CBP Form 400 is the ACH Debit Application. Importers and brokers use it to pay duties, taxes and fees by ACH debit through CBP's statement process. CBP assigns a Payer Unit Number, and each statement is paid by sending a payment authorization through ABI.
What Is CBP Form 400?
CBP Form 400 is the application to pay CBP electronically by ACH debit. It works with statement processing through the Automated Broker Interface (ABI), and your bank must participate in NACHA. The rules are in 19 CFR 24.25. ACH credit uses a different form, CBP Form 401.
Who Uses CBP Form 400?
- Importers paying their own duties by ACH
- Customs brokers paying duties for clients through statements
Key Rules at a Glance
| Topic | What applies |
|---|---|
| What it's for | ACH debit payment of duties, taxes and fees through statement processing in ABI |
| Bank | Must participate in NACHA |
| Applying | Email the completed form to CBP's ACH team (ACH-Customs@cbp.dhs.gov) for faster processing, or mail it |
| Payer Unit Number | CBP assigns a PUN and shares it only with the contact on the application |
| Paying | Send one payment authorization per statement through ABI. CBP receives no funds until it gets that authorization |
| ACH credit | Uses CBP Form 401 instead (19 CFR 24.26) |
How to Apply
- Confirm you use, or will use, statement processing through ABI.
- Complete Form 400 with your bank's NACHA routing details.
- Email it to CBP's ACH team or mail it.
- Receive your Payer Unit Number, then send a payment authorization for each statement.
Related CBP Forms and Official Sources
Related forms: CBP Form 4811 (special address notification) · CBP Form 301 (customs bond) · CBP Form 7501 (entry summary)
Official sources:
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Frequently Asked Questions
What is CBP Form 400?
It is the ACH Debit Application used to pay CBP duties, taxes and fees electronically through statement processing.
What is the difference between CBP Form 400 and 401?
Form 400 is for ACH debit, where CBP pulls the payment you authorize. Form 401 is for ACH credit, where you push the payment.
How do I submit Form 400?
CBP suggests emailing the completed form to ACH-Customs@cbp.dhs.gov for faster processing. It can also be mailed.
