| 1 | GRI 1 General Rule of Interpretation 1 | General Rule of Interpretation 1 Classification determined by terms of headings and section/chapter notes. Titles are for reference only. | Classification | 29 |
| 2 | 19 CFR 152.103 Transaction Value | Transaction Value Price actually paid or payable for merchandise sold for exportation to the U.S., plus specified additions. | Valuation | 23 |
| 3 | ACE BRPD ACE Business Rules & Process Document | ACE Business Rules & Process Document Comprehensive guide to ACE entry summary filing requirements, data elements, and processing rules. | Entry | 18 |
| 4 | GRI 6 General Rule of Interpretation 6 | General Rule of Interpretation 6 Subheading classification determined by subheading terms and notes, with GRIs 1-5 applying mutatis mutandis. | Classification | 15 |
| 5 | GRI 3(b) Essential Character Rule | Essential Character Rule Mixtures, composite goods, and sets classified by the component giving essential character. | Classification | 14 |
| 6 | 19 CFR 152.102 Valuation Definitions | Valuation Definitions Definitions for valuation purposes: assists, identical/similar merchandise, transaction value, etc. | Valuation | 12 |
| 7 | 19 CFR 141.0a Entry of Merchandise | Entry of Merchandise Entry documentation must be filed within 15 calendar days of arrival. | Entry | 11 |
| 8 | 19 CFR 111.1 Broker Definitions | Broker Definitions Definitions of customs business, customs broker, and related terms. | Broker Compliance | 10 |
| 9 | GRI 2(a) Incomplete/Unfinished Articles | Incomplete/Unfinished Articles Headings cover incomplete/unfinished articles with essential character of complete article. | Classification | 10 |
| 10 | 19 CFR 134.1 Country of Origin Marking | Country of Origin Marking Every article of foreign origin must be marked with English name of country of origin. | Marking | 9 |
| 11 | General Note 3 Rates of Duty | Rates of Duty Establishes Column 1 General, Column 1 Special, and Column 2 duty rate structure. | Classification | 9 |
| 12 | 19 CFR 113.62 Basic Importation Bond | Basic Importation Bond Activity Code 1 bond conditions: pay duties, comply with laws, keep records, produce merchandise. | Bonds | 8 |
| 13 | RTME Directive Right to Make Entry | Right to Make Entry Who may file entry: importer of record, consignee, or licensed customs broker. | Entry | 8 |
| 14 | General Note 29 USMCA | USMCA Rules of origin and preferential treatment under United States-Mexico-Canada Agreement. | Trade Agreements | 7 |
| 15 | 19 CFR 152.104 Identical Merchandise Value | Identical Merchandise Value Second method of appraisement: transaction value of identical merchandise. | Valuation | 7 |
| 16 | 19 CFR 111.28 Responsible Supervision | Responsible Supervision Broker must exercise responsible supervision and control over customs business activities. | Broker Compliance | 7 |
| 17 | 19 CFR 190.2 Drawback Definitions | Drawback Definitions Definitions for drawback purposes: drawback, exporter, manufacturer, etc. | Drawback | 5 |
| 18 | 19 CFR 171 App C Mitigation Guidelines | Mitigation Guidelines Guidelines for mitigating penalties: negligence (0.5-2x), gross negligence (2-4x), fraud (domestic value). | Penalties | 5 |
| 19 | 19 CFR 132.5 Quota Entry | Quota Entry Procedures when absolute quota is filled: warehouse, export, or destroy. | Quota | 5 |
| 20 | 19 CFR 162.74 Prior Disclosure | Prior Disclosure Requirements for valid prior disclosure to receive reduced penalty treatment. | Penalties | 5 |
| 21 | 19 CFR 102.22 Textile Origin Rules | Textile Origin Rules Country of origin for textile/apparel determined by assembly (sewing/joining). | Marking | 5 |
| 22 | 19 CFR 141.86 Entry Summary Documentation | Entry Summary Documentation Required information on entry summary: value, classification, country of origin, etc. | Entry | 4 |
| 23 | 19 CFR 111.29 Diligence in Business | Diligence in Business Broker must exercise reasonable care and diligence in preparing/filing documents. | Broker Compliance | 4 |
| 24 | 19 CFR 146.43 FTZ Entry for Consumption | FTZ Entry for Consumption Duty rate determined at date of entry from zone unless privileged status granted. | FTZ | 4 |
| 25 | 19 CFR 163.4 Record Retention | Record Retention Records must be maintained for 5 years from date of activity requiring the record. | Recordkeeping | 4 |