Customs business. Customs business means those activities involving transactions with CBP concerning the entry and admissibility of merchandise, its classification and valuation, the payment of duties, taxes, or other charges assessed or collected by CBP on merchandise by reason of its importation, and the refund, rebate, or drawback of those duties, taxes, or other charges. Customs business also includes the preparation, and activities relating to the preparation, of documents in any format and the electronic transmission of documents and parts of documents intended to be filed with CBP in furtherance of any other customs business activity, whether or not signed or filed by the preparer. However, customs business does not include the mere electronic transmission of data received for transmission to CBP and does not include a corporate compliance activity.
19 CFR § 111.1
When used in this part, the following terms have the meanings indicated: