Get a load of this bullshite reply from CBP (the cliff notes version is "Shut up and pay taxes when we say so."). Bear in mind, I sent a simple request to have an unwarranted duty rescinded or an explanation for why I was being taxed on an item I already own:
CBP Information Center <[email protected]>
8:27 AM (9 minutes ago)
to me
April 4, 2024
Thank you for contacting the U.S. Customs and Border Protection (CBP) Information Center.
Importation can be complicated. CBP highly encourages those interested in importing something or becoming a commercial importer to read the “Importing into the United States” guide, found at
https://www.cbp.gov/document/publications/importing-united-states.
The CBP Centers of Excellence and Expertise (CEE) can assist importers with advisory duty rates and U.S. Harmonized Tariff Schedule (HTS) classifications. These centers are strategically located in ports of entry throughout the United States. Contact information for individual CEE offices is available at
https://www.cbp.gov/trade/centers-excellence-and-expertise-information/cee-directory.
A CBP officer at the POE can provide advisory duty rates and general information on importing and Form 3299 - Declaration of Free Entry of Unaccompanied Articles | U.S. Customs and Border Protection (
cbp.gov).
If you wish to see the complete listing of the HTS, please visit the U.S. International Trade Commission website at
https://hts.usitc.gov/current.
One of the first steps to becoming an importer is to file a CBP Form 5106 Create/Update Importer Identity Form. This registers you as the Importer of Record for any shipment you import. The CBP Form 5106 is accessible at
https://www.cbp.gov/document/forms/form-5106-importer-id-input-record. Submit the Form 5106 with the Entry Division of the port where you will import goods or at your nearest port of entry.
Bonds are often required to import goods. Importers who are required under regulation to have a bond on file with CBP must first obtain (post) the bond with a U.S. Department of Treasury Approved Surety. Please see
https://www.cbp.gov/document/forms/surety-names-and-codes-0 for the CBP listing of approved sureties. The importer must file the bond with CBP after posting with the approved surety.
Filing a bond with CBP requires completing CBP Form 301 Customs Bond and submitting it directly to the CBP Surety Bonds and Accounts Team via email at
[email protected]. The CBP Form 301 is accessible at
https://www.cbp.gov/document/forms/form-301-customs-bond
For more information, please see our frequently asked questions about bonds at
https://help.cbp.gov/s/global-search/bonds.
Most commercial importers use a licensed customs broker, although this is not a requirement. Licensed customs brokers offer services for a fee to file customs entries for shipments imported on the behalf of their clients. These professionals' study for and must pass the Licensed Customs Broker Examination before the CBP Broker Management Division will issue a license. Be aware that the Importer of Record is always ultimately responsible for knowing CBP requirements and for ensuring that importation complies with all federal rules and regulations. The licensed customs broker can save an importer from making costly mistakes by ensuring that all required import documents are properly completed and submitted to CBP timely. A listing of CBP licensed customs brokers is available at
https://www.cbp.gov/contact/find-broker-by-port.
Individuals moving to the United States may also need to bring a vehicle. A vehicle must be imported with CBP to register it in the United States. For more information, please visit
https://www.cbp.gov/trade/basic-import-export/importing-car.
Importing a vehicle into the United States requires the owner to declare permanent or temporary importation at the time of entry with the vehicle and present the following documentation to a CBP officer:
• Proof of ownership - An original Certificate of Title or a certified copy of the original
• Environmental Protection Agency (EPA) Form 3520-1 Declaration Form - Importation of Motor Vehicles and Motor Vehicle Engines Subject to Federal Air Pollution Standards, which can be downloaded at
https://www.epa.gov/importing-vehic...1-declaration-form-importation-motor-vehicles.
• Department of Transportation (DOT) Form HS-7 Declaration Form - Importation of Motor Vehicles and Motor Vehicle Equipment Subject to Federal Motor Vehicle Safety, Bumper and Theft Prevention Standards, which can be downloaded at
https://www.nhtsa.gov/sites/nhtsa.dot.gov/files/hs7_r.v.7.pdf.
Vehicles imported to the United States must have proof of compliance with both U.S. EPA and DOT standards (the standards vary based on the age of the vehicle). Proof of EPA compliance is generally the permanent manufacturer’s sticker on the engine of the vehicle stating in English that it complies with EPA standards. If the vehicle is at least 21 years old, there are no EPA compliance requirements upon importation. Proof of DOT compliance is generally the permanent manufacturer’s sticker on the driver's side door stating in English that it complies with DOT standards. A vehicle that is at least 25 years old can be lawfully imported into the United States without regard to whether it complies with all applicable DOT Federal Motor Vehicle Safety Standards. If one or both stickers are missing, the owner must obtain a letter from the manufacturer specifically providing the vehicle identification number, maker, model, year of manufacture and that the vehicle is fully compliant with U.S. EPA and DOT regulations.
Foreign-made vehicles (not including trucks or motorcycles) imported into the United States are generally dutiable at a 2.5 percent duty rate based on the purchase price or current Kelley Blue Book value. Most Canadian-made vehicles are duty-free.
Upon completion of the vehicle import, the importer will receive the signed and stamped CBP Form 7501. This Form 7501 is your proof of legal import into the United States and is generally required for registering and licensing the vehicle in the state where you reside.
A company requiring an update or correction in the Automated Commercial Environment (ACE) database regarding the company name, Internal Revenue Service (IRS) number, or address, must submit an official request to the Entry Division at the CBP port where the company regularly clears goods. The official request must be in writing on company letterhead, and should specify what is incorrect or has changed, and include a completed CBP Form 5106 Create/Update Importer Identity. CBP will update the company record in ACE after the Form 5106 is processed.
Form 5106 can be downloaded at
https://www.cbp.gov/document/forms/form-5106-importer-id-input-record.
Further information regarding updates/corrections to company files in ACE is available by contacting the ACE Help Desk toll-free at (866) 530-4172 or by email at either
[email protected] or
[email protected].
A CBP officer at the POE can provide advisory duty rates and general information on importing and Form 3299.
Regulations and Rulings may, upon request, issue binding advance rulings and other legal decisions in connection with the importation of merchandise into the United States. Information on how to obtain a binding ruling is available at
https://www.cbp.gov/trade/rulings
Thank you again for contacting our office.
Regards,
CBP Information Center
NOTE: The answers provided in this forum are for general information purposes only. Utilizing this forum does not constitute reasonable care under the Informed Compliance guidelines.
The CBP Information Center is open Monday through Friday from 8:30 a.m. until 5:00 p.m., Eastern Time. We are closed on U.S. federal holidays. Our toll-free line within the United States is (877) 227-5511. International callers can reach us during our hours of operation by dialing 00+1+202-325-8000.