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. U.S. Customs and Border Protection treats the importer like the Internal Revenue Service treats the taxpayer. It expects that the importer has knowledge of the customs laws and regulations and the information provided to Customs regarding its import transactions are true and accurate. While U.S Customs may review the documentation or call for an inspection of the merchandise, the majority of transactions are reviewed by computer programs looking for discrepancies, which then will result in questions for clarification or review of the transaction. ...
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