“Importers have an affirmative duty to exercise ‘reasonable care’ in making entry declarations,” says Terrence Stewart, head of the Washington, D.C., law firm Stewart and Stewart. “This requires strong and reasonable efforts to declare correct classifications, dutiable values, origins, and the like.”

Importers must engage in  self-assessments and enforce Customs compliance programs  to avoid severe penalties. Shippers must understand proposed legislation, rules, and regulations regarding changes in Customs duty protections. Also, shippers should understand the implications and requirements of free trade agreements.

Visit Patrick Burnson’s article and the Customs Checklist for valuable tips.