COMPLIANCE

Legal Responsibilities of Importers

U.S. Customs Service

1. Entry
   1. Provide or cause timely entry with proper classification, value, and country of origin.
   2. Provide evidence of right to make entry. (Bill of Lading or Waybill)
   3. Provide commercial invoice.
   4. Provide packing list if applicable.
   5. Provide other documents and certifications as required by regulations.
2. Duty and Surety (Bonds)
   1. Pay or cause payment of duties and fees.
   2. Provide evidence of surety. (Single entry or continuous bond)
3. Recordkeeping - 5 year retention period from date of entry.
   1. Evidence of right to make entry.
   2. Declaration of entry
   3. Power of Attorney when required
   4. Packing List when required
   5. Bond/Surety information.
   6. Transport manifest
   7. Other documents that were required for the entry.
   8. Proof of payment for goods, freight, and duties.

Other Government Agencies

1. Comply with Other Government Agency requirements and retain required documents.

INCOTERMS

A. Determine that buyers responsibilities are met according to INCOTERM used for the transaction.