Who is legally responsible for import compliance?

The importer of record. Even when a licensed customs broker files the entry, the importer carries the legal duty of reasonable care under 19 U.S.C. § 1484 and the liability for an inaccurate classification, value, or origin declaration.

How long do I have to keep import records?

Five years from the date of entry, under 19 U.S.C. § 1508. That covers invoices, classification and valuation support, origin documentation, and related correspondence — the records CBP will ask for in an audit.

What is "reasonable care" in importing?

It is the standard CBP holds importers to: using documented procedures, qualified people, and good-faith research to file correct entries, and correcting errors when found. It is judged by your process, not by any single entry.

What should I do if I discover a past import error?

Consider a prior disclosure to CBP. Disclosing and correcting a violation before CBP opens an investigation substantially reduces the potential penalty compared with letting the agency discover it. Import compliance is ultimately about being able to prove every entry was filed with reasonable care. Reidel Law Firm helps importers build and document that program on flat-fee terms, with a plain-English compliance memo and direct attorney access. Get an import compliance memo.

Import Compliance Checklist for U.S. Importers

Import compliance means meeting U.S. Customs and Border Protection’s (CBP) legal requirements on every entry — classifying goods correctly, declaring an accurate value and country of origin, satisfying any other-agency rules, and keeping the records that prove it. The law makes the importer of record legally responsible for all of this under a “reasonable care” standard, even when a broker files the paperwork. This checklist walks through the obligations that drive the most penalties and how to build a program that keeps your entries clean.

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