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Trusted-Trader Programs & Customs Systems

Reasonable Care

Also known as: Informed Compliance

Reasonable care is the legal standard requiring importers to take affirmative, informed steps to ensure that their declarations to customs — classification, valuation, origin, and admissibility — are accurate and complete, rather than relying on guesswork or leaving compliance entirely to others. Meeting the standard involves consulting the tariff and rulings, seeking expert advice when unsure, keeping proper records, and maintaining internal controls, and failing to exercise it can lead to penalties even where no duty loss occurs. The concept places the primary responsibility for accurate entries squarely on the importer of record.

The JFS takeLicensed customs broker · Filer 82G

The standard the whole system rests on, and the one importers are most often unaware applies to them. It is not "did you get it right" but "did you take reasonable steps" — did you seek advice, keep records, and act on what you were told. Using a licensed broker is evidence of care. It is not a transfer of the obligation, and no broker can accept it on your behalf.

Where it matters for compliance

  • The importer of record must use reasonable care in entering, classifying and valuing merchandise — 19 U.S.C. § 1484.
  • Care is judged partly on whether the importer had a system, not only on whether one entry was correct.
  • Documented advice sought and followed is among the strongest evidence available.

Related terms

Importer of RecordThe importer of record is the party legally responsible for ensuring that imported goods are declared accurately, valued correctly, and admitted in compliance with all applicable laws, and for paying the duties, taxes, and fees that result.Post-Entry Amendment / ProtestA post-entry amendment or protest is the mechanism by which an importer corrects or challenges the customs treatment of a shipment after the entry has been filed or finalized — for example to fix a classification or valuation error, claim a refund of overpaid duty, or dispute the agency's liquidation decision.Customs BrokerA customs broker is a private individual or firm licensed by the national customs authority to act as an agent for importers in the clearance of goods, preparing and filing the entry documents, calculating and remitting duties and taxes, and ensuring that shipments comply with the full web of customs and partner-agency regulations.

Reviewed by a licensed customs broker. Definitions are general information, not legal or customs advice for a particular shipment. Duty rates, tariff programs and agency requirements change frequently.