What Every Member of the

Trade Community Should Know About:

Importation of

Commercial

Samples

AN INFORMED COMPLIANCE PUBLICATION

REVISED OCTOBER 2003
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NOTICE:

This publication is intended to provide guidance and information to the trade community.

It reflects the position on or interpretation of the applicable laws or regulations by U.S.

Customs and Border Protection (CBP) as of the date of publication, which is shown on

the front cover. It does not in any way replace or supersede those laws or regulations.

Only the latest official version of the laws or regulations is authoritative.

Publication History

Revised: October 2003

First Published: May 2001

PRINTING NOTE:

This publication was designed for electronic distribution via the CBP website

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set

up in Microsoft Word97®. Pagination and margins in downloaded versions may vary

depending upon which word processor or printer you use. If you wish to maintain the

original settings, you may wish to download the .pdf version, which can then be printed

using the freely available Adobe Acrobat Reader®.
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PREFACE

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act,

became effective. These provisions amended many sections of the Tariff Act of 1930 and

related laws.

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared

responsibility,” which are premised on the idea that in order to maximize voluntary compliance

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a

greater obligation on CBP to provide the public with improved information concerning the trade

community's rights and responsibilities under customs regulations and related laws. In addition,

both the trade and U.S. Customs and Border Protection share responsibility for carrying out

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C.

1484), the importer of record is responsible for using reasonable care to enter, classify and

determine the value of imported merchandise and to provide any other information necessary to

enable U.S. Customs and Border Protection to properly assess duties, collect accurate

statistics, and determine whether other applicable legal requirements, if any, have been met.

CBP is then responsible for fixing the final classification and value of the merchandise. An

importer of record’s failure to exercise reasonable care could delay release of the merchandise

and, in some cases, could result in the imposition of penalties.

The Office of Regulations and Rulings (ORR) has been given a major role in meeting the

informed compliance responsibilities of U.S. Customs and Border Protection. In order to

provide information to the public, CBP has issued a series of informed compliance publications,

and videos, on new or revised requirements, regulations or procedures, and a variety of

classification and valuation issues.

This publication, prepared by the Commercial Rulings Division, ORR, is ntended to explain the

classification of imported merchandise and advise the public of customs regulations and

procedures. This Informed Compliance Publication provides a brief guide for importing

commercial samples into the United States. We sincerely hope that this material, together with

seminars and increased access to rulings of U.S. Customs and Border Protection, will help the

trade community to improve voluntary compliance with customs laws and to understand the

relevant administrative processes.

The material in this publication is provided for general information purposes only. Because

many complicated factors can be involved in customs issues, an importer may wish to obtain a

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to

obtain advice from an expert who specializes in customs matters, for example, a licensed

customs broker, attorney or consultant.

Comments and suggestions are welcomed and should be addressed to the Assistant

Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection,

1300 Pennsylvania Avenue, NW, Washington, D.C. 20229.

Michael T. Schmitz,

Assistant Commissioner

Office of Regulations and Rulings
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INTRODUCTION ........................................................................................7

PURPOSE ..................................................................................................7

Special Duty Free Provisions ....................................................................................... 7

Option I: Duty Free Consumption Entries..................................................................... 8

Option II: Temporary Importation under Bond (TIB) ..................................................... 8

Intent of TIB Provision.................................................................................................. 9

Definition of “Sample” for TIB’s and Carnets ................................................................ 9

TIB Entry Requirements............................................................................................. 10

Bond Requirements.................................................................................................... 10

Breach of Bond: Liquidated Damages........................................................................ 11

Extension of Time....................................................................................................... 11

Quota Considerations................................................................................................. 11

Special Rules for Travelers ........................................................................................ 12

Option III: Carnets ...................................................................................................... 13

A.T.A Carnet .............................................................................................................. 13

TECRO/AIT Carnet .................................................................................................... 14

Advantage of Using a Carnet ..................................................................................... 14

Quotas........................................................................................................................ 14

Validity & Extension of Time....................................................................................... 14

