CBP & Regulatory

A CBP audit reviews an importer's HTS classifications, duty payments, and compliance program. Classification errors can result in additional duties, penalties up to 4x unpaid duties, and interest going back five years.

A CBP binding ruling is an official advance determination of the correct HTS code for a described product. It binds CBP and provides the requesting importer with classification certainty and audit protection.

A CBP protest is a formal challenge to a CBP classification or duty assessment, filed on Form 19 within 180 days of liquidation. If denied, the importer may appeal to the U.S. Court of International Trade.

CBP Form 28 is a formal written request from CBP for additional information about a shipment's classification, valuation, or origin. It is not a penalty — it is a request, typically with a 30-day response window.

CBP Form 29 is a formal Notice of Action from CBP indicating it intends to reclassify an entry or assess additional duties. Importers typically have 20 days to respond before the action becomes final.

CROSS is CBP's public database of over 200,000 binding ruling letters on HTS classification, country of origin, and other customs matters. It is the primary source of U.S. classification precedent.

The entry summary (CBP Form 7501) is the primary U.S. import document listing HTS codes, duty rates, and customs values. Classification errors on the 7501 are the legal basis for CBP audit assessments and penalty proceedings.

The importer of record is the party legally responsible for a U.S. customs entry — including correct HTS classification, duty payment, and trade remedy compliance — regardless of who performed the classification.

A licensed customs broker files customs entries on behalf of importers and is responsible for correct HTS classification on entry documents. Importers share liability for broker classification errors.

A prior disclosure is a voluntary self-report of a customs violation to CBP before CBP discovers it. For classification errors causing duty underpayment, it reduces penalties from up to 4x to 1x unpaid duties plus interest.

CBP is the federal agency that administers U.S. customs law, enforces HTS classification, collects duties, conducts audits, and issues binding rulings and penalties for classification errors.