Reasonable care is the legal responsibility of an importer to use accurate information, proper documentation, and sound procedures when entering goods into a country. In U.S. customs compliance, reasonable care means the importer must take practical steps to ensure correct tariff classification, valuation, country of origin, marking, duty payment, and admissibility. Importers may work with customs brokers or trade experts, but they remain responsible for providing complete and accurate shipment information. CBP requires that every importer use reasonable care, including in determining eligibility for any claimed duty preference.
What Reasonable Care Requires
- Classifying goods under the correct HTS number using available CBP resources
- Ensuring commercial invoice values reflect the true transaction value
- Verifying that claimed FTA preferences are supported by valid certificates of origin
- Reviewing entry data prepared by the customs broker before it is filed
- Maintaining records for five years after the date of entry
Failure to exercise reasonable care is the basis for negligence penalties under 19 USC 1592. Importers cannot shift their compliance responsibility to their customs broker.
Related terms: Importer of Record, Customs Entry, Compliance Assessment.
