U.S. Customs and Border Protection (CBP) is increasing its enforcement activity, and importers are seeing a significant rise in Request for Information (CF28s) and Notices of Action or Rate Advances (CF29s).
The increase reflects a stronger focus on customs enforcement, particularly around country of origin, free trade agreement claims and potential transshipment. For importers, this can mean more detailed requests for information, larger documentation packages and greater pressure to respond quickly and accurately.
CBP reported that revenue collected from importer audits rose by 100% in 2025 to $235 million, while revenue from penalties and liquidated damages increased by 75%. These figures reinforce what many importers are already experiencing firsthand.
Key Takeaways
- CBP is increasing CF28s and CF29s, with a strong focus on country of origin, FTA claims and potential transshipment.
- Importers are facing more detailed documentation requests, including proof of supplier manufacturing capabilities.
- Companies should prepare early by organizing key records, reviewing higher-risk suppliers and making sure suppliers know how to respond to CBP.
- Importers should expect enforcement to remain a priority and monitor changes to customs and country of origin requirements.
Country of Origin is a Key Focus
Many recent CF28s are related to country of origin determinations, particularly when goods originate from countries that are considered targets for potential transshipment.
Vietnam has been a significant area of focus. Importers are also seeing scrutiny around goods entering from Mexico, including products claiming preferential treatment under the United States-Mexico-Canada Agreement (USMCA).
CBP may ask importers to provide extensive documentation showing where goods were manufactured and whether the foreign factory has the equipment, employees and capabilities necessary to produce them.
In some cases, CBP is requesting additional documentation before goods are released, which was rarely seen in the past. These requests can result in shipment delays as companies gather the required information and may lead to substantial storage, demurrage and detention charges.
Importers have also reported cases where an initial release was overridden and the shipment was detained while CBP requested additional evidence to verify the origin of the goods.
Documentation Requests Are Becoming More Extensive
The documentation requested through a CF28 can be significant. Depending on the inquiry, CBP may request:
- Bills of material
- Purchase orders and invoices
- Proof of payment
- Bills of lading showing component deliveries to the factory
- Articles of incorporation and proof of factory ownership
- Records showing ownership of manufacturing machinery
- Photos showing machinery in use at the factory
- Manufacturing process flow charts
- Utility bills paid by the factory
- Personnel records showing employees working on production lines or machinery
- China export clearance documents
- Documentation supporting USMCA or other free trade agreement claims
CBP is also requesting documentation related to an importer’s “right to make entry.” This can include copies of the power of attorney issued to the customs broker, articles of incorporation and photo identification for the company officer who signed the power of attorney.
These requests are not always limited to a single shipment. CBP may request records covering a year’s worth of entries for a particular product, and the information must be traceable back to the lots associated with the specific imports under review.
For importers, that makes recordkeeping and visibility into supplier operations increasingly important.
CBP May Contact Suppliers Directly
Importers have also reported cases where CBP contacted foreign suppliers directly for information without copying the importer.
If the supplier does not respond on time or provides incomplete information, CBP may issue a CF29 and advance the duty rate.
This creates another area of risk because the importer may not immediately know that CBP has contacted its supplier.
Companies should make sure suppliers understand that any contact from CBP or another U.S. government agency related to their shipments should be reported immediately.
Suppliers should also understand what documentation they may need to provide and the importance of responding within the required timeframe.
Large Document Packages Can Create Submission Challenges
Some CF28 responses can involve hundreds or even thousands of pages of documentation.
Importers have reported difficulty uploading these large packages through the Automated Commercial Environment (ACE). In some cases, companies have emailed documents instead, only to have CBP consider the response late or incomplete because the information was not properly submitted through ACE or the Document Image System (DIS).
This can have serious consequences. A CF29 may be issued if CBP determines that the requested documents were not properly submitted by the deadline.
If an importer expects its response to exceed ACE submission limits, it should contact CBP in advance and confirm how the documents should be provided.
The goal is to make sure a technical issue does not affect an otherwise complete response.
Enforcement Can Extend Beyond a Single Entry
The impact of a CF28 or CF29 may also extend beyond the shipment originally under review.
After reviewing an entry, CBP may issue rate advances on prior unliquidated entries involving the same product. If CBP determines that a factory does not have sufficient manufacturing capabilities, the agency may also question other products imported from that supplier.
This means importers should look beyond the individual entry when evaluating risk.
If a CBP inquiry identifies concerns with a supplier, manufacturing location or country of origin claim, companies should consider whether the same issue could affect other open entries or products within their import program.
Importers Should Expect Increased Enforcement
The increase in CF28s and CF29s builds on the customs enforcement direction outlined in the Administration’s Executive Order on customs enforcement.
CBP has indicated that the types of inquiries and rate advances being issued now can help the trade community understand what to expect from the regulatory package soon to be released in response to the Executive Order.
Particular attention should be paid to proof of origin, free trade agreement claims and potential transshipment.
Where Customs Enforcement Is Heading
Recent comments from trade and government officials have also pointed toward enhanced enforcement.
At the CONECT Trade & Transportation Conference, Angela Ellard, former Deputy Director-General of the World Trade Organization and former Chief Trade Counsel in Congress, advised that importers should not expect changes to the aggressive tariff and enforcement approach following the midterm election.
