import-compliance-manual

name	import-compliance-manual
title	Import Compliance Manual
description	Drafts a U.S. import compliance manual demonstrating reasonable care under 19 U.S.C. § 1484. Covers HTS classification, customs valuation (19 U.S.C. § 1401a), country of origin, recordkeeping (19 C.F.R. Part 163), PGA compliance, internal audit, training, and corrective action. Use when creating or overhauling an importer-of-record compliance program, preparing for a CBP focused assessment, or establishing written reasonable-care procedures. Trigger keywords: import compliance manual, customs compliance program, CBP audit preparation, reasonable care, IOR compliance.
author	CaseMark
author_url	https://github.com/CaseMark/skills/tree/main/skills/legal/import-compliance-manual
license	Apache-2.0
version	0.1.0
execution_mode	open
jurisdiction	us
practice	trade
language	en
tags	["checklist","drafting"]

Import Compliance Manual

Drafts a U.S. customs import compliance manual that serves as an operational policy document and evidence of reasonable care under 19 U.S.C. § 1484.

Prerequisites

1. Company profile — importer name, EIN/CBP number, principal ports, product categories
2. Organizational chart — compliance owner (CCO, committee, or import manager)
3. Trade programs — FTAs (USMCA, bilateral), GSP, drawback, FTZ, TIB, carnet
4. PGA exposure — applicable agencies (FDA, USDA/APHIS, EPA, CPSC, etc.)
5. Existing procedures — current SOPs, broker agreements, classification databases

Output Structure

Generate numbered chapters with sub-sections. Include version control block, table of contents, and executive signature line.

Chapter 1 — Corporate Policy Statement

Element	Content
Statutory basis	Tariff Act of 1930, as amended; all CBP-administered regulations
Reasonable care	Acknowledge 19 U.S.C. § 1484 standard
Zero tolerance	No willful violations; cite civil/criminal penalties
Scope	All entries, ports, entry types, values
Responsibility	Named executive or committee with defined authority
Covered parties	Employees, agents, brokers, forwarders, third parties
Review cycle	Annual minimum; triggered by regulatory or business change

Chapter 2 — HTS Classification

Assign a designated classifier with technical/legal authority.

Methodology (hierarchical): identify product characteristics/end use → apply GRI 1–6 → consult Explanatory Notes, CROSS rulings, court decisions → document rationale in classification worksheet.

Per-SKU documentation: technical specs, lab reports, written GRI analysis with heading/subheading cite, supporting rulings, classification database entry.

Binding rulings: submit via CROSS when uncertain or duty impact is significant; implement on receipt; track expiration.

Monitoring: review CBP ruling updates, USITC amendments, CIT/CAFC decisions; reassess affected SKUs within 30 days of material change.

Broker disagreements: IOR retains responsibility regardless of broker recommendation; escalate unresolved disputes to counsel.