HSI Customs Enforcement Authority Flashcards
(27 cards)
1
Q
Title 19
A
Customs Laws
2
Q
examples of merchandise:
A
- goods, wares, chattels, and monetary instruments
3
Q
merchandise falls into 3 broad categories:
A
1) prohibited items
2) restricted items
3) dutiable items
4
Q
5 step process to lawfully import merchandise:
A
1) Pre-entry
2) Entry
3) Introduction
4) Examination
5) Liquidation
5
Q
Pre Entry: Step 1
A
- contract
- purchase order
- bill of lading
- manifest
6
Q
19 USC 1431
A
- conveyance operator must provide the manifest to CBP
7
Q
purchase order:
A
- a document that serves as a contract
8
Q
bill of lading:
A
- a document that reflects the mode of transport
9
Q
manifest:
A
- record of all items and people on board the mode of transportation
**the manifest may be supplemented by the bill of lading
10
Q
Entry: Step 2
A
- a period of time that BEGINS when information relating to import is SUBMITTED to CBP, and ENDS when goods are released into the commerce of the US. (electronic)
- can occur before or after the merchandise arrives in the US
11
Q
import
A
- when goods are brought into US territory (including territorial waters), whether or not entry has been made
12
Q
introduction
A
- when import goods are actually LANDED (on soil)
13
Q
Importer of Record
A
- responsible for “making entry”
14
Q
Customs broker:
A
- conduit between Importer of Record and Customs
15
Q
an Entry includes 2 things:
A
1) invoice 1481
2) declaration 1485
16
Q
unlading
A
- taking merchandise off of a conveyance
17
Q
what is the penalty for failure to properly declare?
A
- the value of the merchandise
18
Q
Arrival: Step 3
A
- all goods must arrive in the US through a port of entry or other authorized location.
19
Q
liquidation
A
- the process that finalizes all the duties and fees an importer of record must pay
20
Q
appraisement
A
- the process that determines the value of goods
21
Q
classification
A
- the process that determines what the item is and in which category it falls in the HTSUS.
22
Q
HTSUS
A
- harmonized tariff schedule of the US.
23
Q
PRE ENTRY
A
- contract
- purchase order
- bill of lading
- manifest
24
Q
ENTRY
A
- importer of record makes entry
- entry: declaration and invoice
25
INTRODUCTION/ARRIVAL
- introduction
- report arrival
- unlading
26
EXAMINATION
- inspection
- appraisal
- examination
27
LIQUIDATION
- classification
- duty payment
- goods cleared
