Tariff Process Overview
Tariffs are assessed on the “importer of record” by U.S Customs and Border Protection (CBP). Typically, the importer of record will submit a declaration to CBP and an estimated tariff will be assessed based on the Harmonized Tariff Schedule of the United States (HTSUS) based on the declaration and paid electronically through the Automated Commercial Environment (ACE) system. CBP reserves the right to inspect and audit declarations and imported goods. However, the process does not end at