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Who is responsible for preparing and filing the SED, the exporter, shipper or freight forwarder?
According to the Bureau of Census, it is the exporters' responsibility to prepare the Shippers Export Declaration (SED). However, the exporter can give the freight forwarder power of attorney authorizing them to prepare and file the SED on their behalf. The SED should be given to the carrier at the same time as the goods that are to be exported. The carrier is responsible for filing the SED with customs. For additional clarification on these regulations, please see the information 'The Correct Way to fill out an SED' on their web site. If the shipment is accompanying a purchaser (i.e. a pleasure boat that is being sailed out of U.S. waters by a buyer, commercial goods that are purchased in the U.S. and hand-carried out, then the exporter should contact the customs port where the goods will be leaving the U.S. for instructions on where to file the SED. SED's for postal shipments in excess of $2,500 in value should be filed with the post master.
Foreign Trade Division, U.S. Census Bureau
http://www.census.gov/foreign-trade/aes/index.html
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