CBP Form 28 – Request for Information
Jurisdiction: Country: USA | Province or State: Federal
What is a CBP Form 28 – Request for Information?
CBP Form 28 is a formal request from U.S. customs for more information about an import entry. It is not a bill. It is not a penalty. It is a notice that the officer reviewing your goods needs proof or clarification. You receive it after goods have entered the United States, while the entry is still under review.
You will see key details on the face of the form. It shows the entry number, port, and date. It lists the importer of record and the addressee. It outlines the questions and the deadline to respond. It includes a section for your written response and a signature block. It also lists how and where to send your reply.
Who typically receives this form?
The importer of record usually receives it. That can be you if you registered as a non-resident importer. It can also be your U.S. customer if they acted as importer. Your customs broker may receive the form as your agent. If the broker gets it, they should notify you at once. The form often requires information only you or your supplier can provide.
Why would you need this form?
Because customs cannot verify your entry based on what they have. They need documents or explanations to confirm your classification, value, origin, or related facts. They may be checking a duty preference claim. They may be reviewing whether a product falls within an antidumping scope. They may need proof of country of origin marking. They may need support for your declared value. They may need a manufacturing breakdown to verify tariff classification.
Typical usage scenarios in practice
- You claimed duty-free treatment under a trade agreement. Customs asks for the origin certification and a bill of materials.
- You declared a value based on a related-party price. Customs asks for proof the price is at arm’s length. They request transfer pricing policies and payment records.
- You used a specific tariff classification. Customs asks for detailed product specs, composition, and intended use.
- You imported apparel, steel, or electronics. Customs asks for supplier affidavits and production records to confirm origin and marking.
- You declared no assists or royalties. Customs asks whether you supplied tooling, design, or paid any license fees tied to the goods.
- You imported under a tariff subject to special measures. Customs asks for producer identity and product scope data.
If you are an Ontario business selling into the U.S., this form matters. You may be the importer of record or the exporter. You may hold key data needed to protect the entry. If you ignore it, your shipment can face higher duties or other adverse action. If you answer fully and on time, you can keep your entry on track.
When Would You Use a CBP Form 28 – Request for Information?
You use CBP Form 28 only when customs issues it to you. You do not initiate it. You respond to it. You use it any time customs asks for more information on a specific entry.
Here are practical situations:
You claim a duty preference based on North American origin. Customs asks for the origin certification, regional value calculations, and a bill of materials. As an Ontario manufacturer or exporter, you supply the build of materials, costed components, and process flow. You may also provide supplier origin certificates for key inputs. If you are the importer of record, you attach your certification and analysis.
You declare a tariff classification that depends on composition or function. Customs asks for a spec sheet showing material percentages. They ask for marketing literature, product drawings, and end-use. You provide technical data, test reports, and pictures of the product. You explain how the features match the classification you declared.
You import from a related supplier. Customs asks how you set the price and whether it reflects market conditions. You attach the purchase agreement, invoices, proof of payment, and transfer pricing policy. You explain comparables or other tests used. You show that any rebates or credits do not change the declared value.
You import goods subject to potential antidumping or countervailing duties. Customs asks who produced the goods and whether they fall within scope. You provide the factory’s full legal name and address. You supply model numbers, mill test certificates, and product descriptions. You explain why the goods do or do not meet the scope terms.
You import branded goods that pay royalties or license fees. Customs asks whether any such payments relate to the imported goods. You provide the license agreement and payment records. You explain whether the fee is a condition of sale. You note if the agreement covers post-importation rights only.
You import using unfamiliar suppliers or new trade lanes. Customs asks for proof of country of origin and marking. You provide photos of the product and packaging. You show where and how the marking appears. You attach supplier affidavits and packing lists.
Typical users include the importer of record, customs brokers, logistics managers, and compliance officers. Canadian manufacturers and exporters also use the form to supply production data. Finance or tax teams help with valuation details. Engineering teams supply technical specs for classification. In many cases, you need cross-functional input to respond.
Legal Characteristics of the CBP Form 28 – Request for Information
CBP Form 28 is an official demand for information during entry review. It is not a private contract. It is not optional. You must respond by the deadline or request an extension in time. The obligation to respond rests with the importer of record. Your customs broker can help. Still, you remain responsible for the content and timeliness.
What ensures enforceability? The request arises from customs’ statutory authority to assess entries. Customs can seek any information needed to verify classification, value, origin, and admissibility. The importer’s bond conditions support this. You agree to provide information and comply with requests related to your entry. Customs officers rely on that authority to set deadlines and request records.