Breach & Damages .................................................................................................... 14

Option IV: Prototypes ................................................................................................ 15

Regular Entry ............................................................................................................. 15

ADDITIONAL INFORMATION..................................................................16

The Internet................................................................................................................ 16

Customs Regulations ................................................................................................. 17

Customs Bulletin ........................................................................................................ 17

Importing Into the United States................................................................................. 17

Informed Compliance Publications............................................................................. 18

Value Publications...................................................................................................... 18

“Your Comments are Important”................................................................................. 19
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INTRODUCTION

When goods are imported into the customs territory of the United States (the fifty

states, the District of Columbia and Puerto Rico), they are subject to certain formalities

involving U.S. Customs and Border Protection. In almost all cases, the goods are

required to be “entered,” that is, declared to the CBP, and are subject to detention and

examination by CBP officers to insure compliance with all laws and regulations enforced

or administered by the CBP. As part of the entry process, goods must be “classified”

(determined where in the U.S. tariff schedule they fall) and their value must be

determined. Pursuant to the Customs Modernization Act, it is now the responsibility of

the importer of record to use “reasonable care” to “enter” and “value” the goods and

provide any other information necessary to enable the CBP to properly assess duties,

collect accurate statistics, and determine whether all other applicable legal requirements

are met. 

Classifying goods is important not only for duty purposes, but also to determine

whether the gods are subject to quotas, restraints, anti-dumping or countervailing

duties, embargoes or other restrictions. The act of classifying goods is complex and

requires an importer to be familiar with the Harmonized Tariff Schedule of the United

States (HTSUS), its 99 chapters, rules of interpretation, and notes. A detailed

discussion of the HTSUS may be found in a companion publication entitled, What Every

Member of the Trade Community Should Know About: Tariff Classification. CBP

valuation requirements are separately discussed in a companion publication entitled,

What Every Member of the Trade Community Should Know About: Customs Value.

Both of these publications are available form the CBP World Wide Web pages on the

Internet (see the Additional Information section for information on accessing these

sources and obtaining additional CBP publications).

PURPOSE

This Informed Compliance Publication provides a brief guide for importing

commercial samples into the customs territory of the United States. It is intended to be

an aid for importers and other interested parties in determining the appropriate method

of importation. 

Special Duty Free Provisions

There are several ways for samples, articles imported for the purpose of taking

orders for similar merchandise, to be imported duty-free to the Customs Territory of the

United States. This section explains the options in Chapter 98, HTSUS and the

provisions in Customs regulations relating to Carnets that specifically apply to

commercial samples. 

 Duty-free consumption entries under 9813.00.20, 9813.00.40 or 9813.00.60;

 Temporary Importation under Bond (TIB) - Subheading 9813.00.20 of Chapter

98, Subchapter XIII of the HTSUS;
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 Carnets- 19 CFR Part 114; and 

 Prototypes- Subheading 9817.85.01 of Chapter 98, Subchapter XVII of HTSUS.

In addition, in some cases, importers may wish to enter goods under the

provisions of chapters 1-97 HTSUS. This last option and its advantages or

disadvantages are explained in the section entitled: Regular Entry (below). 

Option I: Duty Free Consumption Entries

Under Chapter 98 Subchapter XI, HTSUS, certain goods may enter the Customs

Territory under regular consumption entries but free of duty and quota requirements.

This is the case for very small quantities of three types of samples to be used in the

United States for soliciting orders by persons importing such merchandise in

commercial quantities. In the case of alcoholic beverages or tobacco products, the

quantity is limited to one sample of each beverage or tobacco product in a calendar

quarter for use of importers of the products in commercial quantities. The tariff

provisions are:

 9811.00.20: Alcoholic beverages samples (each sample containing not more than

300 milliliters if a malt beverage, not more than 150 milliliters if a wine and not more

than 100 milliliters if any other alcoholic beverage).

