Location
1185 Avenue of the Americas, Fl 3
New York, NY 10036
Talk To An Attorney Today

(800) 549-5099

Category: Customs Duty

  • Liquidated Damages by Customs and Border Protection

    Liquidated Damages are predetermined civil penalties assessed against importers who have breached the terms of Customs bond.  These liquidated damages claims arise when an importer  fails to adhere to the Customs regulations and/or requests made by Customs on behalf of other government agencies (e.g. FDA). Specifically, a majority of the claims for liquidated damages stem from issues related to failure to redeliver goods, or improper  classification, valuation, or marking. Petitions for relief from liquidated damages must be filed within sixty (60) days from the date of mailing to the bond principal,[...]

    Read More
  • Customs Attorney: Customs Protest

    A protest (Customs Form 19) is a means by which an importer can contest the way in which an entry was finalized or liquidated. Generally, any issue regarding the value, classification, or admissibility of an entry may be raised after liquidation. 19 U.S.C. § 1514; 19 C.F.R. § 174.13. A protest is required to be filed within 180 days (no extensions permitted) after liquidation or reliquidation of the entry (19 U.S.C. § 1514(c)(3)(A); 19 C.F.R. § 174.12(e)) or within 180 days if liquidation is inapplicable (19 U.S.C. § 1514(c)(3)(B); 19[...]

    Read More
  • Customs Attorney: Substantial Transformation

    A quick explanation of substantial transformation:As mentioned in the earlier post - Country of Origin - substantial transformation is the degree to which processing of an article leads to a new article, with a different name, character, and use. In addition, Customs uses a second method known as the “tariff shift” i.e. change in tariff classification, which is also used to determine substantial transformation. As of now, there are no uniform rules that settle country of origin questions. As a result, substantial transformation can be highly subjective and tend to[...]

    Read More
  • Customs Attorney: Programs to Reduce your Duties

    The United States offers a number of special duty reduction programs for products that originate from certain countries. Each of the programs requires that the good originate from beneficiary country. If the good was imported into the beneficiary country then the material must be "transformed" by a process or manufactured into a product of that country. Transformation is where things get a bit gray, contact an expert to determine if and how a good can be transformed. Value Requirements: The amount of value to be added consists of: 1. the[...]

    Read More
  • Customs Attorney: My Goods Can Be Described In So Many Ways!

    For Tariff Classification purposes, there are circumstances in which more than one word can describe an item. What do you do?! Well the law provides under the "General Rules of Interpretation" 2(b) that consideration is to be given to every heading that identifies an item by name, language or description. Okay, that is great but my goods can be described in more than one way.General Rules of Interpretation 3 comes along and simplifies the identification of the goods.Relative Specificity More SPECIFIC language is preferred over general language, thus the heading[...]

    Read More
  • Customs Attorney: How Many Pieces Make a Whole?

    Many goods are unassembled or incomplete when they arrive at the port. The U.S. Harmonized Tariff Schedule for classification predominantly addresses complete and assembled products. However, the law provides via the "General Rules of Interpretation" for unassembled or incomplete goods by allowing certain goods to be classified as though they are complete and assembled. The rule qualifies these goods by its ESSENTIAL CHARACTER. Essential character is not defined in the law but all depends on the specifications of the product. Can a person objectively recognize the product for what it[...]

    Read More
  • Customs Attorney: How Much Duty Do I Have To Pay? – Customs Classification

    CLASSIFICATION is the process by which goods are categorized for determining payment of duty as well as for statistical purposes. The United States is apart of the Harmonized System of Classification which functions under an International and a Domestic (Country Specific) level. On the international level all those who are parties to the Harmonized system will classify the product the same. However, at the domestic level each country has its own detailed descriptions and rates of duty one has to pay. There are many laws and rules regarding interpreting the[...]

    Read More
  • Customs Attorney: Tariff Engineering

    There are those importers who find themselves under the belief that duty rates are beyond their control. However, one of the ways an importer can use his or her whit and intelligence is known as "Tariff Engineering." The importing laws in the United States are for the most part narrowly tailored to a specific item. For example, you import an adult bicycle and there is a tariff duty rate for that bicycle. However, this strict construction of items based on a tariff may benefit the importer. That same adult bicycle[...]

    Read More
  • Customs Attorney: Pay Your Duties!

    One of the main functions of U.S. Customs and Border Protection is to collect duties. What are "duties"? Duties are a form of tax that an importer has an obligation to pay. Inherent in the payment of duties is liability to which the government defines to be a personal debt due from the importer to the U.S. that can only be discharged by paying the FULL amount. There is no haggling with Customs! Please be careful because the failure to pay your duties on time may result in an audit,[...]

    Read More
  • Customs Attorney: Accuracy is the Key to Importation

    Documentation is the first stage of the government's determination as to whether they will allow your product to cross the border. Further, these documents allow the government to assess duties and taxes on your container shipments. IMPORTERS ARE HELD RESPONSIBLE FOR THE ACCURACY OF DOCUMENTATION PRESENTED TO THE GOVERNMENT, even if the documentation was prepared by someone else (i.e. customs broker or exporter). I cannot stress this enough. If the documentation is misleading, inaccurate, incomplete, or false the transaction is compromised and you will be held responsible. Problems with the[...]

    Read More

Subscribe to our Newsletter

Government Agencies We Work With

© 2018, Abady Law Firm, P.C. Privacy policy

DISCLAIMER: The content of this website has been prepared by the Abady Law Firm, P.C., for informational purposes only and should not be construed as legal advice. The material posted on this website is not intended to create, and receipt of it does not constitute, a lawyer-client relationship, and readers should not act upon it without seeking professional counsel. The Abady Law Firm, P.C., did not produce and is not responsible for the content of off-site legal resources. The materials on this site may constitute advertising under various state ethics rules.