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Customs territory of the United States includes only the States, the District of Columbia, and Puerto Rico. Date of entry. The date of entry or time of entry of imported merchandise shall be the effective time of entry of such merchandise, as defined in 141.68 of this chapter.
1484), the importer of record is responsible for using reasonable care to enter, classify and determine the value of imported merchandise and to provide any other information necessary to enable U.S. Customs and Border Protection to properly assess duties, collect accurate statistics, and determine whether other
Can a customs broker also be the importer of record? The simple answer is yes, they can but it would mean that they are required to take on the responsibility of an importer of record, which includes any pre-shipment paperwork and preparation. They would also have to list their company as the importer of record.
What is an Importer of Record? The party responsible for ensuring that imported goods comply with all customs and legal requirements of the country of import. This is usually the owner of the goods, but may also be a designated individual or customs broker.
A Declaration of Owner, Importer, Consignee or Agent is used by U.S. importers as one of the supporting documents when importing U.S. or foreign origin goods returned to the U.S. under Harmonized Tariff Schedule (HTS) subheading 9801.00.
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The most common method used to identify this number is using your Tax ID Number (also known as your EIN). By adding two zeros at the end of your Tax ID, it becomes the importer number Customs has assigned you.
Importer of record means the person, establishment or their representative responsible for making entry of imported goods in ance with all laws affecting such importation.

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