Global Trade Compliance

The Customs Modernization Act (Mod Act) of 1993 amended many sections of the Tariff Act of 1930. Among those changes were the concepts of Shared Responsibility and Reasonable Care. Shared Responsibility puts the responsibility on U.S. Customs to provide the trade community with clear and complete information regarding its rights and legal obligations related to importing merchandise. This concept also puts the responsibility on the trade community to access and understand that information and to use Reasonable Care in all declarations to U.S. Customs.

Kohl's, Inc. puts a high priority on exercising Reasonable Care. When Kohl's is the importer of record, special care is taken when assigning proper tariff classifications and duty rates and declaring the country of origin and product value. To ensure the level of compliance required by U.S. Customs is achieved, Kohl's Customs Compliance Department is responsible for accessing Customs' Informed Compliance Publications and performing the necessary research in all transactions with Customs.

Meeting the requirements of U.S. Customs also requires the assistance of Kohl's partners. The Customs Compliance Department will require certain information from our Vendors to correctly assign classifications, duty rates, country of origin, and product valuation. This section of K-Link provides special requirements and links to U.S.Customs and Border Protection and other governmental agencies. Please take the time to carefully review each section and print out any forms or necessary documents.

Customs laws and regulations are constantly changing. This section will be updated regularly to include any relevant changes or new requirements for Kohl's and its trade partners.