Section 122 duties introduce updated HTSUS subheadings that importers and brokers must use when declaring goods. Accurate classification is critical to avoid penalties and ensure proper duty assessment.
9903.03.01
Primary subheading for all imported goods subject to Section 122 duties — the default classification for dutiable entries.
9903.03.02–.11
Reserved for declaring specific exemptions from Section 122 tariffs, mirroring prior IEEPA exemption categories.
Annexes I & II
Product exemptions detailed in the proclamation annexes align directly with those previously in effect under the IEEPA tariff regime.
Verify your product's exemption eligibility under Annexes I and II before filing. Misclassification may result in overpayment or compliance risk.
A practical guide from Appalachian U.S. Customs Service
Understanding the Import Process
When your goods arrive at a U.S. port of entry, they enter a critical phase. The U.S. Customs and Border Protection (CBP) must review all shipments to ensure compliance with federal laws and regulations. This involves documentation checks, duty assessment, and physical inspections. Our goal is to ensure a smooth transition from port arrival to release, avoiding unnecessary delays.
Key Documents You Need
Successful customs clearance relies on precise documentation. You'll need a Commercial Invoice detailing the transaction, a Packing List outlining contents and weights, and a Bill of Lading or Air Waybill as the transportation contract. For ocean cargo, the Importer Security Filing (ISF) must be submitted at least 24 hours before vessel departure. Additionally, a Power of Attorney (POA) authorizes your customs broker to act on your behalf.
Common Mistakes to Avoid
New importers often face challenges with incorrect Harmonized Tariff Schedule of the United States (HTSUS) classification, which can lead to incorrect duties or penalties. Missing a Power of Attorney, or late filing of the ISF, are frequent causes of costly delays. Under-valuation of goods can trigger CBP investigations, while non-compliance with Partner Government Agencies (like FDA or EPA) can result in goods being held or rejected.
How a Licensed Customs Broker Helps
A licensed customs broker is your expert guide. We possess deep knowledge of complex regulations, ensuring accurate HTSUS classification and duty calculations. We handle the timely filing of all required documents, from ISF to entry summaries, preventing penalties and delays. By partnering with us, you gain peace of mind, allowing you to focus on your core business while we manage the intricate world of import compliance.
Next Steps
Ready to simplify your import journey? Contact Appalachian U.S. Customs Service today for a free consultation. Our team is dedicated to providing personalized guidance to help new importers navigate U.S. customs efficiently and compliantly.