Trade & Customs Glossary

Automated Broker Interface — electronic system for customs brokers to file entries with CBP via software.

Automated Commercial Environment — CBP's online portal for trade processing, entry filing, and data retrieval.

A tariff calculated as a percentage of the imported goods' declared customs value.

Additional tariff imposed on imports sold below fair market value to protect domestic industry.

Notification from a carrier or freight forwarder that a shipment has arrived at the destination port.

An international customs document for temporary duty-free admission of goods across borders.

Document issued by a carrier acknowledging receipt of goods for shipment, serving as title and contract.

A customs bond guaranteeing payment of duties, taxes, and fees to CBP if the importer defaults.

A secured facility where imported goods can be stored without paying duties until withdrawn for consumption.

Legal authorization for a customs broker to act on an importer's behalf in transactions with CBP.

Customs-Trade Partnership Against Terrorism — a CBP program offering expedited processing for trusted supply chain partners.

Consolidated Administration and Processing of Entries — CBP's portal for filing tariff refund declarations under IEEPA and Section 301.

The initial CAPE program window accepting CSV-based refund declarations for IEEPA and Section 301 tariff overpayments.

The upcoming expanded CAPE program phase for processing complex refund claims including line-level adjustments.

U.S. Customs and Border Protection — the federal agency that regulates imports, collects duties, and enforces trade laws.

Notification form designating a party to receive refund payments or act as notify party in ACE.

The Entry Summary form declaring the value, classification, and duty owed on imported goods.

Document certifying the country where goods were manufactured, required for preferential tariff treatment.

Explanatory notes within HTS chapters that define scope, exclusions, and classification rules for product categories.

Cost, Insurance, and Freight — an Incoterm where the seller covers all costs to the destination port.

The process of assigning an HTS code to imported goods to determine the applicable duty rate.

A tariff combining both an ad valorem percentage and a specific per-unit amount on the same import.

The most common type of customs entry, filed when goods enter the U.S. for domestic use.

The system of transporting goods in standardized intermodal containers (20-ft or 40-ft) for efficient handling.

A fee structure where payment is a percentage of recovered funds, owed only if the refund is successful.

Additional tariff imposed to offset foreign government subsidies on exported goods, levied after ITC investigation.

A licensed professional authorized by CBP to transact customs business on behalf of importers under 19 U.S.C. section 1641.

An official CBP decision on the classification, valuation, or treatment of specific imported goods.

The declared value of imported goods used as the basis for calculating ad valorem duties, per 19 U.S.C. section 1401a.

The threshold value (currently $800 in the U.S.) below which imports are exempt from duties and formal entry.

A formal statement submitted to CBP declaring the contents, value, and classification of imported goods.

Charges incurred when cargo remains at a port or terminal beyond the allowed free time for pickup.

Fees charged for retaining a shipping container beyond the allotted free time for unloading and return.

A refund of duties paid on imported goods that are subsequently exported, destroyed, or used in manufacturing for export.

Short-distance transportation of shipping containers between a port, warehouse, or rail terminal.

A tax imposed by the government on imported goods, based on the HTS classification and country of origin.

The refund mechanism under 19 U.S.C. section 1313 for duties paid on imported goods later exported or destroyed.

Employer Identification Number — the 9-digit IRS tax ID used to identify importers in CBP systems.

The formal process of declaring imported goods to CBP, triggering duty assessment and release.

CBP Form 7501 — the document that declares the value, classification, and duty owed on imported goods.

Entry Summary report exported from the CBP ACE portal, containing historical import data used for refund claims.

Detailed entry line item report from ACE, showing individual line-level data for each import entry.

An exemption from tariff actions (such as Section 301) granted for specific products via USTR petition.

Fulfillment by Amazon — a logistics service where Amazon stores, picks, packs, and ships goods for sellers.

Full Container Load — a shipping arrangement where one shipper's goods fill an entire container.

A 3-character code assigned by CBP to licensed customs brokers for electronic entry filing.

The licensed customs broker who transmits entry data to CBP and bears regulatory responsibility for the filing.

Free On Board — an Incoterm where the seller's responsibility ends when goods are loaded onto the vessel at the origin port.

A designated area within the U.S. where imported goods can be stored, assembled, or manufactured without paying duties until entering domestic commerce.

A customs entry required for commercial shipments valued over the de minimis threshold, requiring full documentation.

A logistics intermediary that arranges the transportation of goods from origin to destination on behalf of shippers.

The six GRI rules that govern how goods are classified under the Harmonized System when multiple headings could apply.

Generalized System of Preferences — a program providing duty-free treatment on imports from qualifying developing countries.

International nomenclature for classifying traded products, maintained by the World Customs Organization and used by over 200 countries.

