The Checklist sets forth general questions for all Customs transactions, and then more detailed questions for specific topic areas. For example, for basic questions Customs suggests that the importer ask itself whether it has retained the services of an expert to comply with Customs requirements. If not, it suggests that the importer ask itself whether it has access to Customs laws, Regulations, Tariff Schedules, and public information. If an expert has been retained, Customs suggests that the importer ask itself whether it has discussed its importations in advance and has provided full, complete, and accurate information about the import transactions. Finally, Customs suggests that an importer ' s basic duty of reasonable care requires it to bring to the attention of the appropriate Customs officials the fact that identical transactions or merchandise is being handled differently at different ports or Customs offices within the same port.
Customs also provides some basic questions for specific Checklist topics.
For example, with respect to merchandise description and tariff classification, Customs suggests that the importer asks itself whether it knows or has established a reliable procedure or program to ensure that the importer knows what it has ordered, where it was made, an what it is made of. With respect to country of origin, marking, and quota issues, Customs suggests that the importer ask the basic question whether it has taken reliable measures to ascertain the correct country of origin for the imported merchandise. Grove, Jaskiewicz and Cobert Firm Client Advisories are published as a general news and information reporting service to clients and other friends of the Firm. The information contained in this Client Advisory should not be construed as, and does not constitute the rendering of, legal advice. As with all legal questions, matters, the application of the information set forth above to any given situation depends on the specific facts, circumstances, and persons presented.