The U.S. importer of record is responsible for reviewing the accuracy of Customs entries even though a Customs Broker files the entry documentation. Without that review, importers may be put themselves at risk for substantial penalties and delays in clearing shipments through U.S. Customs and Border Protection. There are strict Customs documentation and procedures that importers must follow to timely clear their shipments through U.S. Customs and Border Protection regardless of the company's size. The "Import Documentation and Procedures" book includes information on the entry process, the different types of entries, assigning a harmonized tariff schedule number to determine duty and other fees, valuation of goods, other special programs, i.e. C-TPAT, ACE, Importer Security Filing Rule (10+2), and much more. Examples of completed entry forms are provided as well as blank copies of the most relevant forms an importer needs to be familiar with when importing goods into the United States.