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I pay my customs broker to make entry for me. If there is a problem with classification or value, isn't that the broker's responsibility?
No. Proper classification and valuation are not the customs broker's responsibility. The broker files the entry based on information provided by the importer of record who is ultimately responsible for everything on the customs entry.
The Customs Modernization Act of 1993, (most often simply called "the Mod Act") shifted the legal responsibility for proper classification and valuation, as well as for providing accurate entry information, to importers. Before passage of the "Mod Act," customs was responsible for reviewing entry documents and imported products to verify classification and value prior to liquidation. Since the passage of "the Mod Act," importers are fully responsible for the correctness of all entry information and for producing underlying documents as supporting evidence.
Most information flows electronically and CBP uses a risk based analysis to decide which importations to verify. CBP utilizes focused assessments and audits to check on importers. CBP also posts its Priority Trade Issues on its website. These are updated annually and currently include Agriculture, Anti-dumping and Countervailing Duty, Import Safety, Intellectual Property Rights, Penalties, Revenue, and Textiles.
While your brokers provide professional guidance on many customs issues, a customs broker is merely the agent of its principal, and the primary liability to Customs is with the principal, that is, the importer.
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