Is it legally binding? The form itself directs action backed by law. It requires you to respond and certify your statements. It creates a record. Customs can use your response to liquidate the entry, adjust duty, or deny a claim. If you fail to respond, customs may make decisions against your interest. If you provide false or misleading statements, you expose the importer to penalties. That can include monetary penalties for material false statements or omissions.
General legal considerations you should keep in mind:
- Keep entry records for five years from the date of entry. That includes invoices, purchase orders, proof of payment, bills of lading, and correspondence.
- Ensure your agent authority is in place. If your broker signs the response, they must hold your power of attorney. You remain liable for your agent’s statements.
- Respond completely and consistently. Customs reviews your response against your entry data and prior submissions. Inconsistencies can trigger follow-up requests.
- Protect sensitive business data. You can mark business confidential material in your submission. Provide only what customs asks for, but answer the question fully.
- Meet the deadline. You usually see a set number of days to respond. You can request a short extension for good cause. Do so before the due date and explain why.
- Understand the stakes. An incomplete or late reply can lead to duty increases, loss of preference, or more formal enforcement action.
If you operate from Ontario, the same rules apply. Your location does not reduce your duty to respond. Keep your records accessible and organized. Be ready to demonstrate your origin claims and valuation. Coordinate with your U.S. partners, but do not rely on them to protect your interests.
How to Fill Out a CBP Form 28 – Request for Information
Treat this like a time-sensitive project. Assign an owner. Build a document set. Answer each question clearly and in writing. Support each answer with evidence.
Follow these steps:
1) Confirm you are the right party.
- Check the importer of record number and company name.
- If you are not the importer, contact the importer at once.
- If your broker received the notice, ensure you receive a full copy.
2) Note the deadline and method of reply.
- Calendar the due date as day zero.
- Add internal deadlines for gathering documents.
- Confirm the delivery method listed on the form. Follow it exactly.
- Keep proof of submission and delivery.
3) Read every question carefully.
- Highlight each requested document and fact.
- Create a checklist of required items.
- Break down multi-part questions into sub-items.
4) Engage the right teams.
- Ask engineering for specs, drawings, and material composition.
- Ask finance for invoices, payment proofs, and pricing policies.
- Ask operations for packing lists and shipping records.
- Ask suppliers for affidavits and origin support.
- Ask legal or compliance to review sensitive agreements.
5) Gather core documents for the entry.
- Commercial invoice and any revisions.
- Packing list and bill of lading or airway bill.
- Purchase order and sales contract.
- Proof of payment and any credit notes.
- Product literature, spec sheets, and photos.
- Certificates, test reports, and mill certificates if applicable.
6) Build topic-specific support.
Classification:
- Provide a precise product description.
- Include composition by percentage where relevant.
- Describe function and principal use.
- Attach spec sheets and technical drawings.
- Explain why the product fits the declared tariff.
Valuation:
- State the price paid or payable and currency.
- State Incoterms and delivery terms impacts.
- Disclose assists, packing, and commissions, if any.
- Disclose royalties or license fees tied to the goods.
- Explain any rebates, discounts, or post-entry price changes.
- For related parties, explain how you tested the price.
Origin and marking:
- Provide the manufacturing process and factory address.
- Supply a bill of materials with countries of origin for inputs.
- If you claimed preference, show the origin analysis.
- Provide marking photos for product and packaging.
- Explain any exceptions or special marking rules.
Scope risk (antidumping/countervailing):
- Identify the producer and the exact product model.
- Provide product characteristics relevant to scope.
- Include mill certs or test results, if used in scope tests.
Other admissibility issues:
- Provide product safety or compliance certificates if requested.
- Provide material safety data if applicable.
7) Prepare your written answers on the form.
Use the response section on the form. If space is limited, write “See Attachment 1,” and continue on a separate page. For each question:
- Restate the question in brief so the context is clear.
- Give a direct answer in one or two sentences.
- Refer to your attachments by number and title.
- Add short explanations where needed.
Keep sentences short and precise. Avoid marketing language. Do not speculate. If you cannot obtain a document, explain why and propose an alternative. For example, if a supplier will not release cost sheets, offer a signed affidavit and a summarized bill of materials.
8) Organize your attachments.
- Number each attachment in order: Attachment 1, 2, 3, etc.
- Include a header with the entry number on each page.
- Paginate every attachment.
- Redact unrelated pricing or customer names if not relevant.
- Mark business confidential items clearly.
- Provide English translations for any non-English documents.
9) Draft a brief cover letter or summary.
- Identify the entry number, port, and line items covered.
- List the questions and your corresponding attachments.
- Confirm that your response is complete to the best of your knowledge.
- Provide a contact name, phone, and email for follow-up.
