CBP Form 28 Response: How to Answer and What's at Stake

A CBP Form 28 (CF 28) Request for Information is a formal written inquiry from U.S. Customs and Border Protection asking an importer to explain or document a specific entry or set of entries. You typically have 30 days to respond, and your answer, or your silence, directly shapes whether CBP issues a CF 29 Notice of Action, opens a broader audit, or refers the matter for a penalty proceeding. Treat every CF 28 as potential audit groundwork, not a routine paperwork request.

What Is a CBP Form 28 and Why Did You Receive One?

CBP uses the CF 28 to gather information before making a formal determination on an entry. The agency may be questioning the declared value, the tariff classification, the country of origin, admissibility, or the applicability of a special trade program. A CF 28 is not itself an accusation, but it signals that an officer or trade-compliance specialist has flagged one or more entries for closer review.

Common triggers include:

• Unusual or inconsistent valuation on related-party transactions
• HTS classifications that appear to understate applicable duty rates
• Claims of preferential origin under a free trade agreement
• Potential applicability of Section 301 or Section 232 additional duties
• First-time importers or new commodity patterns that CBP has not seen from your account before

For a deeper look at the risk factors that put importers on CBP's radar in the first place, see What Triggers a CBP Audit: Risk Factors Importers Should Know.

The 30-Day Response Window: What It Means in Practice

The CF 28 form itself states the deadline, and the standard window is 30 days from the date of the request. Missing that deadline is not a neutral act. CBP can proceed to issue a CF 29 Notice of Action based solely on the information it already has, which could mean a rate advance, a reclassification, or an origin determination that goes against you, all without the benefit of your explanation or supporting documents.

Can you request an extension?

Yes. CBP officers generally have discretion to grant a brief extension if you contact them promptly and explain why more time is needed, such as gathering records from an overseas supplier. Make that request in writing before the deadline, not after. Document every communication.

What if the entry is already liquidated?

A CF 28 can arrive after liquidation. In that scenario, the information you provide still matters because CBP can use it to support a reliquidation, a penalty referral, or a decision about whether to audit related entries. Do not assume a liquidated entry is closed.

How to Build a Complete and Accurate Response

Your response should be written, organized, and tied directly to the specific questions CBP asked. A vague or incomplete answer can invite follow-up questions or give CBP grounds to conclude you lack adequate recordkeeping, which is itself a compliance problem.

Gather the right documents

Depending on the issue CBP is probing, relevant documents may include:

• Commercial invoices, purchase orders, and contracts of sale
• Packing lists, bills of lading, and arrival records
• Customs entries (CBP Form 7501) and any prior disclosures on the subject entries
• Country-of-origin certifications or manufacturer affidavits
• Free trade agreement qualification worksheets or ruling letters
• Transfer pricing documentation for related-party transactions
• Any CBP binding rulings covering the product in question

Answer each question directly

Match your response to each numbered or lettered question in the CF 28. If a question does not apply or you genuinely cannot determine the answer, say so explicitly and explain why. Omitting a question without comment looks evasive. Overclaiming information you cannot verify creates a greater liability.

Get qualified help early

If the CF 28 touches on classification, valuation methodology, or origin, consider involving a licensed customs broker or a trade attorney before you respond. The framing of your answer can significantly affect how CBP interprets the entry and whether the matter escalates.

How a CF 28 Response Feeds the CF 29 and Penalty Pipeline

The CF 28 and CF 29 are sequential tools. After reviewing your response, or after the deadline passes, CBP may issue a CF 29 Notice of Action informing you of a proposed or actual change to the entry, such as a higher duty rate, a different classification, or a denial of preferential treatment. You then have an opportunity to contest that determination.

If CBP concludes that an error on the entry was not simply a mistake but reflected negligence, gross negligence, or fraud, the matter can be referred for a penalty proceeding. Penalties for material false statements or omissions in import transactions are governed by 19 U.S.C. 1592, and the penalty amounts vary significantly depending on the level of culpability. A thorough, accurate CF 28 response that acknowledges discrepancies, rather than ignoring or minimizing them, can be a significant mitigating factor if a penalty proceeding does follow.

In some cases, a CF 28 is the first visible step in a broader examination. CBP may be using the response to decide whether to open a Quick Response Audit or escalate to a full Focused Assessment. See CBP Focused Assessment: How the Audit Works and How to Prepare for what that process looks like.

Treating Every CF 28 as Audit Groundwork

Even when a CF 28 concerns only one entry, your response becomes part of your compliance record. CBP auditors reviewing your program in the future will look at how you handled past inquiries. An inconsistency between your CF 28 response and your actual recordkeeping practices, or between this response and responses you gave on similar entries, can surface problems you did not anticipate.

This means the right approach is not just to answer the immediate question but to use the CF 28 as a prompt to review whether the same issue exists across other entries. If it does, a prior disclosure to CBP before any penalty action is initiated can reduce exposure substantially. Coordinate with counsel before deciding whether and how to file one.

What Importers Should Do

1. Calendar the deadline immediately. Note the 30-day response date the day you receive the CF 28, and if you need more time, request an extension in writing before the deadline.
2. Collect and organize all entry-related documentation before drafting your response, including commercial records, classification support, and any prior CBP rulings on the product.
3. Involve a customs broker or trade attorney early, especially if the CF 28 touches on valuation, origin, or classification. The way you frame your response has legal consequences.
4. Review related entries for the same issue. If an error exists on the flagged entry, determine whether it appears elsewhere and assess whether a prior disclosure or voluntary tender of unpaid duties is appropriate.

This article is general information, not legal advice.