Harmonized Tariff Schedule code — the 10-digit number that determines the duty rate on imported goods in the U.S.

International Emergency Economic Powers Act — federal law authorizing the President to impose emergency tariffs and economic sanctions.

The person or entity responsible for paying duties and complying with all customs regulations on imported goods.

Also known as ISF or '10+2' — advance cargo information filed with CBP before ocean shipments arrive in the U.S.

International Commercial Terms published by the ICC that define the responsibilities of buyers and sellers in global trade transactions.

A simplified customs entry for low-value commercial shipments or personal goods below specified thresholds.

Importer of Record number — typically the EIN plus a 2-digit suffix, used to identify importers in CBP systems.

Importer Self-Assessment — a CBP program allowing qualified importers to self-monitor compliance in exchange for reduced examinations.

International Trade Commission — the independent U.S. agency that investigates trade injury claims and advises on tariff policy.

Less than Container Load — a shipping arrangement where multiple shippers share space within a single container.

A bank-issued guarantee of payment to the seller upon presentation of specified trade documents, reducing buyer default risk.

CBP's final determination of the correct rate of duty and total amount owed on an import entry.

Limited Power of Attorney — a legal document authorizing a customs broker to act on an importer's behalf with CBP.

CBP rules requiring imported goods to be marked with the country of origin in English, per 19 U.S.C. section 1304.

A CBP fee assessed on most formal entries at 0.3464% of the goods' value, subject to minimum and maximum amounts.

The normal (NTR) tariff rate applied to imports from WTO member countries, also called Normal Trade Relations.

North American Free Trade Agreement — the predecessor trade agreement to USMCA, governing trade between the U.S., Mexico, and Canada from 1994 to 2020.

In ACE, the entity designated to receive notification of refund processing, including electronic Form 4811 submissions.

Normal Trade Relations — the baseline tariff rate the U.S. applies to imports from most WTO member countries.

A bill of lading specifically for goods transported by ocean vessel, serving as receipt, contract, and document of title.

A trade finance arrangement where the buyer pays the seller after receiving goods, typically within 30 to 90 days.

Partner Government Agency — federal agencies (FDA, EPA, USDA, etc.) whose regulations apply to specific imported goods.

A designated location where imported goods may be presented to CBP for inspection, entry processing, and release.

A voluntary disclosure to CBP of a customs violation before an investigation begins, typically reducing penalties.

A formal objection filed with CBP within 180 days of liquidation to dispute duty assessments or classification decisions.

A CBP program allowing importers to flag entries for later adjustment of value, classification, or trade program claims.

A CBP demand requiring an importer to return previously released merchandise for examination or enforcement action.

Trade Act safeguard provision allowing temporary tariffs on imports causing serious injury to domestic industry.

Trade Expansion Act provision authorizing tariffs on imports that threaten national security, notably applied to steel and aluminum.

Trade Act provision authorizing tariffs in response to unfair foreign trade practices, notably applied to Chinese imports.

Tariff Act provision prohibiting unfair practices in import trade, including patent and trademark infringement.

A customs bond covering a single import transaction, required when no continuous bond is on file.

A fixed-amount tariff per unit of imported goods (e.g., cents per kilogram), regardless of the goods' value.

The 6-digit level of the Harmonized System that provides more specific classification than the 4-digit heading.

A bond provided by a surety company guaranteeing an importer's duty, tax, and fee obligations to CBP.

A hold on CBP's final duty determination, typically during antidumping or countervailing duty investigations.

A tax imposed on imported goods, used to protect domestic industries, raise revenue, or enforce trade policy.

The legal practice of modifying products or processes to qualify for a lower HTS classification and duty rate.

A two-tiered tariff system: lower rate for imports within the quota volume, higher rate for quantities exceeding it.

Twenty-foot Equivalent Unit — the standard measure of container shipping capacity, based on a 20-foot container.

Financial instruments and products (letters of credit, trade insurance, factoring) that facilitate international trade transactions.

Insurance covering risks in international trade, including cargo damage, payment default, and political disruption.

The transfer of goods from one vessel or vehicle to another during transit, sometimes used to evade country-of-origin duties.

United States-Mexico-Canada Agreement — the trade agreement that replaced NAFTA in 2020, governing North American trade.

United States Trade Representative — the executive office responsible for developing and recommending U.S. trade policy.

The process of determining the customs value of imported goods for duty assessment, governed by 19 U.S.C. section 1401a.

A customs entry filed when imported goods are placed into a bonded warehouse, deferring duty payment until withdrawal.

World Customs Organization — the intergovernmental body that maintains the Harmonized System and sets global customs standards.

A CBP directive that detains imports suspected of being produced with forced labor, per 19 U.S.C. section 1307.