She also identified potential changes to country of origin rules as one of the largest trade policy risks for importers.
The November 3 midterm elections have now concluded, with Democrats winning control of both the U.S. House and Senate.
While the change in congressional control will affect the political environment in Washington, importers should continue monitoring the Administration’s tariff and customs enforcement actions and CBP’s implementation of existing enforcement priorities since those are unlikely to change despite the shift of power in Congress.
CBP representatives speaking at the same trade event also highlighted several areas for importers to watch:
- Enforcement remains a priority. CBP emphasized its role as an enforcement agency and indicated that facilitation is no longer a primary focus.
- Higher tariffs may remain part of the policy approach. CBP indicated that the agency and the Administration view higher tariffs and stronger trade enforcement as tools to protect U.S. economic security.
- Current CF28s and CF29s may signal what is coming next. The subjects of recent inquiries and rate advances may provide insight into future regulatory changes.
For importers, the recent increase in CF28s and CF29s provides a clear reason to prepare for enhanced scrutiny.
How Importers Can Prepare
Companies may have only 30 days to respond to a detailed CBP request. Waiting until a CF28 arrives to begin gathering documentation can create unnecessary risk.
Respond on Time and Track Deadlines
Respond before the deadline. If you receive a CF28 or another request from CBP, aim to submit the response at least a day or two before it is due.
Request an extension when necessary. If you review a request and know you will not be able to meet the deadline, ask for an extension as soon as possible. CBP may grant one, although extensions are not always approved.
Track related deadlines. A CF29 can create additional deadlines. If you plan to protest an action, monitor the liquidation date carefully so you do not lose the opportunity to file. Importers should also review opportunities to recover duties where applicable, including how to prepare for potential IEEPA refunds.
Confirm how large document packages should be submitted. If your response is likely to exceed ACE limits, ask CBP in advance how the documents should be presented.
Keep Records and Supplier Information Ready
Keep key records available. At a minimum, importers should have entry packages, bills of material and basic information regarding the ownership, location and manufacturing capabilities of key suppliers readily available.
Prioritize higher-risk products and suppliers. Gathering every possible record for every product may not be practical. Focus first on key products and goods sourced from suppliers or countries that may receive greater scrutiny.
For example, if production of a product recently shifted from China to Vietnam, gather documentation supporting the manufacturing activity in Vietnam before CBP requests it.
Audit suppliers periodically. Consider asking key suppliers to provide a sample package containing the types of documents CBP may request. This can help determine whether a supplier will be able to respond quickly if an inquiry is received.
Make sure suppliers know when to contact you. Suppliers should immediately inform you if CBP or another U.S. government agency contacts them about your shipments.
Strengthen the Quality of Your Response
Have an expert review the response. A customs attorney, compliance consultant or broker may have experience with similar requests and can help identify missing information before a package is submitted.
Make the documentation easy to understand. Documents should be translated into English where necessary. Flow charts, photos, videos and written summaries can also help CBP understand how a manufacturing process works.
Improve Supply Chain Visibility
Use supply chain tracing tools where practical. CBP is using technology to trace supply chains. Importers should understand where their materials originate and have enough visibility to support the information declared on their entries.
Visit factories when possible. Walking the manufacturing lines, reviewing equipment and taking photos can give importers valuable records if CBP later questions a supplier’s manufacturing capabilities.
Strengthen supplier agreements. Purchase orders and supplier contracts should include appropriate requirements for suppliers to provide documentation needed to support country of origin claims when requested.
Build an Internal Response Team
Importers should also have an internal process ready before a customs inquiry arrives.
Consider establishing a team that includes representatives from product development, engineering, purchasing, manufacturing, logistics, legal and compliance.
Periodic tabletop exercises can help these teams understand what CBP might request, where the necessary information is stored and who will be responsible for gathering it.
When a request arrives, the company should already know who needs to be involved.
This can be important when a response requires information from several departments, suppliers and foreign manufacturing locations within a short timeframe.
Take a Closer Look at Sourcing Risk
The current enforcement environment also makes supplier due diligence increasingly important.
If a supplier that previously manufactured a product in China can suddenly produce the same product in Vietnam, an importer should understand how that transition occurred and have documentation supporting the new manufacturing process.
Similarly, if a supplier offers a product from a lower-duty country when that product is normally produced elsewhere, additional due diligence may be warranted.
Importers should understand how their products are made, where their components come from and whether their suppliers can support the origin being declared to CBP. Reviewing common trade compliance mistakes can also help identify gaps before they lead to holds, penalties or additional scrutiny.
If something about the sourcing arrangement does not appear right, it deserves a closer look before the shipment reaches the United States.
Prepare Before the Request Arrives
The increase in CF28s and CF29s shows why customs compliance cannot begin only after CBP asks a question.
Importers need reliable records, clear communication with suppliers and visibility into how and where their products are manufactured.
Companies that prepare these processes in advance will be in a better position to respond to CBP inquiries, support their country of origin and free trade agreement claims, and reduce the risk of delays, additional duties and penalties.
Dimerco helps companies strengthen trade compliance and manage global supply chain requirements. Get in touch with a Dimerco specialist to discuss your customs compliance needs and next steps.
