What does "reasonable care" actually require?

It requires you to take the steps a prudent importer would take to declare goods correctly — researching classification and value, getting origin right, and consulting a qualified expert when the answer is unclear. There is no single checklist; CBP judges it by your conduct and circumstances.

How long do I have to keep import records?

Generally five years from the date of entry, under 19 CFR Part 163. The records CBP can require are listed on the “(a)(1)(A) list” and include entry summaries, invoices, and proof of origin.

Who is liable if my customs broker makes a mistake?

The importer of record. You can hire a customs broker to file on your behalf, but the legal duty of reasonable care — and the penalty exposure — stays with you.

What is the single best way to reduce penalty risk?

Self-audit and use prior disclosure. Finding and reporting an error before CBP investigates usually caps your exposure to interest on the duty loss, regardless of the culpability tier. Import compliance is a system, not a one-time filing — and the importer of record bears the risk when any piece is wrong. Reidel Law Firm helps importers pressure-test classification, valuation, origin, and recordkeeping on flat-fee terms. Get a flat-fee import compliance memo.

Import Compliance Cheat Sheet for U.S. Importers

Import compliance means using “reasonable care” to declare your goods to U.S. Customs correctly — the right classification, value, and country of origin, with records to back it up. As the importer of record, you carry that legal duty no matter who packs, ships, or clears the goods for you. This cheat sheet is the at-a-glance version: the agencies, the core duties, the records to keep, and what non-compliance costs. For the step-by-step build, see how to develop an import compliance program.

The Reasonable-Care Standard, in One Line