What Every Member of the 

Trade Community Should Know About: 

Coffee 

AN INFORMED COMPLIANCE PUBLICATION 

AUGUST 2006 
Coffee 

August 2006 

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 

First Issued August 2006 

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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August 2006 

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 

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

valuation issues. 

This publication, prepared by the National Commodity Specialist Division, ORR, provides 

guidance regarding the classification, origin marking and other requirements for imported coffee. 

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, (Mint Annex) NW, Washington, D.C. 20229. 

Sandra L. Bell, 

Acting Assistant Commissioner 

Office of Regulations and Rulings 

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INTRODUCTION..........................................................................................7

CLASSIFICATION OF COFFEE BEANS, GROUND COFFEE, AND 

COFFEE SUBSTITUTES.............................................................................7

CLASSIFICATION OF INSTANT COFFEE AND COFFEE EXTRACTS ....8

CLASSIFICATION OF COFFEE PREPARATIONS....................................9

COUNTRY OF ORIGIN MARKING ...........................................................13

REFERENCES – BIBLIOGRAPHY...........................................................14

ADDITIONAL INFORMATION...................................................................15

The Internet ............................................................................................................... 15 

Customs Regulations................................................................................................. 15 

Customs Bulletin........................................................................................................ 15 

Importing Into the United States ................................................................................ 16 

Informed Compliance Publications ............................................................................ 16 

Value Publications ..................................................................................................... 17 

“Your Comments are Important”................................................................................ 18 

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INTRODUCTION 

Coffee. Its mystique is strong, the legends attributed to it, extraordinary. Since the 

fifteenth century coffee has been a staple of life. It has engendered religious and civil 

disagreements and yet has also sponsored meeting places and whole genres of 

entertainment and coffee houses. The drinking of coffee has been viewed as an evil 

addiction or as an energy-supplying necessity.

There are many species within the genus Coffea, but the two that make up the bulk of 

the coffee drunk worldwide, and the two that are mentioned specifically in the US tariff, 

are called arabica and robusta. Arabica (Coffea arabica) is the original coffee that 

started the coffee mania in the Middle Ages, and is native to the mountains of Ethiopia. 

Robusta, or Coffea canephora var. robusta is much more recently developed and is 

native to the lowland forests of West Africa. Of course, being native to areas of Africa 

had not limited the planting and commercial cultivation of coffee. Coffee grows on 

evergreen bushes or trees, and flourishes in tropical and subtropical areas throughout 

the world. 

The largest coffee producers are Brazil, Colombia, Indonesia, Mexico, Ethiopia, 

Guatemala, India, Côte d’Ivoire, Uganda, Vietnam, Costa Rica, El Salvador, Ecuador, 

the Philippines, Honduras, Peru, Kenya, Congo, Madagascar, and Thailand. The trees 

produce flowers and fruit known as cherries. Each cherry usually holds two coffee 

beans surrounded by pulp and parchment. The coffee cherries are harvested either by 

strip harvesting, in which all the beans are harvested from a bush by hand or machine, 

or by picking only ripe berries.

The purposes of this document, however, deal not so much with the history and biology 

of coffee as to the details of importing it into the United States. This publication covers 

the quota, classification and entry requirements of coffee and coffee products. Coffee, 

instant coffee, and coffee preparations are products that may be classified in either 

chapter 9 or chapter 21 of the Harmonized Tariff Schedule of the United States 

(HTSUS). 

CLASSIFICATION OF COFFEE BEANS, GROUND COFFEE, AND 

COFFEE SUBSTITUTES 

The HTSUS progresses from the least processed product to the most processed item. 

For example, the first provision for coffee is subheading 0901.11.00, which provides for 

“Coffee, whether or not roasted or decaffeinated: coffee husks and skins; coffee 

substitutes containing coffee in any proportion: Coffee, not roasted.” Coffee beans that 

fall into this provision have not been roasted or otherwise cooked. The Explanatory 

Notes allow for the following to be embraced within the scope of heading 0901: raw 

coffee in all its forms, roasted coffee, whether or not decaffeinated or ground, husks and 

skins of coffee, and coffee substitutes, such as chicory, as long as they contain some 

coffee in any proportion. Currently, the coffee products classified in Chapter 9 of the 

Harmonized Tariff are not subject to quotas. 

