This is a term that applies to customs brokers to define what activities require responsible supervision and control by a licensed Customs Broker when transacting with CBP on behalf of an Importer under a valid Power of Attorney.
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What is covered under customs business?
Per 19CFR 111.1 “Customs business” means those activities involving transactions with CBP concerning the entry and admissibility of merchandise, its classification and valuation, the payment of duties, taxes, or other charges assessed or collected by CBP on merchandise by reason of its importation, and the refund, rebate, or drawback of those duties, taxes, or other charges. “Customs business” also includes the preparation, and activities relating to the preparation, of documents in any format and the electronic transmission of documents and parts of documents intended to be filed with CBP in furtherance of any other customs business activity, whether or not signed or filed by the preparer. However, “customs business” does not include the mere electronic transmission of data received for transmission to CBP and does not include a corporate compliance activity.”
What does this mean?
The Broker will need a power of attorney executed to conduct Customs business on behalf of an Importer. The Broker is required to the best of their ability and knowledge to transmit accurate and timely data to CBP by exercising responsible supervision and control over any Customs business performed. The Importer is required to exercise reasonable care in providing accurate and timely information to the Broker.