For any importer of commercial cargo into the United States, there are numerous U.S. Customs requirements to consider such as declaring the correct tariff classification, customs valuation, and country of origin. Sometimes, an importer (or its customs broker) makes a mistake. If the mistake is not corrected by the importer timely with U.S. Customs, the mistake may result in a fraud penalty by U.S. Customs against the importer. We're talking about a lot of money.