Complete Import Clearance Process Guide | BSA GROUP

Complete Import Customs Clearance Process Guide

A Comprehensive 17-Step Framework for Seamless International Trade

15 min read
Updated December 2025
By BSA GROUP

📑 Table of Contents

Import Customs Clearance Overview

Import customs clearance is the legal process of moving goods across international borders while complying with customs regulations, paying applicable duties and taxes, and ensuring proper documentation. This comprehensive guide breaks down the entire process into 17 manageable steps across four distinct phases, spanning from pre-shipment preparation to final delivery.

💡 Why This Guide Matters

Customs clearance delays cost importers an average of $500-$5,000 per shipment in demurrage fees, storage costs, and lost business opportunities. Understanding each step of the process helps you:

  • Reduce clearance time by 40-60%
  • Avoid costly penalties and duty reassessments
  • Maintain predictable supply chain operations
  • Build stronger relationships with customs authorities
  • Optimize your total landed cost strategy

This guide is designed for importers of all experience levels, from startups making their first international purchase to established companies optimizing their clearance processes. Each section includes practical examples, real-world scenarios, and actionable solutions to common challenges.

Complete 17-Step Import Clearance Process

Phase 1: Pre-Shipment Preparation

Timeline: T-7 to T+0 Days | Duration: 7-10 Days
01
HS Code Classification & Tariff Research
⏱️ T-7 Days | Duration: 1-2 Days
Accurate product classification using the Harmonized System (HS) Code is the foundation of successful customs clearance. This 6-10 digit code determines applicable duty rates, import restrictions, and documentation requirements.
Key Actions:
  • Identify correct HS code using customs tariff databases
  • Verify duty rates and preferential trade agreements
  • Check for import licenses, permits, or restrictions
  • Determine if products require FDA, FCC, or other certifications
  • Calculate estimated duties, taxes, and total landed costs
02
Importer of Record (IOR) Setup
⏱️ T-6 Days | Duration: 1 Day
Establish legal entity responsible for customs clearance. The IOR assumes liability for duties, taxes, and regulatory compliance.
Required Information:
  • Company registration documents and Tax ID/EIN
  • Customs bond (single-entry or continuous)
  • Power of Attorney for customs broker
  • Bank account details for duty payments
03
Supplier Documentation Verification
⏱️ T-5 Days | Duration: 1-2 Days
Coordinate with supplier to ensure all required export documents are prepared correctly and completely.
Essential Documents:
  • Commercial Invoice with complete product descriptions
  • Packing List with weights, dimensions, and quantities
  • Certificate of Origin (for preferential duty rates)
  • Export license (if applicable)
  • Product certifications and test reports
04
Customs Broker Engagement
⏱️ T-3 Days | Duration: 1 Day
Hire licensed customs broker to handle entry filing, duty payments, and communication with customs authorities.
Broker Responsibilities:
  • Review and validate all import documentation
  • File customs entry and pay duties/taxes
  • Respond to customs inquiries and examinations
  • Maintain compliance records
  • Advise on classification and valuation issues

Phase 2: In-Transit Documentation

Timeline: T+1 to T+5 Days | Duration: 3-5 Days
05
Shipment Tracking & ISF Filing
⏱️ T+1 Day | Duration: 4-6 Hours
For ocean shipments to the USA, file Importer Security Filing (ISF/10+2) at least 24 hours before vessel loading. Air shipments require different pre-arrival procedures.
ISF Data Elements:
  • Seller and buyer information
  • Manufacturer/supplier details
  • Ship-to party and container stuffing location
  • Consolidator and country of origin
  • HS codes and commodity descriptions
06
Bill of Lading Receipt
⏱️ T+2 Days | Duration: 2-4 Hours
Obtain original or telex release Bill of Lading (BOL) from freight forwarder. This document serves as title to the goods and is required for customs release.
BOL Verification Points:
  • Consignee name matches importer of record
  • Port of discharge is correct
  • Container numbers and seal numbers match
  • Notify party contact details are accurate
  • Freight terms (prepaid/collect) are confirmed
07
Pre-Arrival Document Compilation
⏱️ T+3 Days | Duration: 4-8 Hours
Compile and organize all required documents for customs entry filing. Quality control at this stage prevents delays later.
Document Checklist:
  • Commercial invoice (original or certified copy)
  • Packing list with detailed cargo description
  • Bill of Lading or Air Waybill
  • Certificate of Origin (if claiming preferential duty)
  • Import licenses and permits
  • Insurance certificate (if applicable)
08
Arrival Notice & Storage Assignment
⏱️ T+5 Days | Duration: 2-4 Hours
Receive arrival notice from carrier or terminal operator. Cargo is typically granted 3-5 days of free storage before demurrage charges begin.
Critical Information:
  • Actual arrival date and time
  • Container/cargo location and availability
  • Free time allowance before charges apply
  • Required fees (terminal handling, documentation)
  • Available appointment windows for pickup

