Furniture Import Glossary

Plain-English definitions of the customs, shipping, tariff, and trade terms that matter most for furniture and home furnishings importers. 45 terms across 5 categories.

Customs Process

A separate refund program for duties on goods that are re-exported or destroyed — completely different from IEEPA refunds.

Entries where the 180-day protest period expired — normally sealed shut, but the March 27 CIT order broke this seal for IEEPA duties.

The final computation of duties on an import entry — CBP's official closing of the books on a shipment.

Reopening a previously liquidated entry to recalculate duties — can be voluntary (90-day window) or court-ordered.

Entries where CBP hasn't yet completed final duty computation — the simplest category for refunds.

Legal & Regulatory

The federal court with exclusive nationwide jurisdiction over customs and tariff disputes.

A licensed professional who files entries with CBP on behalf of importers — essential for preparing CAPE refund claims.

The International Emergency Economic Powers Act — a 1977 law giving the President emergency economic powers, used here for the first time to impose tariffs.

The entity legally responsible for an import entry — refunds flow to this entity even if someone else arranged the shipment.

A formal challenge filed within 180 days of liquidation, disputing CBP's duty calculation (19 U.S.C. § 1514).

A trade law allowing temporary tariffs (max 150 days) for balance-of-payments emergencies — the 10% bridge surcharge imposed after IEEPA was struck down.

A trade law authorizing tariffs based on national security — used for steel, aluminum, and now wood furniture (25%).

A trade law authorizing tariffs in response to unfair foreign trade practices — the existing China tariffs (7.5–25%) that survive the IEEPA ruling.

Systems & Platforms

Automated Commercial Environment — CBP's primary electronic trade processing system where entries are filed and CAPE claims will be submitted.

Automated Clearing House — the electronic payment network through which CBP will issue refunds. Paper checks are no longer an option.

Consolidated Administration and Processing of Entries — CBP's new automated system for processing IEEPA refunds, targeting ~April 20 launch.

Documents & Codes

Temporary modifications to the Harmonized Tariff Schedule created by presidential action — where IEEPA tariff codes lived.

The official document (CBP Form 7501) declaring what was imported, its classification, and estimated duties.

Harmonized Tariff Schedule — standardized numerical codes classifying every imported product and determining duty rates.

Shipping & Freight

The narrow strait connecting the Red Sea to the Gulf of Aden, near Yemen.

When a shipping line cancels a scheduled departure to manage capacity and maintain higher rates.

Routing ships around the southern tip of Africa when the Suez Canal or Strait of Hormuz is too dangerous.

Fees charged when a container sits at a port terminal beyond its free time ($100–$300/day).

Emergency Bunker Surcharge — same as EFS. "Bunker" is the shipping industry's word for fuel.

Emergency Conflict Surcharge — a carrier-specific war-related fee (CMA CGM's terminology).

Emergency Fuel Surcharge — an extra fee carriers add when fuel prices spike unexpectedly.

Freight All Kinds — a flat container rate regardless of cargo type.

Freightos Baltic Index — a daily container freight rate index covering 12 global trade lanes.

Forty-foot Equivalent Unit — a standard 40-foot shipping container, the most common size for furniture and rug imports.

Federal Maritime Commission — the US government agency that regulates international ocean shipping.

General Rate Increase — a scheduled price hike announced by a shipping line, usually 30 days in advance.

Islamic Revolutionary Guard Corps — Iran's elite military force controlling access to the Strait of Hormuz.

Marine Gas Oil — a cleaner, more expensive ship fuel used in environmentally sensitive areas.

Protection & Indemnity clubs — mutual insurance organizations covering shipowners against liability.

Peak Season Surcharge — an extra fee carriers add during busy shipping seasons (typically July–October for Asia–US trade).

The current market price for shipping a container right now, as opposed to a long-term contract rate.

A narrow waterway between Iran and Oman — the only sea passage from the Persian Gulf, carrying 20% of world oil.

A specific shipping service route that a carrier operates on a regular schedule.

The Egyptian waterway connecting the Mediterranean to the Red Sea, avoiding the long route around Africa.

Twenty-foot Equivalent Unit — a standard 20-foot container, half the size of an FEU.

A shipping route between two regions, like "Asia to US West Coast" — each with its own pricing dynamics.

When a container is moved from one ship to another at an intermediate port instead of traveling direct.

Very Low Sulfur Fuel Oil — the main fuel ships burn since 2020 environmental regulations.

World Container Index — Drewry's weekly benchmark tracking container shipping costs across 8 major global routes.

War Risk Surcharge — an additional fee covering increased insurance and security costs near conflict zones.

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