropentafluoropropane 460-92-4

HCFC-241 (C3H3FCl4) 

Tetrachlorofluoropropane 666-27-3

HCFC-242 (C3H3F2Cl3) 

Trichlorodifluoropropane 460-63-9

HCFC-243 (C3H3F3Cl2) 

Dichlorotrifluoropropane 460-69-5

HCFC-244 (C3H3F4Cl) 

Monochlorotetrafluoropropane 

 679-85-

6 

HCFC-251 (C3H4FCl3) 

Trichlorofluoropropane 421-41-0

HCFC-252 (C3H4F2Cl2) 

Dichlorodifluoropropane 819-00-1

HCFC-253 (C3H4F3Cl) 

Monochlorotrifluoropropane 460-35-5

HCFC-261 (C3H5FCl2) 

Dichlorofluoropropane 420-97-3

HCFC-262 (C3H5F2Cl) 

Monochlorodifluoropropane 

 421-02-

03 

HCFC-271 (C3H6FCl) 430-55-7
204

204

Monochlorofluoropropane 
205

205

6. GOVERNMENT CONTACTS (CHAPTERS 36, 37, 38) 

U.S. Department of Agriculture 

Agricultural Marketing Service 

Washington, DC 20250 

Tel. 202.720.8998 

www.ams.usda.gov 

Animal and Plant Health Inspection Service (APHIS) 

Animals: 

USDA-APHIS-VS 

Riverdale, MD 20737–1231 

Tel. 301.734.7885 

Plants: 

USDA-APHIS-PPQ 

Riverdale, MD 20737–1231 

Tel. 301.734.8896 

www.aphis.usda.gov 

Food Safety and Inspection Service 

Import Inspection Division 

Landmark Center 

1299 Farnam, Suite 300 

Omaha, NE 68102 

Tel. 402.221.7400 

Foreign Agricultural Service 

Room 5531-S 

Washington, D.C. 20250-1000 

Tel. 202.720.2916 

Fax 202.720.8076 

www.usda.gov 

U.S. Department of Commerce 

Exporter Counseling Division 

14th Street & Pennsylvania Ave., N.W. 

Washington, DC 20230 

Tel. 202.482.4811 

www.bxa.doc.gov

National Marine Fisheries Service Headquarters 

National Oceanic and Atmospheric Administration 
206

206

1315 East-West Highway 

Silver Spring, MD 20910 

Tel. 301.713.2289 

NMFS Southwest Region 

Protected Species Management Division 

501 West Ocean Blvd. 

Long Beach, CA 90802-4213 

Tel. 562.980.4019 

www.kingfish.ssp.nms.gov 

Federal Communications Commission 

Laboratory Division 

7435 Oakland Mills Road 

Columbia, MD 21046 

Tel. 301.362.3000 

www.fcc.gov 

U.S. Consumer Product Safety Commission 

Office of Compliance 

4330 East West Highway 

Bethesda, MD 20814 

Tel. 301.504.0608 

Fax 301.504.0359 

www.cpsc.gov 

Environmental Protection Agency 

Hazardous Materials Hotline 

1.800.424.9346 

TSCA Assistance Information Service 

Tel. 202.554.1404 

Motor Vehicles Investigation/lmports Section 

2000 Traverwood Drive 

Ann Arbor, MI 48105 

Attn: Imports Division 

Tel. 734.214.4100 

U.S. Department of Health and Human Services 

Food and Drug Administration 

Center for Biologics Evaluation and Research 

1401 Rockville Pike 

Suite 200 North 
207

207

Rockville, MD 20852 

Tel. 301.827.6201 

www.fda.gov/cber

Center for Drug Evaluation and Research 

7520 Standish Place 

Rockville, MD 20855 

Tel. 301.594.3150 

www.fda.gov/cber

Center for Devices and Radiological Health 

Rockville, MD 20850 

Tel. 301.594.4692 

www.fda.gov/cber

Division of Import Operations and Policy (HFC–170) 

5600 Fishers Lane 

Rockville, MD 20857 

Tel. 301.443.6553 

Fax 301.594.0413 

www.fda.gov/ora/import 

Center for Food Safety and Applied Nutrition 

Office of Food Labeling (HFS–156) 

