Reasonable Care is the legal duty that every importer of record owes CBP when filing an entry. The standard was codified by the Customs Modernization Act of 1993 in 19 U.S.C. § 1484(a)(1), which requires importers to use "reasonable care" to enter, classify, and value imported merchandise and to provide any other information necessary to CBP.
The standard is not defined by statute. Instead, CBP publishes guidance — most notably the "Reasonable Care" Informed Compliance Publication (ICP) — that lists factors used to evaluate whether an importer exercised reasonable care.
Reasonable care factors CBP evaluates:
- Use of a licensed customs broker, binding ruling, or qualified consultant
- Consultation of CROSS, the HTS, and Explanatory Notes
- Written compliance procedures, manuals, and training programs
- Internal audit and review processes
- Use of qualified personnel (licensed broker, certified customs specialist)
- Prompt use of prior disclosure when errors are found
- CTPAT or former ISA membership
Why it matters:
- Failure to exercise reasonable care is the threshold finding for negligence under 19 U.S.C. § 1592
- Once CBP establishes a negligence violation, civil penalties can reach 2× the loss of duties (or 20% of dutiable value for duty-free merchandise)
- Demonstrable reasonable care procedures are the strongest mitigation argument in penalty proceedings
- Reasonable care obligations cannot be delegated — hiring a broker does not transfer the importer's legal responsibility
Practical implementation typically involves a documented compliance program covering classification, valuation, country of origin, FTAs, trade remedies, recordkeeping, and a procedure for handling errors through prior disclosure. Larger importers maintain a formal "reasonable care file" for each product line and update it as rulings, statutes, or sourcing change.
Reasonable care is the foundation of every credible customs compliance program — and the first thing CBP asks to see when an issue is flagged.