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Overview for import documents

 Foreign sellers or shippers must exercise care in preparing invoices and other documents used to enter goods into the commerce of the United States in order for their importers to avoid difficulties, delays, or possibly even penal sanctions.

Each document must contain all information required by law or regulations, and every statement of fact contained in the documents must be true and accurate.  Any inaccurate or misleading statement of fact in a document presented to a customs officer in connection with an entry or the omission from the document of required information may result in delays in merchandise release, the detention of the goods, or a claim against the importer of domestic value.  Even though the inaccuracy or omission was unintentional, the importer may be required to establish that he exercised due diligence and was not negligent, in order to avoid sanctions with the consequent delay in obtaining possession of goods and closing the transaction.

 It is particularly important that all statements relating to merchandise description, price or value, and amounts of discounts, charges and commissions be truthfully and accurately set forth.  The fundamental rule is that both the shipper and the importer must furnish Customs officers with the pertinent information with respect to each import transactions to assist Customs officers in determining the tariff status of the goods.

 

 

 

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