Export/Import Procedures and Documentation, 4th Edition

Chapter 8

Import Process and Documentation

In addition to the purchase agreement, there are numerous other documents that the importer will commonly encounter in the process of importing merchandise. Since some of these documents may be prepared by the customs broker or others, the importer may not see such documents or realize that they have been prepared. Nevertheless, because the importer is responsible for the actions of its agent, the customs broker, it is imperative that the importer understand what documents are being prepared and filed on each importation. Furthermore, since the documents filed by the customs broker may be based on information provided by the importer, if the importer does not understand the documents or provides incorrect ...