FAQFrequently Asked QuestionsSection 1: What are customs duties and what is duty drawback? Q1. What are customs duties?Q2. What is duty drawback? Section 2: The basics of customs Q1. I'm a new U.S. importer. What do I need to do to start importing?Q2. What is an "Importer of Record" number?Q3. What is a customs bond? Q4. What is a drawback bond?Q5. What is a customs broker?Q6. What are CBP Centers of Excellence ("CEE") and how do I contact them? Section 3: ACE Portal Q1. How do I view my own import and export data?Q2. I don't have an ACE Portal account. How do I get access?