It was 6:13 p.m. The warehouse was quiet. The phones had stopped ringing. The last container had been unloaded, and everyone had gone home. Everyone… except the person in Trade Compliance. She was reviewing old entry records when she noticed something strange. One HTS classification didn’t look right. Then another. And another. She pulled the…
The Customs Modernization Act of 1993, more commonly known as the “Mod Act,” established the requirement that importers use “reasonable care” in making entry of merchandise into the United States. The Mod Act is the largest amendment to the Tariff Act of 1930 and placed the onus of importing compliance on the Importer of Record,…