With over 40 years experience in the transportation industry, International Customs Services will provide you with quality professional services. Our systems background assures a thorough understanding of your data storage and analysis. This is an extra value to you, the customer, while determining your documentation strong and weak points. The information provided herein has been extracted from the Code of Federal Regulations Title 19, Customs Duties. Recordkeeping: The Modernization Act requires that all importers must maintain proper records. U. S. Customs requires that all records relating to an entry be retained for 5 years from the date of entry or other activity which required the creation of the record. The exceptions are: • Packing lists: 60 calendar days from the end of release or conditional release of merchandise • Informal Entry: 2 years from the date of entry • Duty Free Entry: 2 years from the date of entry or other activity which required creation of the record U.S. Customs may assess monetary or other penalties for non-compliance. Who must keep records? An owner, importer, consignee, importer of record, entry filer or other person who: • Imports merchandise into the customs territory of the United States • Files a drawback claim • Transports or stores merchandise carried or held under bond • Knowingly cause the importation or transportation or storage of merchandise carried or held under bond into or from the customs territory of the United States; • An agent of any person described above; or • A person whose activities require the filing of a declaration or entry or both. International Customs Services, Inc. will review: • Import and export documents as dictated on the (a)(1)(A) list. • Customs documentation • Other Federal and State Agency documents, declarations and permits: Alcohol, Tobacco, and Firearms; Automotive Products; Electronics Products; Toxic and Chemical Substances; Textiles; Pharmaceuticals; Many more. • Request copies of missing documents • Inform you of non-compliance • Develop a flow chart of your documentation storage. Duty Drawback Duty Drawback and NAFTA Drawback Substitution - Unused - Manufacturing Manufacturing Substitution - Destruction U.S. Customs Service since 1789 has allowed Duty Drawback. Duty Drawback is a claim for refund of duties paid on import of a product into the United States and subsequent export or destruction of the same or commercially interchangeable product. Many companies do not take advantage of this process and subsequent refunds of duties because of the paperwork involved. Does your company? Import products Export the same products unused -or- Use imported products in manufacturing Export the manufactured product -or- Destroy Imported product Refunds which may be due you: • Import duties • Marking duties • IRS taxes attached on importation International Customs Services, Inc. will: • Review your account (both electronic and paper) • Determine your eligibility for Duty Drawback. • If eligible, file the claims for you -or- assist you with the required paperwork. Records pertaining to the filing of a drawback claim must be retained for 3 years after the payment of such claim. Certificates of Origin NAFTA Certificates of Origin Failure to have valid documentation at the time of importation may result in denial of preferential treatment and an increase of duties. It is our experience that companies have difficulty obtaining Certificates of Origin from both international and domestic vendors. International Customs Services will contact your vendors to obtain valid Certificates of Origin and Blanket Certificates of Origin for your files. Included in this service, we will maintain a copy of your vendor file to ease in obtaining next year's certificates. This service frees your personnel for more productive issues. Importers and exporters must retain Certificates of Origin as part of their recordkeeping. The retention period is 5 years for: Certificate of Origin Blanket Certificate of Origin • Valid for identical goods • Valid for a maximum of 12 months • The exporter must be able to certify that the goods qualify for preferential treatment. • NAFTA Certificate of Origin • GSP Declaration of Origin • CBI Declaration of Origin • ATPA Declaration of Origin Certificates not required: • Port director, in writing has waived the requirement • Commercial importation with a value not exceeding $2,500 with a signed attached statement certifying the product qualifies for preferential treatment. • Non-commercial importation of a good