CBP Form 28 and Form 29, What They Mean and How Importers Should Respond

1. INTRODUCTION

CBP Forms 28 and 29 are among the most common compliance communications issued by U.S. Customs and Border Protection. Despite their frequency, many importers misunderstand their purpose, underestimate their significance, or respond incompletely.

These forms are not routine paperwork. They are formal inquiries that can directly impact duty liability, admissibility, and potential enforcement exposure. Improper handling may escalate into penalties under 19 USC 1592, increased scrutiny in future entries, or expanded audits.

For importers and brokers, understanding how to respond accurately and within required timelines is a core element of reasonable care and compliance risk management.

2. REGULATORY AND LEGAL CONTEXT

U.S. Customs and Border Protection operates under statutory authority provided by the Tariff Act of 1930, as amended, including 19 USC 1484 and 19 USC 1592.

CBP Form 28, Request for Information, is issued when CBP requires additional documentation or clarification to verify the accuracy of an entry.

CBP Form 29, Notice of Action, is issued when CBP intends to take or has taken an action affecting an entry, including rate advances, value changes, classification adjustments, or other determinations.

Key regulatory considerations include:

• Importers are legally responsible for providing accurate and complete information at the time of entry under the concept of reasonable care

• CBP has authority to request supporting documentation post-entry

• Failure to respond or incomplete responses may result in adverse inferences, liquidation changes, or enforcement actions

These forms are part of CBP’s broader compliance and enforcement framework, including audits, focused assessments, and trade enforcement initiatives.

3. WHAT CBP OR REGULATORS EXPECT

CBP expects responses that are complete, timely, and supported by verifiable documentation.

For both Form 28 and Form 29, importers should be prepared to:

• Respond within the specified timeframe, typically 30 days unless otherwise indicated
• Provide primary source documentation, not summaries or internal notes
• Ensure consistency between submitted documents and entry data
• Clearly explain any discrepancies or corrections
• Maintain records in accordance with 19 CFR Part 163 recordkeeping requirements

Typical documentation requested may include:

• Commercial invoices and packing lists
• Proof of payment, such as wire transfers or bank records
• Purchase orders and contracts
• Product specifications, technical sheets, or composition details
• Country of origin support, including manufacturing records
• Assists, royalties, or valuation-related documentation

For Form 29 specifically, CBP expects importers to:

• Review the proposed or completed action carefully
• Submit a written response if disputing the action
• Provide legal or factual support for any challenge

4. COMMON COMPLIANCE GAPS

Based on observed audit and review patterns, several recurring issues arise:

• Late responses or missed deadlines
• Submission of incomplete documentation
• Providing summaries instead of source records
• Inconsistent valuation documentation across shipments
• Lack of internal controls to validate classification or origin
• Failure to coordinate between importer, broker, and supplier
• Not recognizing that a Form 28 may signal broader compliance review

A critical gap is treating Form 28 as a routine request rather than a targeted inquiry. In many cases, CBP uses these requests to test the integrity of importer compliance programs.

5. HOW S.J. STILE ASSOCIATES HEPLS

S. J. Stile Associates supports importers by aligning operational responses with CBP expectations and regulatory requirements.

Our approach focuses on:

• Reviewing the scope and intent of CBP inquiries
• Identifying documentation gaps before submission
• Coordinating with suppliers to obtain defensible records
• Structuring responses that are clear, consistent, and audit ready
• Advising on potential exposure under 19 USC 1592 where applicable
• Supporting post-response strategies, including protests or prior disclosures when necessary

The objective is not only to respond, but to strengthen compliance posture and reduce future exposure.

6. FREQUENTLY ASKED QUESTIONS

1. What happens if a Form 28 is ignored?

Failure to respond may result in CBP making determinations based on available information, which can include rate increases, value adjustments, or enforcement actions.

2. Can a Form 28 lead to penalties?

Yes. If CBP identifies material inaccuracies, the matter may escalate under 19 USC 1592 for potential penalties.

3. Is a Form 29 always final?

Not always. Some Form 29 notices are proposed actions, allowing importers to respond before final determination.

4. Should brokers respond on behalf of importers?

Brokers may assist, but the importer of record remains legally responsible for the accuracy and completeness of the response.

5. Can additional time be requested?

In certain cases, extensions may be requested, but approval is at CBP discretion and should not be assumed.

6. Does receiving one Form 28 increase the likelihood of more?

Does receiving one Form 28 increase the likelihood of more?

7. REFERENCES

U.S. Customs and Border Protection

CBP Form 28, Request for Information

https://www.cbp.gov/document/forms/form-28-request-information

U.S. Customs and Border Protection

CBP Form 29, Notice of Action

https://www.cbp.gov/document/forms/form-29-notice-action

U.S. Customs and Border Protection

Reasonable Care Guidance

https://www.cbp.gov/trade/basic-import-export/reasonable-care

U.S. Code

19 USC 1592, Penalties for Fraud, Gross Negligence, and Negligence

https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1592

U.S. Customs Regulations

19 CFR Part 163, Recordkeeping

https://www.ecfr.gov/current/title-19/chapter-I/part-163

8. FINAL THOUGHTS

CBP Forms 28 and 29 are not administrative formalities. They are direct indicators of CBP scrutiny and potential compliance exposure.

Importers who respond with precision, documentation integrity, and regulatory awareness are better positioned to resolve inquiries efficiently and avoid escalation.

Preparation, internal controls, and coordinated communication are essential. In today’s enforcement environment, reactive compliance is no longer sufficient. Structured and proactive response strategies are critical to protecting both operations and long term trade compliance standing.

The Stile Associates Advantage

• More than 55 years of continuous industry experience
• Family leadership with modern trade vision
• Licensed Customs Brokers and compliance professionals
• CTPAT certified supply chain security
• Full service customs and logistics solutions
• Technology driven visibility and control
• Dedicated, personalized client service
• Nationwide U.S. coverage with global support

Choosing S.J. Stile Associates means partnering with a customs broker that understands the realities of today’s trade environment and is fully invested in protecting your business.

Contact S.J. Stile Associates today to learn how we can strengthen your compliance posture and streamline your supply chain.

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