 9811.00.40: Samples of tobacco products, and cigarette papers and tubes (each

sample consisting of not more than (a) 3 cigars, (b) 3 cigarettes, (c) 3.5 grams of

tobacco, (d) 25 cigarette papers, (e) 3 cigarette tubes, or (f) 25 cigarette papers).

 9811.00.60: Any sample (except samples covered in 9811.00.20 or 9811.00.40),

valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is

unsuitable for sale or for use other than as a sample. Under this provision: 

 Merchandise must be marked “SAMPLE” in indelible ink or paint or cut or torn in

the manner prescribed in the Interim Update to Customs Directive 3500-07,

Textiles Samples Guidelines, dated January 4, 1989. 

 Textile Samples can be given at no charge to a recycling company either to be

made into rags or to be baled and exported. 

 Sample footwear must be marked “SAMPLE- NOT FOR RESALE” conspicuously

and in a location where the ink is not likely to wear off. 

Unlike the TIB and Carnet provisions discussed below, when 9811.00.20 or 40

are used, the “samples” may be consumed in the course of solicitation of orders.

Option II: Temporary Importation under Bond (TIB)

Temporary importation under bond (TIB) is a procedure whereby under certain

conditions, merchandise may be entered temporarily into the Customs Territory free of

duty by posting a bond. In the bond the importer agrees to export or destroy the
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merchandise within a specified time or pay liquidated damages, generally equal to twice

the normal duty. 

There are fourteen categories of TIBs described in Chapter 98, Subchapter XIII

of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The TIB

provisions are designated as subheadings 9813.00.05 through 9813.00.75. Subheading

9813.00.20 pertains to samples for use solely in taking orders for merchandise. U.S.

Note 1(a) governs all TIBs and has two important statements: 

a. TIB goods are not to be for sale or sale on approval. 

This means that one must have an intent at the time of importation to export or destroy

the articles produced from the merchandise.

b. There is a set time period for which TIB goods may remain in the U.S. before

being exported or destroyed.

Goods may be admitted under TIB for exportation within one year from the date of

importation. The one year period may be extended for one or more further periods

which, when added to the initial one year, shall not exceed a total of three years from

the date of importation. 

Intent of TIB Provision

The intent in permitting duty free entry of samples is to promote international

trade. Therefore, the purpose of importing and using the sample must be to create a

demand for that product. 

Definition of “Sample” for TIB’s and Carnets

For purposes of the TIB and Carnet provisions, CBP defines “sample” as “an

article which is imported for the bona fide purpose of taking orders for similar

merchandise.”

Interpretation of “sample”:

 Goods cannot be on display for ordering and then used to fill an order. This

precludes the samples from eligibility under the TIB provision because all or some of

the merchandise was intended for sale. 

 The sample does not have to be an exact duplicate of the merchandise being sold. 

 The sample can be a different size or material than the good it is representing. 

 Miniature models and cutaway samples revealing the construction of the product are

eligible.

 Cloth swatches and color cards that display the different colors of merchandise are

eligible. 
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 Photographs are not eligible for entry as samples. However samples entered under

9813.00.20 can be shown on television, used in fashion shows, photographed for

publicity purposes, and displayed for advertising purposes so long as orders were to

be solicited in connection with their use. 

 Although the actual samples are eligible for entry under 9813.00.20, the display

panels, signs, backdrops and related exhibit materials may only be permitted entry

under 9813.00.50 as professional equipment or tools of trade. 

 Both an aircraft and those spare parts designated and used as samples are entitled

to entry. The parts that are imported for the express purpose of repairing the aircraft

are to be entered under subheading 9813.00.05 as articles to be repaired, altered, or

processed rather than as samples. 

 Although food samples (and other consumables) may be brought in as “commercial

samples” for display and solicitation of orders, they may not be distributed as

samples to be eaten or consumed. If they are to be eaten (or otherwise consumed

in a normal matter), regular entry and duty payment (if any) are required.

