CBP Reasonable Care in 2025: A Complete Guide for Importers

1. The Law Behind Reasonable Care

The term “reasonable care” comes from the Customs Modernization Act of 1993 (Mod Act). This law shifted the compliance burden:

• Before: Customs bore more of the responsibility for accuracy.

• After: The importer of record is now legally responsible for ensuring entries are correct.

The Mod Act introduced two doctrines:

• Informed Compliance – CBP will provide resources, rulings, and publications.

• Shared Responsibility – Importers must use those resources and build their own compliance systems.

This is why CBP won’t hand you a checklist. They give guidance, but the liability is yours.

2. The Scope of Reasonable Care (More Than Origin)

Reasonable care applies to every core element of an import declaration.

• Classification – Assign the correct HTS code. Avoid misclassification, even if it reduces duty.

• Valuation – Declare true value including assists (designs, molds, free materials), royalties, and related-party pricing adjustments.

• Origin & Marking – Prove substantial transformation, not just country of shipment. Marking must be correct and permanent.

• Quota/Restrictions – Ensure compliance with category caps (e.g., textiles, steel).

• Intellectual Property Rights (IPR) – Avoid counterfeit goods and unauthorized trademarks.

• Forced Labor – Document due diligence to prove no forced labor inputs.

Tariffs are only one piece. Reasonable care is the umbrella standard across all these areas.

3. The Gaps Importers Overlook

Even experienced importers make consistent mistakes:

2.Treating electronic records casually. Emails and PDFs are not enough; CBP expects well-organized, auditable records.

3.Inconsistent entries across ports. Filing the same SKU under different HTS codes at different ports raises red flags.

4.Missing valuation elements. Assists, royalties, and related-party adjustments are often undeclared.

5.Ignoring forced labor. Many assume it doesn’t apply, but CBP has ramped up Withhold Release Orders (WROs).

4. The Supplier Problem: Why They Hide

Suppliers aren’t incentivized to help you meet reasonable care. In fact, many actively hide.

• Trading companies pose as factories to keep their markup safe.

• Factories subcontract to smaller workshops but don’t disclose it.

• Suppliers push illegal transshipment (“Made in Vietnam” when it’s really from China).

• IP risks: some register your designs domestically for resale.

Opacity gives them control. For you, opacity creates liability.

5. Asia Agent’s Framework: Translating Law into Action

Because CBP won’t give you a checklist, we created one. We translate “reasonable care” into three pillars:

1. Supplier Due Diligence

• Verify licenses, registrations, and export authority.

• Match capacity to order volume.

• Conduct shareholder mapping and blacklist screening.

2. Physical Verification

• Local site visits, geo-tagged photos, production audits.

• Confirm equipment, processes, and workforce align with orders.

• Enforce subcontractor disclosure.

3. Documentation of Materials & Production

• Build BOMs with HTS codes and cost allocations.

• Collect raw material invoices, flowcharts, and production logs.

• Secure producer affidavits enforceable under local law.

• Keep complete entry packages, payment records, and export documents.

This is what CBP expects when they issue a CF-28 or CF-29.

6. Practical Application: Two Importers Compared

Importer A: Alibaba Buyer

• Relies on PDFs and Alibaba certificates.

• Gets a CF-28. Can’t produce BOMs or affidavits.

• CBP defaults goods to China origin, applies 55–145% tariffs.

Importer B: Asia Agent Client

• Runs due diligence, site verification, ownership checks.

• Keeps audit-ready packets: BOM, HTS mapping, affidavits, geo-tagged photos.

• Gets a CF-28. Responds within 48 hours with complete evidence.

• Shipment cleared, no penalties.

The difference isn’t the supplier. It’s the system.

7. Building a Compliance Shield in 2025

Reasonable Care isn’t optional. It’s the standard CBP enforces on every importer.

• CBP won’t give you a checklist.

• Suppliers won’t volunteer transparency.

• Brokers won’t protect you.

That leaves you with a choice:

• Operate on trust and risk detentions, defaults, and penalties.

• Or build a system that proves you exercised reasonable care.

At Asia Agent, we don’t just tell you what to do. We put people on the ground to verify suppliers, map BOMs to HTS codes, trace ownership, and assemble audit-ready files.

👉 Stay in Reasonable Care. Stay in Business. Talk to Asia Agent →

Asia Agent’s CBP Compliance Program Setup

Meeting CBP’s “reasonable care” standard isn’t just about reacting when Customs asks for documents. It’s about building a compliance system that works every day, across every shipment.

That’s why we created the CBP Compliance Program Setup

It’s a structured program that gives importers:

• Audit-Ready Documentation: BOMs, HTS mapping, affidavits, invoices, and process flowcharts organized before CBP asks.

• Supplier Due Diligence: Factory verification, ownership tracing, and blacklist screening.

• Physical Verification: On-the-ground checks with geo-tagged photos and production records.

• Valuation & Origin Controls: Correct handling of assists, royalties, related-party pricing, and substantial transformation.

• Ongoing Monitoring: Annual re-verification, contract refreshes, and forced labor checks.

This program turns compliance from an afterthought into a built-in defense system. Instead of scrambling during an audit, you can point to a documented, structured program that proves you acted with reasonable care.

FAQ

Q1: What does CBP mean by “reasonable care”?
CBP expects importers to take all necessary steps to ensure their entries (classification, valuation, origin, marking, etc.) are correct. They don’t give you a checklist—it’s up to you to build systems that prove you exercised care.

Q2: Can my customs broker handle reasonable care for me?
No. A broker can file on your behalf, but CBP makes clear that liability always rests with the importer of record. You must supply the broker with accurate, verified data.

Q3: Do Alibaba Certificates of Origin count as proof?
No. CBP requires evidence of substantial transformation—production records, BOMs, invoices, and affidavits. Generic PDFs won’t survive an audit.

Q4: How long do I need to keep import records?
At least 5 years from the date of entry. CBP treats electronic and paper records equally, so organization is critical.

Q5: What happens if I fail reasonable care?
Your shipment may be detained, reclassified under the highest tariff (55–145% for China), or penalized for negligence.

Q6: What documents should I have ready?
Entry packages, invoices, BOMs, HTS mapping, producer affidavits, raw material invoices, production logs, export docs, and ownership checks.

Q7: How do I prove country of origin?
With evidence of where substantial transformation occurred. That means documented production steps, not just a “Made in X” label.

Q8: What about forced labor compliance?
Reasonable care now includes forced labor due diligence. Importers must verify supply chains and keep proof—worker contracts, audits, payroll records.

Q9: Can I use different HTS codes at different ports?
No. CBP expects consistent classification across ports and entries. Differences are treated as red flags.

Q10: How can Asia Agent help me meet reasonable care?
We provide full supplier due diligence, ownership tracing, physical verification, BOM-to-HTS mapping, and build audit-ready files through our CBP Compliance Program Setup