Plain definitions for study. Where a term has a legal definition, the link opens it in the reference viewer; the pinned text governs.
ABI (Automated Broker Interface). The part of ACE that brokers and importers use to file entries electronically. See 19 CFR Part 143.
ACE (Automated Commercial Environment). CBP’s system for entries, entry summaries and other trade filings. The ACE Entry Summary Instructions and the ACE BRPD describe how to fill in its data.
AD/CVD (antidumping and countervailing duties). Extra duties ordered by the Department of Commerce on goods sold below fair value or subsidized. They are deposited at entry with the case number. See 19 CFR Part 159, Subpart F.
Bond. A contract with a surety that guarantees duties, taxes and other obligations. A single transaction bond covers one entry; a continuous bond covers all of an importer’s entries for a year. See 19 CFR Part 113.
Broker. A person licensed by CBP to transact customs business on behalf of others. See 19 CFR Part 111.
CBP Form 7501. The entry summary. Its blocks and codes are explained in the ACE Entry Summary Instructions.
Classification. Finding the right HTSUS number for goods, using the General Rules of Interpretation (GRIs) in order.
Column 1 General, Special and Column 2. The HTSUS rate columns. General is the normal rate; Special holds program rates marked by symbols such as S (USMCA); Column 2 applies to countries listed in General Note 3(b).
Continuing education. Individual brokers must complete at least 36 credits each triennial period (19 CFR 111.102(b)) and certify it with the triennial status report.
Country of origin. Where goods were grown, made or substantially transformed. The marking rules are in 19 CFR Part 134; many trade programs have their own origin rules in the General Notes.
Drawback. A refund of up to 99% of duties, taxes and fees paid on imports that are later exported or destroyed. See 19 CFR Part 190.
EAPA (Enforce and Protect Act). The process for investigating evasion of AD/CVD orders. See 19 CFR Part 165.
Entry. The documents filed to get goods released from CBP custody. Entry summary is the filing that gives CBP the data to assess duties. See 19 CFR Part 141 and Part 142.
FTZ (foreign-trade zone). An area treated as outside US customs territory for duty purposes. Goods admitted take a status such as privileged foreign or nonprivileged foreign. See 19 CFR Part 146.
GRI (General Rules of Interpretation). The six rules, applied in order, that govern HTSUS classification. GRI 1 says classification is by the terms of the headings and the section and chapter notes.
HMF (harbor maintenance fee). 0.125% of the value of commercial cargo unloaded at a covered port. See 19 CFR 24.24.
HTSUS. The Harmonized Tariff Schedule of the United States. Headings have four digits, subheadings six and eight, and statistical reporting numbers ten.
Importer of record. The party responsible for the entry: the owner, purchaser, or a licensed broker designated by them. See the RTME Directive and 19 CFR Part 141, Subpart B.
In-bond. Moving goods under bond from the port of arrival to another port before entry or for export. See 19 CFR Part 18.
Liquidation. CBP’s final computation of the duties on an entry. An entry not liquidated within one year of entry is deemed liquidated as entered, unless extended (19 CFR 159.11).
MPF (merchandise processing fee). An ad valorem fee on formal entries, held between a minimum and a maximum that CBP adjusts each fiscal year. See 19 CFR 24.23 and the MPF calculator.
Nominal consignee. A party named as consignee who may make entry in its own name without being the actual owner. See 19 CFR 141.19.
Power of attorney. The authority a client gives a broker to act for it. See 19 CFR Part 141, Subpart C.
Prior disclosure. A voluntary report of a violation before CBP starts an investigation, which lowers the penalty. See 19 CFR 162.74.
Protest. The way to challenge a CBP decision such as a liquidation. For entries made on or after December 18, 2004, file within 180 days (19 CFR 174.12(e)).
Quota. A limit on the quantity of goods that may enter at a rate or at all in a period. Tariff-rate quotas set a lower rate up to a quantity. See 19 CFR Part 132.
Reconciliation. A way to file an entry with some elements, such as value, flagged as still to be finalized. Described in the ACE BRPD.
Ruling. A written CBP decision on how the law applies to a set of facts, such as a classification. See 19 CFR Part 177.
Special program indicator (SPI). The symbol in the Special rate column that names a trade program, such as A for GSP or S for USMCA. The General Notes define each one.
Transaction value. The main valuation method: the price actually paid or payable, plus certain additions. See 19 CFR 152.103.
Triennial status report. The report every broker files with CBP on February 1 of each third year after 1985 (19 CFR 111.30(d)).