December 5th, 2024
Written By: Lori Mullins, Director of Operations at Rogers & Brown
When importing goods into the U.S., it’s important to understand the role of U.S. Customs and Border Protection (CBP) forms like the CF-28 “Request for Information” and CF-29 “Notice of Action.” Understanding these forms and their purposes is crucial for importers to ensure compliance and avoid delays. In this article, we will define each form and explain how they are used in the import process.
After goods have been imported into the United States and prior to the liquidation, US Customs and Border Protection (CBP) may need to do a more thorough review of the documents related to the merchandise to verify that it has been classified, cleared, and declared properly. One mechanism for CBP to collect additional documentation is through Customs Form 28 or “Request for Information.” CBP can send this form via US postal service or email if they have an email address on file. If the Importer has an ACE account, it can be uploaded to their ACE portal. A CBP request for information will also be sent to the Importer’s agent or Customs Broker. Due to the nature of the information requested, this is a request that should be taken very seriously as it typically relates to a specific compliance-related matter. After a review, it may be a good time to bring in your trade compliance experts (legal counsel, consultant, or Licensed Customs Broker).
Below are just some examples of typical reasons for a CF-28 request:
CBP has been directed not to use the CF-28 as notice of a formal investigation. Still, if CBP fails to receive a timely response to the request or if they receive an insufficient reply to their request, they may assess additional duties or add additional undeclared tariffs such as 232 or 301 and, in some cases, antidumping or countervailing. All requests from CBP should be responded to promptly by paying special attention to deadlines. Communication is critical, so if there are delays in collecting the information needed for the reply, sharing it upfront is important.
The typical request has a 30-day response window that begins on the date of request. There are times when CBP may request a shorter timeframe for response due to outside factors. The final response to CBP should be thorough, contain all of the requested documents or evidentiary proof, and be submitted via DIS or the ACE portal. If the initial request is received via email, an email copy can be sent directly to the requesting CBP officer in addition to the DIS/ACE upload. The form also has a spot for a signature and date, so the signed form should be sent with the response. For more information on the CF-28, see 19 CFR §151.11.
Click here for an example of a CF 28 Form.
A CF-29 is typically issued after allowing the importer the option to provide sufficient evidence through a CF-28 for a specific compliance-related concern, but a CF-28 (Request for Information) is NOT required before issuance of a CF-29. When CBP has issued a CF-29 Notice of Action, it is their belief that they have uncovered an entry error or intentional omission. The CF-29 can be sent in one of two different ways, and each is addressed differently.
In a “Proposed” notice of action, the Importer is given 20 days to respond. If the importer fails to respond, CBP will proceed with the action. The proposed CBP form 29 will cite the appropriate legal authority or regulations along with the rate or value advance where appropriate—hiring an expert to assist with the response.
In this scenario, CBP has already made its decision, and the only recourse is to file a formal protest within 180 days of the entry liquidation.
With the action taken scenario, some of the more common reasons for an action taken are:
In this case, additional funds or deposits for AD/CVD must be paid timely to avoid increased penalties. For more information on the CF-29, see 19 CFR 152.2. It is also noteworthy that CBP can use the CF-29 to notify an importer of a pending Investigation. The use of the term investigation is always serious and should warrant the involvement of legal counsel.
When responding to a CF-28 “Request for Information” or CF-29 “Proposed Action” from U.S. Customs and Border Protection (CBP), importers need to understand the compliance implications of the request, as well as the impact on past, current, and future imports. CBP has the authority to review for up to five years, making it critical to address these issues with foresight. As part of their reasonable care due diligence, importers should engage with experienced professionals and ensure they have a robust system in place to manage and respond to CF 28s and CF 29s effectively.
For instance, this decision is considered binding if CBP issues a Notice of Action that alters the Harmonized Tariff Schedule (HTS) classification for a particular product. Unless the importer files a protest that is subsequently approved, the revised classification will apply to future imports of that product. In some instances, legal counsel may advise seeking an official binding ruling from CBP to confirm the appropriate tariff classification or, if the tariff is clearly correct, may recommend filing a prior disclosure to address any potential issues.
Engaging experts to guide these processes can help prevent further compliance concerns and ensure importers maintain their standing with CBP. Rogers & Brown can assist in connecting the dots within your compliance program to mitigate risks and ensure ongoing regulatory adherence.
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