 Samples that are marked, torn, perforated or otherwise treated so that they are

unsuitable for sale or for use other than as samples should be entered under the

provision for duty free consumption entry 9811.00.60 (see Option I, above)

TIB Entry Requirements

Unless the articles are covered by a carnet (see below), entry of commercial

samples is usually made on Customs Form 3461 or 7533, followed by an entry

summary on a Customs Form 7501 within 10 days. However the 7501 may be filed at

the time of entry in which case the other forms are not used. If the articles are brought

into the country as accompanying baggage, they may qualify for the simplified

procedures for travelers. If the aggregate value of the article is not over $250, informal

entries may be filed. If imported through the international postal system, mail entries

may be used, as appropriate.

Bond Requirements

For samples entered under subheading 9813.00.20, the Customs Regulations

(19 CFR 10.31(f)) provide that the TIB bond shall be in the amount equal to 110% of the

estimated duties and fees which would accrue if an ordinary consumption entry had

been filed. 

Taxes and special duties, (i.e. internal revenue taxes, antidumping and

countervailing duties, marking duties, etc.), are taken into account in all bond amount

computations. A continuous entry bond may be used only if the dumping or subsidy

margin is five percent or less, otherwise, the entry must be secured by a single

transaction bond. 
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Commercial cargo, if loaded or unloaded at a port and from a commercial vessel,

is subject to a port use fee of a percentage of the cargo value. Harbor maintenance fees

however, are not included in any bond computations because they are paid at the time

of filing the entry summary package. For more information see 19 CFR 24.24.

Breach of Bond: Liquidated Damages

Section 10.39(d)(1), Customs Regulations (19 CFR 10.39(d)(1)) provides that if

any article entered under Chapter 98, Subchapter XIII (except if entered under a carnet)

has not been exported or destroyed in accordance with the regulations within the

appropriate period of time, there is a breach of the Customs bond, and CBP will

demand the payment of liquidated damages equal to double the estimated duties for

samples entered under the temporary importation provisions. 

Extension of Time

An importer can file for an extension of time for exportation as provided in 19

CFR 10.37. Extensions can be granted in up to one year increments, the total not to

exceed three years from importation. The extension request must be filed with CBP

before the appropriate import period expires to not breach the bond. Extensions may be

granted at the port where the entry was filed provided:

 The merchandise has not been exported or destroyed before application for

extension, 

 The extension request was filed with CBP before the expiration of the current

temporary importation bond, and

 Liquidated damages have not been assessed before receipt of the application

for extension. 

Upon the presentation of satisfactory evidence to the director of the port at which

samples were entered under subheading 9813.00.20, HTSUS, that such articles cannot

be exported for the reason that they have been seized (other than by seizure at the suit

of private persons), the requirement of exportation will be suspended for the duration of

the seizure. However, the articles must be exported promptly after release from

seizure. 

Quota Considerations

TIBs are considered consumption entries for the purposes of administering

quotas. T.D. 54802 (53) and (54). TIB entries with any quota class merchandise must

be held to the appropriate provisions as set out in 19 CFR Part 132. For example,

merchandise that is subject to an absolute quota must come within the quota limitation

in order to be released by CBP. Merchandise that requires the presentation of a visa in

order to be released by CBP must be accompanied by the visa. 
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Special Rules for Travelers

There are simplified rules for travelers bringing in commercial samples as

accompanied baggage. Samples accompanying a commercial traveler who presents

an adequate descriptive list, may be entered on the importer's baggage declaration in

lieu of formal entry and examination and may be passed under subheading 9813.00,20

at the place of arrival in the same manner as other passengers' baggage. The

examination may be made by an inspector who is qualified, in the opinion of the port

director, to determine the amount of the required bond. If the articles are a commercial

traveler's samples and exceed $500 in value, a special CBP invoice or a descriptive list

shall be furnished. Under these simplified procedures, normally a bond without surety

or cash deposit is required. However, the port director may require a bond with surety if

he believes it is necessary to protect the revenue or prevent the goods from entering the

commerce of the United States.

