CBP Rules That Entry of Household and Personal Goods Constitutes 'Customs Business'

The submission or completion of CBP and Department of Defense forms related to imports of household goods and personal effects constitutes "customs business" and requires any third-party filers to be licensed customs brokers, the agency said in September ruling that was recently released. The ruling came in response to an internal CBP information request from the Port of Baltimore on the requirements for the submission of CBP forms 3461, 7501, 3299, and DOD Form 1252.

The entry of household and personal effects falls under informal entry, which is covered by CBP rules, the agency said. CBP created subheading 9905.00.50, which allows the entry of personal and household effects of service members of the U.S. returning after the end of an assignment outside the U.S., family members, or anyone evacuated to the U.S. under government orders. Entries under a different subheading, 9805.00.50, require CBP Form 3299 or DOD Form 1252 submitted to CBP "by the owner of the effects, a U.S. Dispatch Agent, or a designated responsible military official."

If any of those three parties seeks a third party to file either form on their behalf, the question arises whether the filing of those two forms constitutes customs business. CBP previously ruled that "execution of CBP Form 3299 constitutes customs business," but there has been no previous ruling regarding the filing of DOD Form 1252, it said.

CBP concluded that because "customs business also includes forms intended to be filed with CBP," DOD Form 1252 is a declaration of goods and its classification and eligibility for duty-free treatment. As such, it is a document concerning the entry of merchandise and its classification and therefore constitutes customs business. The preparation and filing of CBP Form 3299 and DOD Form 1252 constitutes customs business and may be done by the owner of the personal and household effects, by either a U.S. Dispatch Agent, or a designated military official, CBP said. If any of those three parties seek a third party to file entry on their behalf, that third party must be a licensed customs broker.