Import Compliance Issues Review and Customs and Border Protection Guidelines


1. Importer of Record. Person or party who is responsible for duties and penalties to Customs and Border Protection.

2. U.S. Customs Service. Division of the Department of Homeland Security responsible for protecting the U.S. borders against illegal importation of commodities, persons, and contraband. Revenue collection agency.

3. Customs Broker. Person or party licensed by the Department of Treasury to conduct “customs business” on behalf of an importer of record.

Customs and Border Protection is collecting less and less funds each year in the form of duties and taxes due to special tariff treatment programs and yearly rate ...

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