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August 2006 

Classification of coffee requires reference to various General Rules of Interpretation, 

Explanatory Notes, Section Notes and Chapter Notes, and the application of these may 

be complicated at times. Here is a breakout of the pertinent tariff subheadings dealing 

with coffee. 

Heading/ Stat 

Suffix 

Article Description Rates of Duty 

Subheading General | Special 

0901 Coffee, whether or not roasted or decaffeinated; 

coffee husks and skins; coffee substitutes 

containing coffee in any proportion 

0901.11.00 Coffee, not roasted: Free 

 Not decaffeinated 

10 Arabica 

90 Other 

0901.12.00 00 Decaffeinated Free 

0901.21.00 Coffee, Roasted: Free 

 Not decaffeinated 

30 In retail containers weighing 2 kg or less 

60 Other 

0901.22.00 Decaffeinated Free 

30 In retail containers weighing 2 kg or less 

60 Other 

0901.90 Other Free 

0901.90.10 00 Coffee husks or skins 

0901.90.20 00 Coffee substitutes containing coffee 1.5 

cnts/kg 

Free (A+, 

AU,CA, 

CL,D,E,IL,

J,JO, 

MA,MX, 

SG) 

CLASSIFICATION OF INSTANT COFFEE AND COFFEE EXTRACTS 

Instant coffee, such as the ground or freeze dried products available in supermarkets, 

and other extracts, essences, and concentrates of coffee, some of which are used in 

commercial coffee vending machines, do not come under Chapter 9. Rather, they are 

classified in Chapter 21. Here is a breakout of relevant tariff subheadings. 

Heading/ Stat 

Suffix 

Article Description Rates of Duty 

Subheading General | Special 

8
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August 2006 

2101 Extracts, essences and concentrates of coffee, 

tea or maté and preparations with a basis of 

these products or with a basis of coffee, tea or 

maté; roasted chicory and other roasted coffee 

substitutes, and extracts, essences and 

concentrates thereof: 

Extracts, essences and concentrates of 

coffee, and preparations with a basis of 

these extracts, essences or concentrates or 

with a basis of coffee: 

2101.11 Extracts, essences and concentrates: 

2101.11.21 Instant coffee, not flavored... Free 

 Not decaffeinated 

26 Packaged for retail sale 

29 Other 

 Decaffeinated 

31 Packaged for retail sale 

39 Other 

2101.11.29 Other Free 

41 Packaged for retail sale 

49 Other 

CLASSIFICATION OF COFFEE PREPARATIONS 

The addition of other ingredients such as sweetening material to the products of 

2101.11 can change them into products covered in 2101.12 as coffee preparations. 

Now, instead of being imported at a free rate of duty, they are subject to the quotas 

applicable for sugar-containing products. These sugar-containing product quotas are 

described in the Additional US Notes to Chapter 17. 

The quota period begins on October 1 and extends to September 30 of the next year. 

Entries of sugar-containing coffee products classified under both the low and high tariff 

rates must be reported to the Quota Enforcement and Administration Branch of the 

Office of Field Operations in CBP Headquarters. Many coffee preparations imported 

under subheading 2101.12 fall into such quota limitations. Products that meet the 

proper quota criteria, as explained below, are classifiable in the subheadings for the low 

quota rates. As the quota is tariff rate and not absolute, even if the quota is closed the 

product can be entered, albeit at a high duty rate. 

Additional US Notes 2, 3, and 4 to Chapter 17 define what is meant by the different 

quota terminology. Additional US Note 2 defines ”articles containing over 65 percent by 

dry weight of sugar described in additional US note 2 to chapter 17” as meaning 

products “containing over 65 percent by dry weight of sugars derived from sugar cane 

or sugar beets, whether or not mixed with other ingredients, capable of being further 

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Coffee 

August 2006 

processed or mixed with similar or other ingredients, and not prepared for marketing to 

the ultimate consumer in the identical form and package in which imported.” So items 

imported for retail sale are exempt from this quota, even if containing the prescribed 

percentage of sugar. 