Phase 3: Customs Clearance Operations

Timeline: T+6 to T+10 Days | Duration: 3-5 Days
09
Customs Entry Filing (Entry Type 01/11)
⏱️ T+6 Days | Duration: 2-6 Hours
Customs broker files electronic entry summary (Type 01) for immediate release or consumption entry (Type 11) via Automated Commercial Environment (ACE).
Entry Components:
  • Entry number assignment and bond reference
  • Line-by-line commodity descriptions with HS codes
  • Declared values and currency conversions
  • Country of origin and manufacturer information
  • Duty calculation and payment authorization
10
Automated Risk Assessment
⏱️ T+6 Days | Duration: 15 Minutes – 2 Hours
Customs automated systems screen entry for compliance, security risks, and examination criteria. Most entries receive immediate release decision.
Possible Outcomes:
  • Release: Entry approved for immediate cargo movement
  • Hold: Additional documentation or clarification required
  • Exam: Physical inspection ordered (see Step 11)
  • Intensive Exam: Detailed examination with lab testing
11
Physical Examination (If Selected)
⏱️ T+7 Days | Duration: 4-48 Hours
Approximately 3-5% of shipments undergo physical examination. Customs inspectors verify goods match documentation, check for prohibited items, and assess duty classification accuracy.
Examination Types:
  • Tailgate Exam: Visual inspection of exterior packaging only (1-2 hours)
  • VACIS Scan: X-ray imaging of container contents (2-4 hours)
  • Intensive Exam: Complete container unloading and inspection (1-2 days)
  • Laboratory Testing: Product sampling for compliance verification (3-7 days)
Costs: Importer pays for exam fees ($150-$500), container movement, and storage during examination.
12
Duty & Tax Payment Processing
⏱️ T+8 Days | Duration: 2-6 Hours
Payment of calculated duties, taxes, and fees through Automated Clearinghouse (ACH) or broker’s statement. Release is issued upon successful payment confirmation.
Payment Components:
  • Customs Duties: Based on HS code and country of origin (0-37.5% typical range)
  • Merchandise Processing Fee (MPF): 0.3464% of value (min $27.75, max $595.35)
  • Harbor Maintenance Fee (HMF): 0.125% for ocean shipments
  • Additional Taxes: Excise, anti-dumping, or countervailing duties if applicable
  • Broker Fees: Typically $100-$300 per entry
13
Customs Release Authorization
⏱️ T+9 Days | Duration: 1-4 Hours
Upon successful entry acceptance and payment, customs issues electronic release. Cargo becomes available for pickup from port or terminal.
Release Documentation:
  • Entry number with release notation in ACE system
  • Proof of duty payment (ACH confirmation or broker receipt)
  • Delivery order or freight release from carrier
  • Required permits or certificates stamped/validated

