Legal Definitions - bill of sight

A bill of sight is a formal declaration submitted to customs authorities by an importer who does not have complete or accurate information about the contents, quantity, or value of an incoming shipment. Its primary purpose is to allow the importer to physically inspect the goods *before* they are formally cleared through customs and before import duties and taxes are assessed and paid. This process helps ensure that the importer pays the correct amount of duties based on the actual goods received, preventing overpayment due to incomplete or incorrect documentation.

Here are some examples illustrating the application of a bill of sight:

• Scenario: Vague or Incomplete Shipping Manifest

  An importer in the United States orders a large container of assorted textiles and clothing accessories from a new supplier in Vietnam. The shipping manifest provided by the supplier is very general, listing "mixed apparel" without detailed itemization of specific garment types, sizes, or fabric compositions. Since different types of textiles and accessories can have varying tariff codes and duty rates, the importer is unsure how to accurately declare the goods for customs. To resolve this, the importer files a bill of sight with U.S. Customs and Border Protection. This allows them to open the container at the port under customs supervision, physically inspect and categorize each item, and then submit a precise customs declaration based on the actual contents, ensuring they pay the correct duties.

• Scenario: Suspected Damage or Discrepancy in Shipment

  A company importing delicate electronic components from Japan receives a shipment where the exterior packaging shows signs of significant damage, or the weight listed on the shipping documents appears inconsistent with the expected contents. The importer suspects that some components might be missing, broken, or not as described on the commercial invoice. To avoid paying duties on goods that are damaged or not present, the importer submits a bill of sight. This enables them to conduct a supervised inspection of the shipment at the customs facility. They can then accurately report any discrepancies or damage to customs, adjust the declared value accordingly, and only pay duties on the actual, undamaged goods received.

• Scenario: Unfamiliar Goods from a New Source

  An online retailer decides to expand its product line by sourcing unique, handcrafted ceramic items from a small artisan cooperative in South America, a region they haven't imported from before. While the cooperative provided a packing list, the retailer wants to ensure that the items truly match the descriptions and quality standards agreed upon, and that there are no unexpected materials or components that might affect customs classification or import regulations. To confirm the exact nature and composition of these unfamiliar products before committing to customs duties, the retailer uses a bill of sight. This allows them to inspect the ceramics, verify their characteristics, and then accurately declare them for customs purposes, ensuring compliance and correct duty assessment.