Customs’ Entry Reconciliation Program

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Customs Entry Reconciliation ProgramDELEON TRADE/ TUTTLE LAW OFFICES (C) 20151George Tuttle, III, AttorneyLaw Offices of George R. de Le n, Senior Trade AuditorDeleon Trade LLC(Former Customs Auditor and Assistant Field information in this presentation is general in nature, and is not intended to constitute legal advice or to create an attorney client relationship with respect to any event or occurrence, and may not be considered as such. Information has been obtained from sources believed to be reliable.)

Why Entry Reconciliation? Transaction value ‐‐19 U.S.C. § 1401a(b)(1) "the price actually paid or payable for the merchandise when sold for exportation to the