Phase 4: Post-Clearance & Delivery

Timeline: T+10 to T+15 Days | Duration: 3-5 Days
14
Container/Cargo Release from Terminal
⏱️ T+10 Days | Duration: 4-8 Hours
Schedule appointment and collect cargo from port terminal or Container Freight Station (CFS). Pay all terminal fees and obtain equipment interchange receipt.
Terminal Requirements:
  • Valid truck driver credentials and chassis
  • Original delivery order and customs release proof
  • Payment of demurrage, per diem, and storage fees
  • Container condition inspection (damage reporting)
  • Appointment confirmation number
15
Final Mile Transportation
⏱️ T+11 Days | Duration: 1-3 Days
Transport cargo from port to final destination warehouse or distribution center. Coordinate with drayage carrier and inland trucking services.
Transportation Options:
  • Direct Drayage: Container delivered directly to consignee location
  • Transloading: Cargo transferred from container to truck at warehouse
  • Cross-Docking: Immediate redistribution to multiple destinations
  • LTL Consolidation: Combination with other shipments for efficiency
16
Cargo Inspection & Receipt Confirmation
⏱️ T+13 Days | Duration: 2-6 Hours
Conduct thorough inspection upon delivery to verify cargo condition, quantity accuracy, and damage assessment. Document any discrepancies immediately.
Inspection Checklist:
  • Verify seal integrity and container condition
  • Count packages and match against packing list
  • Check for visible damage, water infiltration, or contamination
  • Photograph any damage for insurance claims
  • Note discrepancies on delivery receipt before driver departure
17
Entry Summary & Record Retention
⏱️ T+15 Days | Duration: 2-4 Hours
Organize and archive all import documents for mandatory 5-year retention period. Review entry summary for potential duty refund opportunities through post-entry amendments.
Required Records:
  • All commercial invoices, packing lists, and shipping documents
  • Entry documents, duty payment receipts, and release notifications
  • Correspondence with customs, brokers, and suppliers
  • Product certifications, test reports, and permits
  • Financial records linking to accounting systems
Post-Entry Actions:
  • File protests within 180 days if duties were overcharged
  • Submit drawback claims for re-exported goods
  • Reconcile entry with ACE 314-day liquidation deadline

Common Bottlenecks & Expert Solutions

🚫 Bottleneck #1: Incorrect HS Code Classification

Problem Impact

Misclassification causes duty reassessments, penalties up to 40% of merchandise value, shipment holds averaging 5-10 days, and potential seizure of goods.

BSA GROUP Solution
  • Pre-Shipment Binding Rulings: Submit product samples to customs for official classification ruling (90-120 days process)
  • Third-Party Classification Services: Engage customs attorneys or trade compliance specialists for complex products
  • Supplier Verification: Request supplier’s export HS code and cross-reference with import country’s tariff schedule
  • Conservative Approach: When in doubt, classify under higher duty rate to avoid penalties—file protest later for refund

⚠️ Bottleneck #2: Incomplete or Inaccurate Documentation

Problem Impact

Missing documents trigger automatic holds, requiring 2-5 days to resolve. Common issues include missing commercial invoice details, incorrect values, or absent certificates of origin.

BSA GROUP Solution
  • Pre-Shipment Document Review: Implement 3-point verification system before goods leave supplier facility
  • Supplier Training Program: Provide suppliers with document templates and country-specific requirements
  • Digital Document Management: Use cloud-based systems for real-time document sharing with brokers
  • Backup Documentation: Always request scanned copies 48 hours before arrival to identify issues early

💰 Bottleneck #3: Customs Valuation Disputes

Problem Impact

Customs may challenge declared values if they appear too low, resulting in duty reassessments, interest charges, and penalties. Resolution can take 30-90 days.

BSA GROUP Solution
  • Transaction Value Method: Ensure invoice reflects actual price paid, including all assists, royalties, and commissions
  • Transfer Pricing Documentation: For related-party transactions, maintain arm’s-length pricing evidence
  • Comparable Sales Data: Keep market research showing similar products’ pricing to support valuations
  • Appraisal Method Selection: If transaction value is challenged, prepare secondary valuation methods (deductive/computed value)

🔍 Bottleneck #4: Random Physical Examinations

Problem Impact

Physical exams add 1-3 days to clearance time, cost $300-$1,500 in fees, and create demurrage charges if free time expires during examination.