10) Sign the certification.
The form includes a signature block. The signer must be the importer of record or an authorized agent. If an agent signs, ensure a valid power of attorney exists. Complete:
- Printed name and title.
- Company legal name and importer number, if applicable.
- Address, phone, and email.
- Signature and date.
By signing, you certify the accuracy of your statements. Review the entire package before signing. Confirm that facts match the entry and attachments.
11) Submit your response.
- Use the submission method on the form.
- File before the deadline. Do not wait until the last day.
- Request delivery confirmation if possible.
- Save the submission in your records.
12) Manage extensions if needed.
If you cannot meet the deadline, ask for more time. Do this before the due date. Provide a clear reason and a proposed new date. Show progress. For example, state that supplier affidavits are pending and attach what you have. Keep the request concise and professional.
13) Track the outcome.
- Set a reminder to check for follow-up within two weeks.
- Be ready to answer clarifying questions.
- If customs asks for more details, respond quickly and clearly.
Practical tips and pitfalls to avoid:
- Answer the exact question asked. Do not overload with unrelated data.
- Tie each claim to documents. Do not rely on assertions.
- Use consistent product names and model numbers across all files.
- Align your invoices, payments, and terms. Inconsistencies raise flags.
- Provide complete marking evidence, not just close-ups. Show the whole product and placement.
- For origin claims, document the entire build process. Do not omit key inputs.
- For related-party pricing, avoid vague language. Use objective tests and data.
- Do not send editable files if not necessary. Use locked PDFs where appropriate.
- Keep a clean, dated copy of everything you submit.
Ontario-specific considerations:
- If you are a non-resident importer, verify your importer number on the form. The response must come from you or your authorized agent.
- If your U.S. customer is the importer, they may forward the request to you. Treat it with the same urgency. Provide the needed manufacturing and pricing data.
- If you use a Canadian broker with a U.S. partner, align your communication. Confirm who will send the official response. Ensure the final package reflects your facts.
- Keep your origin analysis updated for each model and period. Do not rely on outdated cost structures. Exchange rates and inputs can shift origin outcomes.
- Maintain a single source of truth for product specs and classifications. Share controlled, approved documents only.
What if you do not have perfect documents? Provide the best available. Explain gaps plainly. Offer alternate proof, like sworn supplier statements, production logs, or system exports. Demonstrate that you acted in good faith and kept reasonable records. This often satisfies the request or narrows any dispute.
Remember the objective. Customs needs to verify your entry. Your job is to make that easy. Provide clear answers, organized evidence, and an accountable contact. Meet the deadline. Keep records. With a strong response, you protect your entry, your preferences, and your compliance posture.
Legal Terms You Might Encounter
Importer of record means the party responsible for the entry. You accept liability for accuracy and duties. This form addresses you, unless noted otherwise.
Entry summary is the formal declaration of your goods. It shows classification, value, and origin. This form tests the accuracy of that entry.
Tariff classification is the code that describes your goods. It sets duty rates and other requirements. This form often challenges that choice.
Valuation is how you determine the customs value. It includes the price and certain additions. This form checks whether your declared value is complete.
Country of origin means where the goods were produced. It drives marking, duties, and trade program claims. This form asks how you determined origin.
Assists are items you provide to the producer for free or at a discount. They can include tools, molds, or designs. This form looks for assists you did not add to value.
Related parties are companies or people with special ties. You must show the price is arm’s length. This form may probe your transfer pricing.
Liquidation is the final calculation of duties on your entry. It closes the government’s review. This form can delay liquidation until you respond.
Reasonable care means you must take steps to ensure accuracy. You should support your entries with records. This form tests whether you met that standard.
Reconciliation is a process to adjust entries later. You flag entries for value or other data you will finalize later. This form may ask about your plan and records.
FAQs
Do you have to respond if your broker filed the entry?
Yes. You remain responsible as the importer of record. Your broker can draft the reply. You must review and approve it. You should sign the cover letter. You also must supply documents that your broker does not have.
Do you need to answer every question on the form?
Yes. Answer each question directly and completely. If a document answers it, say so and cite the page. If a question does not apply, explain why. Do not leave blanks. Do not assume past filings are enough.
Do you need to send original documents or samples?
Send clear copies unless the letter requests originals. Provide legible scans with all pages. Include color photos for markings or labels. Provide samples only if asked. If you cannot share a sample, offer detailed specs and photos.
Do you get more time to respond if needed?
You can request more time before the due date. Explain why you need it and what you will provide. Propose a reasonable new date. Keep a record of the request and any approval. Do not wait until the last day.
