Since the modernization of the customs laws in the 1990s, importing into the United States has operated on a principle of shared responsibility: CBP informs importers of their obligations, and importers must exercise “reasonable care” in meeting them. That phrase is not a slogan — it is the legal standard that separates an honest mistake from a penalized one. Understanding what reasonable care means, and how to demonstrate it, is the best protection an importer has against a customs penalty.
Reasonable care is the standard — and the defense
Importers are legally required to use reasonable care to enter merchandise correctly — accurate classification, valuation, origin, and marking. Failing to use reasonable care is what makes an error negligent and penalizable under 19 U.S.C. 1592. But the reverse is just as important: documenting that you did exercise reasonable care is one of the strongest defenses when CBP alleges a violation.
Shared Responsibility: Informed Compliance and Reasonable Care
The customs system rests on two paired duties. CBP’s side is “informed compliance” — it publishes guidance, rulings, and informed compliance publications so importers can know the rules. The importer’s side is “reasonable care” — the obligation to actually use available resources and act carefully in preparing entries. The bargain is that CBP will make the rules knowable, and importers will make a genuine effort to follow them. When an importer does not, the reasonable care failure is what supports a negligence penalty.
What Reasonable Care Looks Like in Practice
Reasonable care is not a single act but a pattern of diligence across the entry process. CBP looks at whether the importer took sensible steps to get it right, given the complexity of the goods and the resources available.
| Practice | Why it helps |
|---|---|
| Using a qualified customs broker or customs lawyer | Shows reliance on competent professional judgment for classification and valuation |
| Seeking a binding ruling | Resolves genuine uncertainty in advance rather than guessing |
| Keeping thorough records | Demonstrates the basis for each entry decision if later questioned |
| Consulting CBP guidance | Shows engagement with the informed-compliance materials CBP publishes |
| Acting on known issues | Correcting errors and asking questions instead of ignoring red flags |
None of these guarantees a perfect entry, and reasonable care does not require perfection. What it requires is a genuine, documented effort proportionate to the complexity of the import. Building these practices into an import compliance program is what turns reasonable care from an abstract standard into a demonstrable record.
Why It Is Also Your Best Defense
The time to build the reasonable-care record is before the entry
When CBP alleges a violation, the culpability level — negligence, gross negligence, or fraud — drives the penalty. Evidence that the importer exercised reasonable care can defeat a negligence claim or lower the culpability level, but only if that evidence exists. Reconstructing diligence after the fact is far weaker than a contemporaneous record. The importers who fare best in a 1592 penalty case are the ones who can show what they did and why at the time of entry.
Whether you are building a compliance program to prevent penalties or defending an entry CBP has questioned, reasonable care is the through-line. A customs and international trade lawyer can help establish the practices that demonstrate care and marshal that record if a penalty is alleged. For the broader framework, see our penalty defense and mitigation practice.
Frequently Asked Questions
What is reasonable care in customs?
Reasonable care is the importer’s legal obligation to take sensible, documented steps to enter merchandise correctly — accurate classification, valuation, origin, and marking. It pairs with CBP’s duty of informed compliance, and failing to exercise it is what makes an error negligent and penalizable.
How do I show I exercised reasonable care?
Through a documented pattern of diligence: using a qualified broker, customs attorney, or expert, seeking binding rulings where the answer is unclear, keeping thorough records, consulting CBP guidance, and correcting known issues. The record has to be contemporaneous to be persuasive.
Does reasonable care mean I can’t be penalized for a mistake?
It does not require perfection. But evidence that you exercised reasonable care can defeat a negligence allegation or lower the culpability level that drives a penalty. The protection depends on being able to show the diligence, not just assert it.
What is informed compliance?
Informed compliance is CBP’s side of the shared-responsibility bargain: publishing guidance, rulings, and informed-compliance publications so importers can know their obligations. The importer’s corresponding duty is to use that information and exercise reasonable care.
Building compliance, or defending an entry?
Reasonable care prevents penalties and defends against them. A customs attorney can establish the practices and marshal the record if CBP questions an entry.