BSA GROUP Solution
  • C-TPAT Certification: Customs-Trade Partnership Against Terrorism status reduces exam rates by 50-80%
  • Consistent Compliance History: Build positive track record through accurate entries to lower risk scores
  • Detailed Product Descriptions: Provide extensive documentation upfront to reduce suspicion
  • Exam Cost Budgeting: Budget 5% of shipments for examination costs to avoid cash flow surprises

📋 Bottleneck #5: Missing Import Licenses or Permits

Problem Impact

Regulated products without proper permits face immediate holds, potential forced export, or seizure. Common for FDA, FCC, EPA, and USDA regulated goods.

BSA GROUP Solution
  • Regulatory Research: Identify all Partner Government Agencies (PGAs) with jurisdiction over your products
  • Pre-Approval Applications: File FDA establishment registration, FCC equipment authorization, or EPA declarations before first shipment
  • Continuous Compliance: Maintain current licenses and renew before expiration to avoid shipment disruptions
  • Importer Alert Monitoring: Subscribe to FDA import alerts to know if your products or suppliers are flagged

⏰ Bottleneck #6: Demurrage and Storage Charges

Problem Impact

Free time typically 3-5 days. After that, demurrage charges $75-$300 per container per day. Storage fees at CFS facilities add $50-$150 daily.

BSA GROUP Solution
  • Pre-Arrival Clearance: File entry 5-7 days before arrival when possible (requires ISF compliance)
  • Express Release Programs: Utilize Line Release or PGA Partner Programs for repeat commodities
  • Flexible Storage Options: Negotiate merchant haulage for immediate movement to bonded warehouse with lower rates
  • Weekend/Holiday Planning: Account for non-working days in clearance timeline to avoid surprise storage charges

Import Clearance Document Checklist

📄 Essential Documents (Required for All Shipments)

Commercial Invoice
Must include: Seller/buyer details, complete product descriptions, unit prices, total value, payment terms, Incoterms, and currency. Original or certified copy required.
Packing List
Detailed manifest showing: Number of packages, package types, gross/net weights, dimensions, marks and numbers, and contents of each package.
Bill of Lading (Ocean) or Air Waybill
Transport document serving as: Receipt of goods, contract of carriage, and title document. Must show correct consignee and notify party.
Arrival Notice
Notification from carrier indicating: Arrival date/time, cargo location, free time allowance, and required fees for release.
Customs Power of Attorney
Authorization for customs broker to: File entries, sign documents, pay duties on importer’s behalf, and communicate with customs authorities.
Customs Bond
Financial guarantee ensuring: Payment of duties/taxes, compliance with regulations, and protection of revenue. Single-entry ($50,000 min) or continuous (10% of annual duties, $50,000 min).

📋 Conditional Documents (Required for Specific Situations)

Certificate of Origin
Required for: USMCA/NAFTA preferential duty rates, free trade agreement claims, and country-specific regulations. Must be completed by manufacturer or exporter.
Import License or Permit
Required for: Textiles (visa/quota), certain food products (FDA Prior Notice), agricultural goods (USDA permits), wildlife products (CITES), and hazardous materials (EPA).
Product Certifications and Test Reports
May include: FCC certification (electronics), UL listing (electrical products), FDA registration (food/drugs), safety test reports, and compliance declarations.
Insurance Certificate
Required when: Claiming damaged goods, filing insurance claims, or required by letter of credit terms. Shows coverage details and policy limits.
ISF (Importer Security Filing) Confirmation
Required for: All ocean shipments to USA at least 24 hours before loading. Contains 10 data elements about shipment and parties involved.
Anti-Dumping/Countervailing Duty Documentation
Required if: Products subject to AD/CVD orders. Includes manufacturer certifications, production cost breakdowns, and pricing evidence.

Detailed Timeline Reference

⏱️ Understanding the Timeline

T+0 represents the day your cargo arrives at the port of entry. Negative numbers (T-7) indicate days before arrival, while positive numbers (T+5) indicate days after arrival. Times shown are typical ranges—actual clearance speed depends on cargo type, documentation quality, and customs workload.

