CBP Form 28 is a Request for Information, issued under 19 CFR 151.11 when the entry paperwork does not give CBP enough to classify or appraise the goods. CBP Form 29 is a Notice of Action under 19 CFR 152.2, telling you CBP intends to change, or has changed, the rate, value, or quantity on the entry. One asks, the other decides.
Form 28: the question
A Form 28 arrives when the entry paperwork does not give CBP enough to classify or appraise the goods. It is a request for information, not an accusation, and it usually asks for something specific: the price, the valuation method, the tariff classification, or the country of origin. The importer, or the broker acting for the importer, replies in writing, usually within 30 days, with the documents that answer the question. A complete answer closes the inquiry. An incomplete one invites a Form 29.
The common triggers are predictable. A classification that does not match the description. A value that looks low for the goods. A missing document that the entry should have carried. A change in the product that the entry did not reflect. Each one is a question CBP can ask, and each one is a question the importer should be able to answer from the file. The importer who keeps the file, the invoice, the contract, and the classification memo, answers the Form 28 in a day. The importer who does not keep the file starts the clock with nothing.
Related reading on this site: TariffWatch HQ and Customs Audits: The Focused Assessment and What Triggers One cover the neighbouring problems in more depth.
Form 29: the decision, in two versions
A Form 29 comes in two versions, and the version decides what you can still do. A proposed action, Notice of Action Proposed, tells the importer what CBP intends to do and gives 20 days to respond in writing. An action taken tells the importer what CBP has already done, and the route from there is a protest. The proposed version is a chance to argue. The action taken version is a decision that has already been made.
The most common Form 29 is a rate advance, where CBP reclassifies the goods into a heading with a higher duty rate. A value advance is the same idea for the declared value. A quantity change is the third version. Each one changes the duty, and each one can be protested within 180 days of liquidation. The protest is the formal route, and it has to be filed with the port that issued the Form 29. The 20-day window on a proposed action is the cheap version of the same fight, and it is the one to take when it is offered.
The penalty behind both forms
The forms are not just administrative. They sit in front of the penalty provisions, and the penalty provisions are the reason the forms matter. A failure to respond to a Form 28 can be treated as a failure to use reasonable care, which matters if a penalty case follows under 19 USC 1592. The penalties run from two times the lost duties for negligence to the full domestic value of the goods for fraud. An entry that stays open while the question is unresolved can remain open for 314 days, and the duty keeps accruing interest.
The practical rule is to treat every Form 28 as a deadline, not a request. Reply within the window, with the documents, and keep a copy of the reply. Treat every Form 29 as a decision, and decide within the window whether to respond, protest, or pay. The importer who answers the question keeps the penalty off the table. The importer who ignores it discovers the penalty when it is too late to argue.
Frequently asked questions
What is a CBP Form 28?
A Request for Information issued under 19 CFR 151.11. CBP sends it when the entry paperwork does not give the agency enough to classify or appraise the goods. It is a question, not an accusation, and the reply is usually due within 30 days.
What is a CBP Form 29?
A Notice of Action issued under 19 CFR 152.2. It tells you CBP intends to change, or has changed, the rate, value, or quantity on an entry. A proposed action gives you 20 days to respond in writing. An action taken leaves a protest as the route.
Do I have to get a Form 28 before a Form 29?
No. Nothing requires CBP to send a Form 28 first. A Form 29 can arrive as the first communication when the reviewing officer already has enough information to act.
What happens if I ignore a Form 28?
CBP will decide without your evidence, usually through a Form 29 that raises the duty. The failure to respond can also be treated as a failure to use reasonable care, which matters if a penalty case follows under 19 USC 1592.