When a commercial traveler contemplates side trips to a contiguous country

within the period of time during which the merchandise is authorized to remain in the

Customs territory of the United States under bond, including any lawful extension, a

copy of his baggage declaration and a copy of the descriptive list or special CBP invoice

furnished by him may be certified by the examining officer and returned to the traveler

for use in registering the samples with CBP officers at the port of exit, and in clearing

them through CBP upon his return. Cancellation of the bond shall be effected by

permanent exportation in accordance with the provisions of 19 CFR 10.38 at the time

the samples are finally taken out of the United States before the expiration of the period

of time during which the merchandise may remain in the Customs territory of the United

States under bond, including any lawful extension. 

Port directors may waive examination of the commercial travelers’ samples taken

abroad for temporary use at the time of exportation, except where the exportation

involves certification of a carnet

The privilege of clearance of commercial travelers' samples on a baggage

declaration under bond without surety or cash deposit will not be accorded to a

commercial traveler who, through fraud or culpable negligence, has failed to comply

with the provisions of a bond in connection with a prior arrival. Such a commercial

traveler will be required to file a formal entry under subheading 9813.00.20, HTSUS with

a bond supported by a surety or cash deposit in lieu of surety. 

There are special procedures for raw cotton samples taken to and returned from

Canada and for samples taken to Great Britain and Ireland under a reciprocal

agreement. If these situations apply, please check with the CBP officers at the port of

exportation from the U.S. and refer to 19 CFR 10.68 or 10.69.
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Option III: Carnets

Samples are also eligible to be temporarily imported through the use of a carnet.

The U.S. recognizes two types of carnets under which a sample may be imported

temporarily into the U.S.: the A.T.A Carnet and the TECRO/AIT Carnet. 

A carnet is a combination entry document and customs bond. 19 CFR Part 114

sets out the different types of carnets, the coverage of carnets, and states that

merchandise not entitled to enter under a TIB provision shall not be entered under a

carnet.

A carnet is acceptable for commercial samples to be temporarily entered, or

temporarily entered and transported, duty-free under the International Convention to

Facilitate the Importation of Commercial Samples and Advertising Materials 

Carnets are issued by guaranteeing associations to a party in interest, “the

holder,” at the party’s request and upon payment of the association fee. Payment of

duty and other sums (taxes, liquidated damages, etc.) which accrue as a result of noncompliance with the terms and conditions of the carnet are guaranteed by the approved

guaranteeing association. 

A.T.A Carnet

The A.T.A. Carnet (Admission Temporaire-Temporary Admission Carnet) is an

international Customs document, backed by an internationally valid guarantee, that may

be used for the entry of articles into a country in place of the customs documents

usually required.

The carnet guarantee is based on an international agreement whereby national

guaranteeing associations (the ATA Carnet guaranteeing chain), established in the

participating countries, are held jointly liable with the carnet holder for compliance with

CBP procedures applicable to the type of importation for which the carnet was issued,

and for payment of any sums due in the event of non-compliance with said procedures. 

The United States Council for International Business (USCIB) has been

approved as the issuing and guaranteeing association for carnets used in the United

States pursuant to the Customs Convention on the A.T.A. Carnet for the Temporary

Importation of Goods. 
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TECRO/AIT Carnet

“TECRO/AIT Carnet” is the document issued pursuant to the Bilateral Agreement

between the Taipei Economic and Cultural Representative Office (TECRO) and the

American Institute in Taiwan (AIT) to cover the temporary admission of goods. 

For more information on TECRO/AIT Carnet, see 19 CFR Part 114.22(d)- 114.34.

Advantage of Using a Carnet

Since carnets are purchased by the importer before leaving the importer’s

country, use of the carnet facilitates the importation of the sample into the US. The

carnet simplifies the CBP formalities involved in temporarily importing goods into

another country. Without a carnet it would be necessary to go through the customs

procedures established in each country for the temporary admission of goods. The

carnet allows the temporary traveler or businessperson to make customs arrangements

in advance and use a single document for certain categories of goods that will pass

through customs in several different countries.