Additional US Note 3 is one of the most frequently applied notes. It details exceptions 

to the quota, and reads: “For the purposes of this schedule, the term ‘articles containing 

over 10 percent by dry weight of sugar described in additional US note 3 to chapter 17’

means articles containing over 10 percent by dry weight of sugars derived from sugar 

cane or sugar beets, whether or not mixed with other ingredients, except (a) articles not 

principally of crystalline structure or not in dry amorphous form, the foregoing that are 

prepared for marketing to the ultimate consumer in the identical form and package in 

which imported; (b) blended syrups containing sugars derived from sugar cane or sugar 

beets, capable of being further processed or mixed with similar or other ingredients, and 

not prepared for marketing to the ultimate consumer in the identical form and package 

in which imported; (c) articles containing over 65 percent by dry weight of sugars 

derived from sugar cane or sugar beets, whether or not mixed with other ingredients, 

capable of being further processed or mixed with similar or other ingredients, and not 

prepared for marketing to the ultimate consumer in the identical form and package in 

which imported; or (d) cake decorations and similar products to be used in the same 

condition as imported without any further processing other than the direct application to 

individual pastries or confections, finely ground or masticated coconut meat or juice 

thereof mixed with those sugars, and sauces and preparations therefor.” 

Additional US Note 4 defines “blended syrups described in additional US note 4 to 

chapter 17” as blended syrups containing sugars derived from sugar cane or sugar 

beets, whether or not mixed with other ingredients, capable of being further processed 

or mixed with similar or other ingredients, and not prepared for marketing to the ultimate 

consumer in the identical form and package in which imported. Therefore blended 

syrups intended for retail sale are exempt. 

Additional US Notes 7 and 8 to Chapter 17 list the actual amount of quota merchandise 

that is allowable under the pertinent subheadings. Additional US note 7 says that the 

aggregate quantity of articles containing over 65 percent by dry weight of sugar and 

entered under subheadings 2101.12.44 is none, and no articles shall be classified 

within. In other words, this particular quota is closed. Additional US note 8 is somewhat 

different. First of all, it pertains to articles containing over 10 percent by dry weight of 

sugar, as opposed to those containing over 65 percent. This note gives the figure, in 

metric tons, of articles permitted entry during the quota period for subheading 

2101.12.54, among others. 

The relevant subheadings are listed below: 

2101.12 Preparations with a basis of extracts, 

essences or concentrates or with a basis of 

coffee: 

Free 

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August 2006 

2101.12.32 00 Described in general note 15 of the tariff 

 schedule and entered pursuant to its 

 provisions 10% Free(A, 

AU,CA,CL,E,

IL,J,JO, 

MA,MX,SG) 

 

 Other 

 Blended syrups described in 

 additional US note4 to chapter 17: 

2101.12.34 00 Described in additional US note 9 

 to chapter 17 and entered 

 pursuant to its provisions... 10% 

 

2101.12.38 00 Other 1/ 30.5 

cts/kg + 

8.5% 

Free (MX) 

See 

9909.17.05, 

9909.17.45 

(JO) 

See 

9910.17.05, 

9910.17.50 

(SG) 

See 

9911.17.05,

9911.17.50 

(CL) 

See 

9912.17.05,

9912.17.50 

(MA) 

 Articles containing over 65 percent by 

 dry weight of sugar described in 

 additional US note 2 to chapter 17 

2101.12.44 00 Described in additional US note 7 

 to chapter 17 and entered 

 pursuant to its provisions... 10% 

 

 

2101.12.48 00 Other 2/ 30.5 

cts/kg + 

8.5% 

Free (MX) 

See 

9909.17.05, 

9909.17.45 

(JO) 

See 

9910.17.05, 

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August 2006 

9910.17.50 

(SG) 

See 

9911.17.05,

9911.17.50 

(CL) 

See 

9912.17.05,

9912.17.50 

(MA) 

 Articles containing over 10 percent by 

 dry weight of sugar described in 

 additional US note 3 to chapter 17 

2101.12.54 00 Described in additional US note 8 

 to chapter 17 and entered 

 pursuant to its provisions... 10% Free(A, 

CA,CL,E,IL,J

,JO,MA,SG) 

 

00 Other 3/ 

2101.12.58 30.5 

cts/kg + 

8.5% 

Free (MX) 