TimelineMilestoneDurationCritical Actions
T-7 DaysHS Code Research & Classification1-2 DaysComplete tariff analysis, verify duty rates, identify restrictions
T-6 DaysIOR Setup & Bond Procurement1 DayEstablish legal entity, secure customs bond, authorize broker
T-5 DaysSupplier Document Verification1-2 DaysReview all export documents, ensure accuracy and completeness
T-3 DaysCustoms Broker Engagement1 DayProvide broker with all documentation and special instructions
T+1 DayISF Filing & Shipment Tracking4-6 HoursFile ISF for ocean shipments, begin active tracking
T+2 DaysBill of Lading Receipt2-4 HoursObtain BOL/AWB, verify all details match booking
T+3 DaysPre-Arrival Document Compilation4-8 HoursFinalize all entry documents, quality control check
T+5 DaysArrival Notice Receipt2-4 HoursConfirm cargo arrival, note free time limits
T+6 DaysCustoms Entry Filing2-6 HoursBroker submits entry through ACE system
T+6 DaysAutomated Risk Assessment15 Min – 2 HoursAwait customs screening decision (release or exam)
T+7 DaysPhysical Examination (if selected)4-48 HoursCoordinate exam logistics, pay examination fees
T+8 DaysDuty & Tax Payment2-6 HoursProcess ACH payment or broker statement settlement
T+9 DaysCustoms Release Authorization1-4 HoursReceive release notification, obtain delivery order
T+10 DaysTerminal Cargo Release4-8 HoursSchedule pickup appointment, pay terminal fees
T+11-13 DaysFinal Mile Transportation1-3 DaysArrange drayage and inland trucking to final destination
T+13 DaysCargo Inspection & Receipt2-6 HoursVerify quantity/condition, document any damage
T+15 DaysEntry Summary & Archiving2-4 HoursOrganize records for 5-year retention, file any protests
⚠️ Timeline Variables

Factors that can extend clearance time:

  • Weekends & Holidays: Add 2-3 days if arrival falls on Friday or before holiday
  • Port Congestion: Major ports during peak season may add 1-4 days
  • Document Issues: Missing or incorrect documents add 2-5 days per correction cycle
  • Physical Examinations: Add 1-3 days (routine) or 5-10 days (intensive)
  • PGA Holds: FDA, USDA, or other agency holds add 3-10 days
  • Classification Disputes: Tariff classification challenges add 5-15 days

Expert Tips from BSA GROUP

💡 Tip #1: Build Strategic Broker Relationships

Your customs broker is your most valuable partner in the clearance process. Choose brokers based on:

  • Port Specialization: Select brokers with dedicated teams at your entry ports for faster processing
  • Industry Expertise: Brokers familiar with your product category navigate regulations more efficiently
  • Technology Integration: Modern brokers offer client portals for real-time entry status and document management
  • Communication Standards: Establish SLAs for response times and proactive problem notification

BSA GROUP maintains partnerships with top-tier licensed brokers at all major US ports, ensuring consistent service quality regardless of your entry point.

🎯 Tip #2: Leverage Trade Agreement Benefits

Significant duty savings are available through preferential trade agreements, but many importers fail to claim them:

  • USMCA (formerly NAFTA): Zero duty rates for qualifying goods from Mexico/Canada—ensure suppliers provide proper certification
  • GSP (Generalized System of Preferences): Duty-free treatment for thousands of products from 119 developing countries
  • FTAs with 20+ Countries: Including Korea, Australia, Singapore, Chile, and more—research eligibility before ordering
  • Drawback Programs: Recover 99% of duties paid on goods that are subsequently exported or destroyed

Our trade compliance team conducts free FTA eligibility assessments to identify savings opportunities in your supply chain.