Do you need to translate foreign-language documents?
Yes, if the agency cannot review them as is. Provide a clear translation of key parts. Identify who prepared the translation. Keep the original text with the translation. Make sure product terms match your entry.
Do you need to disclose errors found while preparing the reply?
Yes. State the facts clearly and propose a correction. Show how you will fix the issue on this entry. Explain changes you will make on future entries. Transparency reduces risk and speeds closure.
Do you need to include legal arguments or just facts?
Lead with facts and documents. If classification or valuation is at issue, explain your logic. Cite product features, pricing, and transaction terms. Keep arguments short, factual, and tied to evidence.
Do you need to send the reply yourself or can your broker send it?
Either can send it. Follow the delivery instructions in the letter. If your broker sends it, you should review the final packet. Ask for proof of delivery and retain it.
Checklist: Before, During, and After
Before signing: Information and documents to gather
- The letter itself, including due date and contact details.
- Entry number, entry date, and the port and team noted.
- Commercial invoice and packing list for the entry.
- Purchase order and sales contract with all terms.
- Shipping documents: bill of lading or airway bill.
- Product descriptions, specs, and materials breakdown.
- Photos, labels, and markings used on the goods.
- Tariff classification analysis and notes.
- Valuation details: price, discounts, rebates, assists, royalties, and commissions.
- Freight, insurance, and handling costs outside and inside the country of export.
- Origin support: manufacturing records and supplier origin statements.
- Any trade program certificates, if claimed.
- Related-party documents, if applicable: pricing policy and agreements.
- Prior rulings you relied on, if any, and how they apply.
- Broker entry packet and any post-entry filings.
- Your internal emails and notes that explain decisions.
- A draft outline mapping each question to evidence.
- A list of gaps and who will fill them.
During signing: Sections and details to verify
- Confirm the entry numbers and product identifiers are correct.
- Check that each question has a clear answer.
- Verify all attachments are legible and complete.
- Ensure product specs match what you imported.
- Confirm units of measure match the declaration.
- Make sure math adds up on value calculations.
- Note any confidential business data and mark it accordingly.
- Review any opinions for accuracy and tone.
- Confirm the signatory has authority for the importer of record.
- Date the cover letter and include your contact details.
- Number pages and reference them in your answers.
- Ensure the delivery method matches instructions in the letter.
After signing: Filing, notifying, and storing
- Send the packet by the instructed method.
- Keep proof of delivery with date and time.
- Notify your broker and key staff that you filed.
- Tell suppliers if you need more data or future fixes.
- Calendar a follow-up date to check status.
- Prepare to supplement if asked for more data.
- Review similar entries and correct any repeat issues.
- Update internal procedures based on lessons learned.
- Store the full file with working papers and drafts.
- Keep records for the required retention period.
Common Mistakes to Avoid
- Missing the due date.
Don’t forget to calendar the deadline and reminders. Late replies can trigger higher duties or further action.
- Giving partial or vague answers.
Don’t assume they will “get the idea.” Gaps can lead to reclassification or value increases.
- Ignoring valuation additions.
Don’t forget assists, royalties, or commissions. Missing them can cause duty bills and audits.
- Failing to align documents.
Don’t attach specs that don’t match the imported items. Mismatches undermine credibility and delay closure.
- Leaving your broker or supplier out.
Don’t silo the response. Lack of coordination leads to inconsistent statements and more questions.
What to Do After Filling Out the Form
Submit the response per the letter’s instructions. Use the channel and address provided. Include the entry number in the subject or cover page.
Confirm receipt. Ask for acknowledgment if not automatic. Save proof of delivery in your file.
Monitor for follow-up. Watch for a new letter with questions. Respond quickly to any follow-ups.
Review your broader entries. If you identified errors, fix future filings. Consider correcting past entries where needed.
Track liquidation status. Delays can occur during review. Note the timing and plan cash flow accordingly.
Prepare a supplement if new data arrives. Label it as a supplemental response. Reference the original reply and entry number.
Align with your broker on any changes. Ensure future classifications and values reflect your findings. Share the final packet with your team.
Update supplier instructions. Clarify specs, materials, and cost reporting. Ask for timely support documents on each shipment.
Strengthen internal controls. Add checklists for classification, value, and origin. Train staff on recordkeeping and review steps.
Archive the complete record. Keep the letter, reply, attachments, and proof of delivery. Retain working notes that explain decisions. Keep everything organized by entry number.
Plan for possible outcome changes. If duties may increase, prepare to pay. If classification may shift, adjust your systems and quotes.
Maintain open communication. Share status with finance, logistics, and sales. Explain impacts on pricing or timelines.