What is Reasonable Care in Customs?
Reasonable care is a legal standard required by U.S. Customs and Border Protection (CBP) that holds importers responsible for using sound judgment, due diligence, and accurate documentation when entering goods into the United States. It was established under the Customs Modernization Act (Mod Act) of 1993.
Importers must demonstrate care in areas such as product classification, valuation, country of origin, and admissibility to ensure compliance with U.S. customs laws.
What Does Reasonable Care Require?
Importers are expected to:
- Properly classify goods under the Harmonized Tariff Schedule (HTS)
- Accurately declare value, origin, and quantity
- Determine if products require special permits or licenses
- Maintain and retain supporting documentation
- Consult experts or use customs brokers when needed
- Stay informed about relevant trade laws and regulations
Why It Matters
Failing to exercise reasonable care can result in:
- Penalties and fines
- Delayed shipments or cargo holds
- Customs audits or seizure of goods
- Loss of import privileges
CBP expects importers to actively ensure compliance—not rely solely on third parties.
Example in Practice
A company importing electronics ensures correct HTS classification, uses a licensed customs broker, and retains all invoices, entry documents, and certificates of origin. This shows it has exercised reasonable care in its import process.