vestigation, and determination of a decision related to a
past, current, or future statement or act associated with the
customs declaration process. CBP acknowledges that com-
mon practice knowledge in many cases is the sole basis for
the determination of a course of action taken by an im-
porter or broker. CBP does not authorize either party to act
solely on their interpretation of accepted or common prac-
tices. CBP has structured guidelines that consist of an ex-
pectation of definitive research of customs laws and regula-
tory procedures to be investigated, referenced, and
documented that will allow all importers and customs bro-
kers the ability to make educated and informed decisions in
the import process.
CBP has dedicated considerable effort toward ...