When goods are presented at the border for entry into the United States, Customs, at the point of liquidation, makes a final determination as to the classification and valuation, or other requirements pertaining to the imported goods. How does Customs make that determination? Customs uses the information provided by the importer such as the commercial invoice and other documentation at the time of entry. Issues arise when Customs finds that the information given to them is inaccurate, incomplete, or insufficient whereby Customs cannot formulate a decision. Customs may give the[...]
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