Receiving a CBP Form 28 (Request for Information) signals that U.S. Customs and Border Protection is actively auditing your entries. During an ongoing trade war, CBP Centers of Excellence and Expertise (CEEs) target Canadian imports to verify country of origin, Harmonized Tariff Schedule (HTS) classifications, and CUSMA preference claims.
Failing to respond thoroughly within the standard 30-day window almost guarantees an adverse CBP Form 29 (Notice of Action), resulting in rate advances, duty assessments, and potential penalty proceedings under 19 U.S.C. 1592.
Anatomy of a Trade War CBP Form 28 Invalidation
CBP Form 28 inquiries regarding Canadian goods generally focus on three regulatory risk areas:
- Valuation Discrepancies: Verifying whether declared transaction values exclude non-dutiable freight or fail to include assists, engineering fees, and royalties.
- Country of Origin and Substantial Transformation: Determining whether raw materials processed in Canada underwent sufficient transformation to confer Canadian origin, or if they remain subject to third-country tariff rates.
- CUSMA Regional Value Content: Requiring granular cost-accounting proofs to justify tariff shift claims or RVC calculations on high-tariff industrial items.
A Four-Step Protocol for Assembling Your Response Package
- Review the Specific Allegation and Request Limits: Carefully analyze Box 12 on CBP Form 28. Identify whether CBP is querying a single entry summary or expanding the request across a multi-year period. If necessary, request a formal 30-day extension in writing before the initial deadline expires.
- Gather Engineering and Supply Chain Documentation: Collect technical datasheets, component bills of materials, assembly instructions, and manufacturing flowcharts. For steel and aluminum products, secure original mill test certificates and melt-and-pour records.
- Draft a Technical Legal Narrative: Structure your written response to address each CBP question sequentially. Apply the General Rules of Interpretation (GRIs) for classification disputes or present step-by-step RVC calculations for origin inquiries.
- Transmit Securely via ACE: Submit your response binder electronically through the Automated Commercial Environment (ACE) portal to ensure official timestamping and direct delivery to the assigned CEE import specialist.
Mitigating Financial Risk After Submission
If compiling your records reveals an error in your initial filings—such as an unsupportable CUSMA claim or an incorrect HTS code—do not attempt to cover it up in the Form 28 response. If the inquiry covers entries that have not yet been flagged across your entire item master, evaluate filing an immediate Prior Disclosure under 19 U.S.C. 1592(c)(4) for other entries to cap penalty exposure before CBP expands its formal investigation.
FAQ
What happens if I ignore a CBP Form 28?
Ignoring a Form 28 results in CBP issuing a Form 29 Notice of Action, which automatically denies preferential tariff treatment or reclassifies goods at higher duty rates, followed by a formal duty demand.
Can I request an extension to answer Form 28?
Yes. CBP generally grants a single 30-day extension if requested in writing prior to the initial deadline, provided you demonstrate a good-faith effort to gather international supplier documentation.
Does a Form 28 mean my company is under criminal investigation?
No. Form 28 is a civil administrative inquiry used by import specialists to verify entry accuracy. However, false statements in your response can escalate the matter to ICE Homeland Security Investigations (HSI).
What is the difference between CBP Form 28 and CBP Form 29?
Form 28 is a request for information, giving the importer a chance to substantiate claims. Form 29 is a notice of action, stating that CBP has taken or intends to take specific adverse action against the entry.
Should I involve a trade attorney or customs consultant to draft the response?
If the inquiry involves high duty exposure, Section 232 metal origin, or multi-entry audit risks, involving trade counsel ensures attorney-client privilege during evidence collection and protects your rights.
Book a Free Consultation Call to review your CBP Form 28, audit your entry documentation, and construct a legally defensible response to protect your import operations.
