Importer of record
The party responsible for the import declaration and related obligations under the applicable jurisdiction's arrangements. Identify the importer, buyer, consignee and warehouse separately when they perform different roles. Confirm the allocation of responsibilities with the appointed customs professional; the delivery address alone does not establish who is responsible for import requirements.
Bill of lading
A document recording shipment and carriage information for goods transported by sea. Its commercial function depends on the form issued and the agreed arrangements. Check shipper, consignee, cargo description and shipment references against the transaction file. Confirm the document-release procedure with the carrier and relevant commercial parties.
Harmonized System and tariff classification
The Harmonized System provides an international structure for classifying goods; destination tariff schedules may require further detail. Classification depends on the goods' characteristics and the applicable interpretative rules. Provide the responsible specialist with the actual product information, even if a supplier has previously used a particular code.
Origin
Origin is determined from the goods' production history under the applicable rules, and can differ from the country of dispatch. Preferential and non-preferential origin require the relevant supporting evidence. Keep manufacturing information, supplier statements and professional assessments in the product file. A shipping route alone does not establish origin.
Demurrage and detention
Time-related charges associated with terminal or container use. Definitions, free-time allowances and charging rules vary by provider and contract. Check the actual service terms to establish triggers and responsibility. Reports should identify why a delay occurred, the potential charge and the action needed to limit further cost.
Landed cost
An estimate of the cost of bringing goods to a defined destination. State what is included and excluded, and how recoverable taxes are treated for cash-flow and cost purposes. Use landed cost to compare sourcing options and margins. Calculate customs value and any taxable base separately under the rules applicable to the transaction.