See 

9909.17.05, 

9909.17.45 

(JO) 

See 

9910.17.05, 

9910.17.50 

(SG) 

See 

9911.17.05,

9911.17.50 

(CL) 

See 

9912.17.05,

9912.17.50 

(MA) 

2101.12.90 00 Other 8.5% Free (A,CA, 

CL,E,IL,J 

,JO, MA,MX) 

2.1% (SG) 

6.8% (AU) 

Coffee drinks and sodas are not really classified as coffee products of Chapter 9 and 

Chapter 21 of the Harmonized Tariff. For example, coffee sodas are carbonated 

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August 2006 

beverages that are imported for retail sale in bottles or cans. These usually consist of 

carbonated water, plus coffee and sweetening, and are classified in Chapter 22, 

generally in subheading 2202.10.00. Adding milk or other ingredients throws the 

product out of subheading 2202.10 and into subheading 2202.90.9090. 

COUNTRY OF ORIGIN MARKING 

The marking statute, section 304, Tariff Act of 1930, as amended (19 USC 1304), 

provides that, unless excepted, every article of foreign origin (or its container) imported 

into the U.S. shall be marked in a conspicuous place as legibly, indelibly and 

permanently as the nature of the article (or its container) will permit, in such a manner 

as to indicate to the ultimate purchaser in the U.S. the English name of the country of 

origin of the article. 

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country 

of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able 

to find the marking easily and read it without strain. 

With regard to the permanency of a marking, section 134.41(a), Customs Regulations 

(19 CFR 134.41(a)), provides that as a general rule marking requirements are best met 

by marking worked into the article at the time of manufacture. For example, it is 

suggested that the country of origin on metal articles be die sunk, molded in, or etched. 

However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides 

that any marking that is sufficiently permanent so that it will remain on the article until it 

reaches the ultimate purchaser unless deliberately removed is acceptable.

Pursuant to rules promulgated in the marking statute, section 304, Tariff Act of 1930, as 

amended (19 USC 1304), and Part 134 of the Customs Regulations (19 CFR Part 134), 

provides that, unless excepted, every article of foreign origin (or its container) imported 

into the U.S. shall be marked in a conspicuous place as legibly, indelibly and 

permanently as the nature of the article (or its container) will permit, in such a manner 

as to indicate to the ultimate purchaser in the U.S. the English name of the country of 

origin of the article. In the case of coffee, the marking was considered suitable if the 

outer bags were marked. 

On October 11, 1996, however, the President signed the Miscellaneous Trade and 

Technical Corrections Act of 1996, Pub. L. 104-295, 110 Stat. 3514. Section 14 of the 

Act amended the country of origin marking statute (19 USC 1304) to exempt imports of 

roasted and instant coffee and coffee preparations from the marking requirements of 19 

USC 1304 (a) and (b). As a result, neither the imported products nor their containers 

are required to be marked with the foreign country of origin. This statutory exemption is 

effective for goods entered, or withdrawn from warehouse, for consumption on or after 

October 11, 1996. 

Notwithstanding the marking or lack of it on coffee products, it is still necessary to 

determine the correct country of origin. If a product undergoes a substantial 

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August 2006 

transformation in a country other than the originating country, the country of origin may 

be considered as changed. Roasting coffee is considered a substantial transformation 

while decaffeinating it is not. 

REFERENCES – BIBLIOGRAPHY 

Banks, Mary, Christine McFadden, Catherine Atkinson, The World Encyclopedia of 

Coffee, Lorenz Books, Arness Publishing Limited, London, 1999. 

Coyle, L. P. Jr., ed. World Encyclopedia of Food, Facts on File, New York, 1982. 

Digum, Gregory and Nina Luttinger, The Coffee Book (Anatomy of an Industry from 

Crop to the Last Drop), Bazaar Books, The New Press, New York, 1999. 

Ukers, William H., All About Coffee, Second Edition, The Tea & Coffee Trade Journal 

Company, New York, 1935. 

United States International Trade Commission, Harmonized Tariff Schedule of the 

United States (2006), Washington D.C., 2005. 

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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

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. 

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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 

(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. 

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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, (Mint Annex) 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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“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

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