Quotas

Merchandise entered under a carnet may be subject to quotas and should be

treated the same as a TIB for administering quota. If a sample is subject to an absolute

quantitative quota and the quota is closed, the merchandise is not admissible into the

US. Entry by a carnet does not change this requirement.

Validity & Extension of Time

19 CFR Part 114.23 sets out the maximum period of validity for carnets, to not

exceed one-year. 

Carnets cannot be extended or re-filed. It is possible to substitute a TIB for a

Carnet provided that the 1-year period has not run. Because the TIB period cannot

exceed three years from the date of importation, after the carnet is timely converted into

a TIB entry, only one more TIB extension is allowed. 

Breach & Damages

Part 10.39(d)(2), Customs Regulations provides that if articles entered under a

carnet have not been exported or destroyed within the carnet period, the port director

shall promptly, but in no case more than one year after the expiration of the period for

which the carnet was valid, make demand on the importer and guaranteeing association

for liquidated damages in the amount of 110 percent of the estimated duties on the

articles not exported or destroyed. 
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Option IV: Prototypes

Section 1432 of the Tariff Suspension and Trade Act of 2000, which was enacted

on November 9, 2000 (Pub. Law 106-476), created a new subheading 9817.85.01

HTSUS for column 1 duty-free treatment of prototypes imported exclusively for

development, testing, product evaluation, or quality control purposes. 

Under new U.S. note 6 to subchapter XVII, HTSUS, the term “prototypes” means

originals or models of articles that—

(i) are either in the preproduction, production, or postproduction stage and

are to be used exclusively for development, testing, product evaluation, or

quality control purposes; and

(ii) in the case of originals or models of articles that are either in the

production or postproduction stage, are associated with a design change

from current production (including a refinement, advancement,

improvement, development, or quality control in either the product itself or

the means for producing the product). 

For purposes of clause (i), automobile racing for purse, prize, or commercial

competition shall not be considered to be “development, testing, product evaluation, or

quality control.”

Prototypes may be imported only in limited noncommercial quantities in

accordance with industry practice. Except as provided for by the Secretary of the

Treasury, prototypes or parts of prototypes may not be sold after importation into the

United States or be incorporated into other products that are sold. Articles subject to

quantitative restrictions, antidumping orders, or countervailing duty orders may not be

classified as prototypes under this note. Articles subject to licensing requirements, or

which must comply with laws, rules, or regulations administered by agencies other than

the CBP before being imported, may be classified as prototypes if they comply with all

applicable provisions of law and otherwise meet the definition of “prototypes.” 

Previously, such prototypes were subject to duty upon their importation into the

United States unless the prototypes qualified for duty-free treatment under special trade

programs or unless the prototypes were entered under a temporary importation bond. 

For more information see the regulations for this provision found at 19 CFR part

10, published at 67 Federal Register 10636 (March 8, 2002). 

Regular Entry

In addition to the special provisions for commercial samples which are described

in the foregoing sections, the importer also has the option of making a regular formal or

informal entry (or in appropriate cases, using a baggage declaration for low value

shipments) and using the regular classification subheadings in Chapters 1-97 HTSUS. 

Classification of merchandise under the HTSUS is in accordance with the

General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be
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determined according to the terms of the headings and any relative section or chapter

notes. Chapters 1-97, HTSUS are based on the international Harmonized Commodity

Description and Coding System (the “Harmonized System” or “HS”). However,

Chapters 98 and 99 of the HTSUS are unique to the U.S. 

This option requires the importer to pay regular duties, if any, on the

merchandise, but it does have the advantage of allowing the importer to sell the goods

or keep them beyond the period covered by a TIB or Carnet, without the destruction or

exportation required under those options. This option requires compliance with all laws

and regulations (quota, permits or licenses required by other government agencies,

etc). This option may be especially appealing to an importer whose goods are MFN

duty free (such as children’s toys), duty free under special programs (such as

Generalized System of Preferences “GSP” or the Caribbean Basin Initiative “CBI,” etc.)

or are subject to very low rates of duty. If this option is used, the importer must use

reasonable care to properly classify and value the imported merchandise.

