How Importers Should Respond and Protect Their Compliance Position
Introduction
Receiving a CBP Form 28, Request for Information, does not automatically mean that an importer has violated customs law. It does mean that U.S. Customs and Border Protection requires additional information before it can complete its review of an entry or compliance issue.
The request may concern tariff classification, customs value, country of origin, duty preference, product composition, marking, admissibility, or another issue affecting the imported merchandise.
Importers should treat every Form 28 seriously. An incomplete, unsupported, or inconsistent response can lead to additional duties, loss of preferential treatment, expanded entry reviews, or further action by CBP.
Regulatory and Policy Context
Under 19 U.S.C. § 1484, the importer of record must use reasonable care when entering merchandise and must provide information necessary for CBP to determine whether the goods may be released and whether the entry is accurate.
CBP Form 28 is one of the tools the agency uses to obtain additional documentation or explanations. The form identifies the entry under review, describes the information requested, and provides response instructions.
Depending on the issue, CBP may request:
- Product specifications
- Commercial invoices
- Purchase orders
- Proof of payment
- Cost records
- Bills of materials
- Manufacturing descriptions
- Country of origin support
- Free trade agreement documentation
- Technical literature
- Laboratory reports
- Written classification or valuation explanations
The importer should respond by the deadline shown on the form. The response should address every question and include documents that directly support the statements provided.
What CBP Expects
CBP expects the importer to provide accurate, organized, and verifiable information.
A strong response should clearly identify the entry, merchandise, issue under review, and documents being submitted. It should explain how the documentation supports the declared classification, value, origin, or other entry information.
The importer should not send a large collection of documents without explanation. CBP should be able to understand what each document proves and how it relates to the question.
If requested information is unavailable, the importer should explain why it is unavailable, what efforts were made to obtain it, and whether alternative records are available.
Importers can receive, review, and respond to Forms 28 through the ACE Secure Data Portal. Access should be controlled, monitored, and assigned to responsible personnel.ss automatically completes the importer’s banking enrollment. The Importer of Record should confirm that its own ACE account, permissions, importer number, and refund banking information are properly established.
Common Compliance Gaps
Missing the response deadline
A Form 28 should be routed immediately to customs compliance personnel, management, the customs broker, and legal counsel when appropriate.
Allowing the broker to answer without importer review
The customs broker may assist with transmission and entry documentation, but the importer is responsible for the accuracy of the underlying facts.
Providing inconsistent information
Descriptions, model numbers, values, quantities, manufacturer details, and origin information should agree across the response and supporting records.
Submitting unsupported conclusions
Statements such as “the classification is correct” or “the merchandise qualifies for preferential treatment” should be supported by the applicable facts and documents.
Answering only the reviewed entry
A Form 28 may reveal that the same issue affects other entries. Importers should determine whether the matter is isolated or systemic.
Changing records after receiving the request
Documents should not be altered to make them appear consistent. Any legitimate correction or clarification should be explained transparently.
Practical Steps for Importers
Review the request immediately
Identify the response deadline, entry number, merchandise, legal issue, and documents requested.
Preserve the complete entry file
Retain the commercial invoice, packing list, entry summary, purchase order, payment records, transportation documents, classification support, origin records, and communications with the supplier.
Assign one response coordinator
A designated person should control document collection, communication, review, and submission.
Compare the request with the entry data
Verify the tariff classification, declared value, country of origin, duty rate, manufacturer, and any special program claims.
Contact the supplier early
Foreign suppliers may need time to provide bills of materials, production records, affidavits, technical specifications, or cost information.
Prepare a written response
Answer each question separately. Identify every attachment and explain what it supports.
Review other entries
Determine whether the same product, supplier, classification, valuation method, or origin claim appears in additional entries.
Obtain professional assistance when necessary
Complex classification, valuation, origin, forced labor, antidumping, countervailing duty, or penalty issues may require assistance from a customs broker, customs attorney, or qualified technical specialist.
Keep proof of submission
Maintain the final response, all attachments, transmission confirmation, and correspondence with CBP in the importer’s compliance file.
How S. J. Stile Associates Can Help
S. J. Stile Associates Ltd. can help importers organize and coordinate responses to CBP Form 28 requests.
Our assistance may include:
- Reviewing the entry information
- Identifying relevant customs documentation
- Coordinating with the importer and supplier
- Comparing the response with entry data
- Organizing supporting documents
- Assisting with ACE submission
- Reviewing related entries for similar issues
- Communicating with CBP within the scope of the broker’s authorization
The importer remains responsible for the accuracy of product, valuation, origin, and supplier information. Legal questions or potential enforcement exposure should be reviewed with qualified customs counsel.
Frequently Asked Questions
Does receiving a Form 28 mean CBP has found a violation?
No. A Form 28 is a request for additional information. However, the response may affect CBP’s final determination and should be handled carefully.
How much time does an importer have to respond?
The importer should follow the deadline printed on the specific Form 28. The response period should not be assumed. If additional time is needed, the importer should contact the issuing CBP official before the deadline.
Can a customs broker respond for the importer?
A customs broker may assist when properly authorized, but the importer should review and approve the factual information and supporting records.
What happens if the response is incomplete?
CBP may make a determination using the information available, request additional documentation, issue a Notice of Action, deny a claim, or take other action permitted by law.
Should the importer review other entries?
Yes. The issue identified by CBP may affect other entries involving the same product, supplier, classification, value, or country of origin.
Can the response be submitted through ACE?
Yes. CBP provides ACE Portal functionality for receiving, responding to, and monitoring Forms 28, 29, and 4647.
Conclusion
A CBP Form 28 should be treated as a formal compliance matter, not as a routine document request.
The best response is timely, complete, accurate, and supported by records. Importers should also use the request as an opportunity to determine whether the issue affects other products or entries.
Strong recordkeeping, clear internal responsibility, reliable supplier documentation, and coordination with an experienced customs broker can significantly improve the quality of the response.
References
- U.S. Customs and Border Protection, CBP Form 28, Request for Information
- https://www.cbp.gov/document/forms/cbp-form-28-request-information
- U.S. Customs and Border Protection, CBP Form 28 PDF
- https://www.cbp.gov/sites/default/files/2025-05/cbp_form_28.pdf
- United States Code, 19 U.S.C. § 1484, Entry of Merchandise
- https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title19-section1484
- Electronic Code of Federal Regulations, 19 CFR Part 151
- https://www.ecfr.gov/current/title-19/chapter-I/part-151
- U.S. Customs and Border Protection, How to Use ACE
- https://www.cbp.gov/trade/automated/how-to-use-ace
- U.S. Customs and Border Protection, ACE Portal, Receive and Respond to CBP Forms
- https://www.cbp.gov/document/guidance/modernized-ace-portal-cbp-forms-qrg
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