US port import customs clearance

In U.S. Customs law, "importation" refers to the unloading of goods from a vessel after it arrives at a U.S. port of entry. Customs declaration documents are typically filed with the customs office at the port of release. To complete the formal customs declaration process, the importer must obtain an importer identification number. This identification number must be indicated on the relevant customs declaration documents. According to U.S. Customs regulations, importers are required to apply for an importer identification number on Customs Form 5106 at the time of their first formal import declaration.

When immediate release entry is required instead of a formal entry and immediate delivery, the importer must submit relevant documents to Customs prior to the arrival of the goods for preliminary review. Under this procedure, the importer is required to pay the estimated duties after the goods arrive and are properly presented under the immediate release entry procedure.

Documents and Requirements for Import Customs Declaration

1. Customs Form 3461 (Application and Special Permit for Immediate Delivery)

2. Commercial Invoice

3. Packing List

4. Other Documents

5. Power of Attorney for Customs Clearance

Commercial Invoices and Special Customs Invoices

1. Commercial Invoice

According to relevant regulations, the commercial invoice issued must conform to the standard commercial practices for identical goods in the United States and must include the following:

(1) Name and address of the seller;
(2) Place of shipment, consignee, and shipper;
(3) The U.S. port or airport of destination for the imported goods;
(4) Time and place of the import order, name and address of the buyer or prospective buyer;
(5) Marks, numbers, quantity, and description of the goods;
(6) Detailed product name, quality grade, dimensions, specifications, and trademarks;
(7) Quantity measured in units of the country of shipment or origin, or equivalent U.S. measurements;
(8) Unit price in the currency of sale, total quantity price, and the total invoice value;
(9) All costs assumed by the goods. Various FOB charges need not be itemized if included in the invoice price;
(10) Any rebates, drawbacks, or other allowances granted in the exporting country must be listed separately;
(11) Costs of items used in the production process not included in the invoice price, such as dyes, molds, models, engineering work, and economic assistance;
(12) Any other facts required by Customs regulations for proper valuation, examination, or classification of the goods.

Commercial invoices must be completed in English (4 copies). Each invoice covers one shipment from one shipper to one consignee on a single vessel or means of transport. Descriptions should be as detailed as possible. Invoices should be typed. To facilitate smooth customs clearance in the United States, invoices should be attached to shipping documents or sent directly to the U.S. consignee upon shipment.

2. Special Customs Invoice

Special customs invoices completed in English are required for the following goods:

(1) Footwear: Requires the "Temporary Footwear Invoice" produced by the "International Footwear Association";
(2) Steel Products: Customs Form 5520 "Special Steel Invoice".

Duty Liquidation

Duty liquidation refers to the final computation or determination of duties payable or refundable on a given import shipment. The liquidation process results in a final and conclusive decision by Customs regarding the importer. Notice of liquidation effectively notifies the importer of any classification or valuation differing from that applied at the time of importation. If the duty rate applied during liquidation is higher than the originally estimated rate, Customs will immediately issue a bill for the additional duties due. Additionally, as authorized by the U.S. Code, the Customs area director may reliquidate to correct clerical errors, mistakes of fact, or any other omissions not constituting an error in the interpretation of the law.