costaricacigarstore

I recently received a tobacco importation permit.


I have two companies, one based in Costa Rica and one in the US. My intention is to use the Costa Rica Company to sell to and export cigars to my US company. My US company will be the importer and sell the cigars to cigar stores in the US.


I intend to use the mail to send these small quantities of cigars direct from Costa Rica to the end cigar stores (Lets call one ABC Cigars of Boston).
I had hoped to receive an order (let’s say 5 boxes of cigars 2 from manufacturer A, 2 from B, and 1 from C) prepay all the taxes, attach the paperwork and then ship. I would have no storage costs in the US. Customs will not allow this. They only wish to assess taxes upon arrival, then issue the paperwork, confirm payment then release.


Questions,


1- According to Customs, as the importer, only I can receive the product. Can I address the shipment to ABC Cigar Store, Boston, Attn: (name of my us company)? This would still be addressed to me, but it would be received at its end destination.


2- I would prefer to do this myself, but both the TTB and CBP advised me to contact a customs broker/ freight forwarder. Since the mail is paid for delivery to the end destination, would not customs submit this package to the USPS for final delivery after clearance?



3- What are the costs and difficulties of obtaining a bond that would allow me to act as my own broker?



4- How does CBP contact the importer to request payment?


5- How can I expedite this payment as soon as possible?


6- I have to keep all records of tobacco importation for the TTB. What if it’s a small delivery through the mail that Customs lets through the mail without taxing? How would I pay these missed taxes to show the tobacco bureau that the taxes have been paid on these resale items?


7- Is there a Miami based customs broker that specializes in small mailed items?


8- CPB also told me sometimes IRT taxes are required. What are they?

I realize this a long winded request for information, but after hours on the phone, I have had the TTB tell me I must pay the tobacco taxes to CBP, and CBP tells me that tobacco taxes (Import, SCHIP) should be paid to the TTB.



I appreciate anyone’s response.