ADDITIONAL INFORMATION

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide

Web, provides the trade community with current, relevant information regarding CBP

operations and items of special interest. The site posts information -- which includes

proposed regulations, news releases, publications and notices, etc. -- that can be

searched, read on-line, printed or downloaded to your personal computer. The web site

was established as a trade-friendly mechanism to assist the importing and exporting

community. The web site also links to the home pages of many other agencies whose

importing or exporting regulations that U.S. Customs and Border Protection helps to

enforce. The web site also contains a wealth of information of interest to a broader

public than the trade community. For instance, on June 20, 2001, CBP launched the

“Know Before You Go” publication and traveler awareness campaign designed to help

educate international travelers.

The web address of U.S. Customs and Border Protection is http://www.cbp.gov
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Customs Regulations

The current edition of Customs Regulations of the United States is a loose-leaf,

subscription publication available from the Superintendent of Documents, U.S.

Government Printing Office, Washington, DC 20402; telephone (202) 512-1800. A

bound, 2003 edition of Title 19, Code of Federal Regulations, which incorporates all

changes to the Regulations as of April 1, 2003, is also available for sale from the same

address. All proposed and final regulations are published in the Federal Register, which

is published daily by the Office of the Federal Register, National Archives and Records

Administration, and distributed by the Superintendent of Documents. Information about

on-line access to the Federal Register may be obtained by calling (202) 512-1530

between 7 a.m. and 5 p.m. Eastern time. These notices are also published in the

weekly Customs Bulletin described below. 

Customs Bulletin

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that

contains decisions, rulings, regulatory proposals, notices and other information of

interest to the trade community. It also contains decisions issued by the U.S. Court of

International Trade, as well as customs-related decisions of the U.S. Court of Appeals

for the Federal Circuit. Each year, the Government Printing Office publishes bound

volumes of the Customs Bulletin. Subscriptions may be purchased from the

Superintendent of Documents at the address and phone number listed above.

Importing Into the United States

This publication provides an overview of the importing process and contains general

information about import requirements. The February 2002 edition of Importing Into the

United States contains much new and revised material brought about pursuant to the

Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the

relationship between importers and U.S. Customs and Border Protection by shifting to

the importer the legal responsibility for declaring the value, classification, and rate of

duty applicable to entered merchandise.

The February 2002 edition contains a section entitled "Informed Compliance." A key

component of informed compliance is the shared responsibility between U.S. Customs

and Border Protection 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 accurate and timely data pertaining to his or her importation.

Single copies may be obtained from local offices of U.S. Customs and Border

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection,

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is

available at the CBP web site. Importing Into the United States is also available for

sale, in single copies or bulk orders, from the Superintendent of Documents by calling
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(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054.

Informed Compliance Publications

U.S. Customs and Border Protection has prepared a number of Informed Compliance

publications in the “What Every Member of the Trade Community Should Know

About:...” series. Check the Internet web site http://www.cbp.gov for current

publications.

Value Publications

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book

containing a detailed narrative description of the customs valuation system, the customs

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA,

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few

sections of the regulations have been amended subsequent to the publication of the

book) and questions and answers concerning the valuation system. A copy may be

obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings,

Value Branch, 1300 Pennsylvania Avenue, NW, Washington, D.C. 20229.

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory

provisions, CBP Regulations implementing the statute, portions of the Customs

Valuation Code, judicial precedent, and administrative rulings involving application of

valuation law. A copy may be purchased for a nominal charge from the Superintendent

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and

Border Protection.

The information provided in this publication is for general information

purposes only. Recognizing that many complicated factors may be

involved in customs issues, an importer may wish to obtain a ruling under

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert

(such as a licensed Customs Broker, attorney or consultant) who

specializes in customs matters. Reliance solely on the general

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection

ports of entry. Please consult your telephone directory for an office near you. The

listing will be found under U.S. Government, Department of Homeland Security.
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October 2003

19

“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 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).

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA

Visit our Internet web site: http://www.cbp.gov