CBP Form 28 is a Request for Information. It is the notice CBP sends when an officer needs documents, samples, explanations, or records before deciding whether an entry was filed correctly. It is not a penalty by itself. But it is often the first visible step in an inquiry that can become a CBP Form 29 Notice of Action, duty increase, rate advance, liquidation change, or penalty case if handled poorly.
The official Form 28 states that the importer’s reply is required and that the requested information must relate to the shipment described on the form. The practical deadline importers remember is 30 days from the date of request unless CBP grants more time. Missing that window is one of the easiest ways to turn a manageable document request into a bad outcome.
Importers receive Form 28 requests through ACE, through their customs broker, or by courtesy notice. CBP’s ACE guidance says Forms 28, 29, and 4647 can be viewed and responded to in the ACE Forms Module by authorized users.
What CBP Uses Form 28 For
CBP uses Form 28 to ask for facts that were not sufficiently clear from the entry package. Common topics include:
- HTS classification. CBP may ask why a product was classified under a particular tariff number and request product literature, composition, use, or technical specifications.
- Customs value. CBP may request purchase orders, payment records, assists, royalty agreements, commissions, transfer-pricing records, or proof that the declared value is complete.
- Country of origin. CBP may request manufacturing records, bills of materials, substantial-transformation analysis, marking support, or documents proving non-China origin.
- USMCA or FTA claims. CBP may ask for certification, origin criteria, regional value content calculations, or producer affidavits.
- AD/CVD exposure. CBP may request scope support, manufacturer identity, product specifications, or proof that the goods are outside an order.
- PGA admissibility. FDA, USDA, EPA, FCC, CPSC, or other agency issues may require product labels, registrations, prior notice, test reports, or permits.
The 30-Day Response Window
Form 28 responses should be treated as time-sensitive. If you cannot respond fully within the stated window, ask CBP for an extension before the deadline and document the request. Do not send a partial, unsupported answer at the last minute unless your broker or trade counsel has a clear strategy.
The response should be organized around CBP’s actual questions. A strong answer includes a short cover memo, the entry number, the CBP officer’s questions restated in order, the answer to each question, supporting exhibits, and a clear explanation of how each exhibit proves the claim. Dumping a folder of invoices without a narrative forces the officer to do your analysis for you.
Documents Importers Commonly Need
| Issue | Documents to gather |
|---|---|
| Classification | Product specs, photos, catalog sheets, material composition, use descriptions, prior rulings, engineering drawings. |
| Value | Commercial invoice, purchase order, proof of payment, royalty agreements, assists, tooling invoices, related-party pricing support. |
| Origin | Bills of materials, production flow, supplier affidavits, country-of-origin certificates, substantial-transformation memo. |
| USMCA | Certification, origin criterion, RVC worksheet, producer records, tariff-shift analysis. |
| FDA/PGA | Product labels, registrations, prior notice, permits, test reports, ingredient lists, facility information. |
How to Respond to Form 28
- Identify the exact entry and issue. Pull the 3461, 7501, invoice, packing list, bill of lading, and any PGA filings tied to the entry.
- Calendar the deadline. Assign one owner and back into internal due dates for supplier documents, broker review, and counsel review if needed.
- Answer only what CBP asked — but answer it completely. Over-disclosing unrelated issues can widen the inquiry; under-answering invites Form 29.
- Label exhibits clearly. “Exhibit A — Commercial Invoice,” “Exhibit B — Product Specification,” and so on.
- Explain the logic. If the issue is classification, walk through heading, subheading, notes, and any ruling support. If origin, explain manufacturing steps and transformation.
- Submit through the proper channel. Use ACE Forms Module where available or coordinate with the broker/filer named on the notice.
What Happens If You Ignore It
Ignoring a Form 28 does not make it disappear. CBP can proceed using the information it has, which often means denying a preference claim, increasing the duty rate, changing classification, refusing an admissibility claim, or issuing a Form 29. In serious cases, the inquiry can become a prior-disclosure decision point or a penalty matter under 19 USC 1592.
The safest posture is to treat Form 28 as an audit mini-file. Build the record as if someone else will read it later: CBP import specialist, Center of Excellence team, protest reviewer, surety, or outside counsel. A disciplined response can close the issue. A vague response becomes evidence against you.
Frequently Asked Questions
What is CBP Form 28?
CBP Form 28 is a Request for Information from CBP asking the importer to provide documents, explanations, samples, or records about a specific entry.
How long do I have to respond to CBP Form 28?
The official form states that if a reply cannot be made within 30 days from the date of request, the importer should contact the CBP officer named on the form. Treat 30 days as the practical response window unless CBP grants more time.
Is CBP Form 28 a penalty?
No. Form 28 is not a penalty. It is a request for information. But a weak or missed response can lead to Form 29, duty increases, liquidation changes, or penalties.
Who can respond to a Form 28 in ACE?
CBP ACE guidance says the Importer of Record is responsible for responding, and authorized users with access to the ACE Forms Module may respond to Forms 28, 29, 4647, or Docs Required.
This guide reflects CBP form procedures and public CBP guidance available as of May 2026. Requirements, ACE workflows, and agency practices can change. Importers should verify current instructions with CBP and coordinate filing strategy through their broker or trade counsel.