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Payment of Duties and Fees

Course Lessons: 1
Minutes of Learning: 30
Cost: $85

• Explain the customs entry preparation and release process, including broker file initiation, importer authorization, and required documentation.
• Identify importer compliance requirements, including CBP Form 5106 data, customs powers of attorney, importer bonds, MID, and key entry information.
• Describe transportation and manifest data requirements across air, ocean, rail, and truck shipments.
• Analyze land-border processing programs, including PAPS, FAST, NCAP, and ACE e-manifest workflows.
• Differentiate Non-PAPS and special processing scenarios, including in-bond, FTZ, low-value, and personal goods shipments.
• Apply customs bond, authorization, and payment processes, including POA validation, bond types, ABI statement processing, and duty payment methods.
• Recognize import restrictions and Partner Government Agency (PGA) requirements, including regulated commodities and ACE submission processes.
• Apply CBP release requirements, including conditional release and release based on partial information.

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Course Overview

This course examines duty payment processes and statement procedures for Automated Broker Interface (ABI) filers. Learners will explore how brokers submit entry summaries through ABI, manage consolidated statement processing, and use payment methods such as Automated Clearing House (ACH) or checks to satisfy duty and fee obligations. The course also reviews scenarios where entry summaries may be submitted without immediate duty payment and explains how payments are coordinated with CBP and other government agencies. By the end of the course, participants will understand how ABI statement processing supports efficient duty payment and compliant financial management of import transactions.