Reasonable care
Also called: reasonable care standard
The legal duty of US importers, introduced by the Customs Modernization Act of 1993, to use reasonable care in declaring classification, value, origin and other entry information. CBP expects importers to seek expert advice, rulings or other guidance when unsure.
In practice
Failing to exercise reasonable care exposes the importer to negligence penalties even if a broker prepared the entry.
Applies to: 
USA
Related terms
- Informed compliance
- The principle, introduced with the Customs Modernization Act, that CBP and the trade share responsibility for compliance: CBP informs the trade of…
- Section 592 penalty
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- Importer of record
- The party legally responsible for an import, including correct declaration, payment of duties and compliance with regulations. The term is used…
- CROSS ruling
- CROSS is CBP's searchable database of binding rulings on classification, origin, marking and valuation. Rulings are issued on request under 19 CFR…