200 “C” St., NW 

Washington, DC 20204 

Tel. 202.205.4606 

http//vm.cfsan.fda.gov 

Office of Seafood 

Washington, DC 20005 

Tel. 202.418.3150 

U.S. Public Health Service 

Centers for Disease Control and Prevention 

Office of Health and Safety 

1600 Clifton Road 

Atlanta, Georgia 30333 

Tel. 404.639.3235 

www.cdc.gov 

U.S. Department of Energy 

Office of Codes and Standards 
208

208

Washington, DC 20585 

Tel. 202.586.9127 

www.eren.doe.gov

U.S. Department of Homeland Security 

U.S. Coast Guard 

Office of Boating Safety 

2100 Second Street, SW 

Washington, DC 20593-0001 

Tel. 202.267.1077 

National Vessel Documentation Center 

792 T.J. Jackson Drive 

Falling Waters, W.Va. 25419-9502 

Tel. 304.271.2400 

Fax 304.271.2405 

U.S. Customs and Border Protection 

Office of Regulations and Rulings 

1300 Pennsylvania Avenue NW 

Washington, DC 20229 

Tel. 202.572-8700 

National Commodity Specialist Division 

One Penn Plaza 

11th Floor 

 New York, NY 10119 

Tel. 201.443.0367 

Fax 201.443.0595 

Office of Field Operations 

Trade Programs Division 

1300 Pennsylvania Ave. NW 

Washington, DC 20229 

Tel. 202.344.0300 

U.S. Department of the Interior 

Fish and Wildlife Service 

Office of Management Authority 

4401 N. Fairfax Drive 

Arlington, VA 22203 

Tel. 703.358.2093 

www.fws.gov 
209

209

U.S. Department of Justice 

Bureau of Alcohol, Tobacco, Firearms and Explosives 

650 Massachusetts Avenue NW 

Washington, DC 20226 

Tel. 1.866.662.2750 (arms, ammunition, and explosives import licenses) 

Drug Enforcement Administration 

700 Army-Navy Drive 

Arlington VA 22202 

Tel. 202.307.7977 

www.usdoj.gov/dea 

Nuclear Regulatory Commission 

Office of International Programs 

One White Flint North 

11555 Rockville Pike 

Rockville, MD 20852 

Tel. 301.415.7000 

Federal Trade Commission 

Bureau of Consumer Protection 

Washington, DC 20580 

Tel. 202.326.2996 

Division of Enforcement 

Washington, DC 20580 

Tel. 202.326.2996 

www.ftc.gov 

International Trade Commission 

500 “E” Street, SW 

Washington, DC 20436 

Tel. 202.205.2000 

www.usitc.gov 

U.S. Department of State 

Office of Defense Trade Controls 

Bureau of Political/Military Affairs 

2401 "E" Street, NW 

Washington, DC 20037 

Tel. 202.663.2700 

www.pmdtc.org 

U.S. Department of Transportation 
210

210

National Highway Traffic Safety Administration 

Office of Vehicle Safety Compliance (NEF-32) 

400 7th Street SW 

Washington, DC 20590 

Tel. 1-800-424-9393 

Fax 202.366.1024 

www.nhtsa.dot.gov 

Office of Hazardous Materials 

400 7th Street SW 

Washington, DC 20590-0001 

Tel. 202.366.4488 

U.S. Department of the Treasury 

Alcohol and Tobacco Tax and Trade Bureau 

Washington, DC 20220 

Tel. 1.877.882.3277 

Email: ttbimport@ttb.gov (alcohol importer’s basic permit, alcohol excise 

taxes) 

alfd@ttb.gov (alcohol labeling, advertising, and formulation) 

ttbtobacco@ttb.gov (tobacco products) 

ttbfaet@ttb.gov (firearms and ammunition excise tax) 

Main Website: www.ttb.gov

Office of Foreign Assets Control 

1500 Pennsylvania Avenue NW 

Washington, DC 20220 

Tel. 202.622.2500 

Fax 202.622.1657 

www.treas.gov/offices/enforcement/ofac/index.shtml

 
211

211

U.S. Customs and Border Protection 

Washington, D.C. 20229 

Report Suspicious Behavior 

1-800-BE ALERT 

CBP Publication No. 0000-0504 Revised November 2006