📊 Tip #3: Implement Compliance Management Systems

As import volumes grow, manual processes become error-prone and costly. Invest in systems that:

  • Automate Classification: Software tools suggest HS codes based on product descriptions and historical data
  • Track Compliance Deadlines: Alerts for license renewals, bond expiration, and ISF filing requirements
  • Centralize Documentation: Cloud-based repositories ensure broker access and 5-year retention compliance
  • Generate Audit Reports: Prepare for customs audits with organized entry history and supporting documentation

🔄 Tip #4: Establish Consistent Import Procedures

Consistency reduces customs scrutiny and speeds clearance:

  • Standardize Invoicing: Use consistent product descriptions, units of measure, and value declarations across all shipments
  • Preferred Supplier Lists: Work with reliable suppliers who understand export documentation requirements
  • Entry Type Consistency: Use the same entry type and broker for similar products to build positive customs history
  • Regular Reconciliation: Monthly reviews of entries catch errors before liquidation becomes final

⚡ Tip #5: Optimize for Speed with Advanced Programs

Several customs programs dramatically accelerate clearance for qualified importers:

  • C-TPAT (Customs-Trade Partnership Against Terrorism): Voluntary supply chain security program reduces exam rates by 50-80% and provides dedicated lanes at major ports. Free to join, requires annual self-assessment.
  • ISA (Importer Self-Assessment): Pre-approved importers receive faster releases and fewer audits in exchange for robust internal compliance programs.
  • Centers of Excellence and Expertise (CEE): Industry-specific processing centers provide consistent rulings and faster decisions for complex classifications.
  • Trusted Trader Programs: International mutual recognition agreements expedite clearance in multiple countries with single certification.

BSA GROUP helps clients navigate C-TPAT certification—typically achievable within 90-120 days for companies with 1+ year of import history.

💰 Tip #6: Conduct Regular Duty Optimization Reviews

Import duties are often your second-largest cost after product purchase. Quarterly reviews can identify:

  • First Sale Opportunities: Using manufacturer’s price rather than middleman’s price can reduce dutiable value by 20-40%
  • Misclassification Corrections: Products may qualify for lower-duty HS codes under alternative interpretations
  • FTZ (Foreign Trade Zone) Benefits: Deferring duty payment or eliminating duties on exported goods through zone manufacturing
  • Temporary Import Bonds: Eliminate duties on goods imported for repair, testing, or temporary use if re-exported within 1 year

Partner with BSA GROUP for Seamless Import Operations

With over 15 years of experience facilitating international trade, our team of customs experts, licensed brokers, and logistics specialists ensures your cargo clears customs efficiently and cost-effectively.

Our comprehensive services include:

  • ✅ Pre-shipment compliance consulting and HS code verification
  • ✅ Licensed customs brokerage at all major US and international ports
  • ✅ Duty optimization and FTA qualification assessments
  • ✅ C-TPAT certification guidance and supply chain security audits
  • ✅ End-to-end logistics coordination from factory to final destination
  • ✅ 24/7 shipment tracking and proactive issue resolution
Get Your Free Import Assessment →

Founded by Jackie | Trusted by 500+ global importers | Average clearance time: 3-5 days

Additional Resources & Tools

📚 Recommended Reading
  • US Customs & Border Protection (CBP) Website: Official regulations, informed compliance publications, and CROSS rulings database at cbp.gov
  • Harmonized Tariff Schedule: Complete HS code listings and duty rates at hts.usitc.gov
  • Trade Agreement Explorer: FTA eligibility checker and rules of origin at export.gov/FTA
  • FDA Import Program: Food, drug, and medical device import requirements at fda.gov/imports
🎓 BSA GROUP Free Training Resources

As part of our commitment to educating the import community, we offer:

  • Monthly Webinars: Live training on customs compliance, tariff updates, and trade agreement changes
  • Import Cost Calculator: Web-based tool for estimating total landed costs including duties, taxes, and logistics fees
  • Document Template Library: Downloadable commercial invoice, packing list, and POA templates
  • HS Code Lookup Service: Submit product details for free preliminary classification guidance

Access these resources at: best-sourcing-agent.com/resources

Conclusion: Mastering the Import Clearance Process

Import customs clearance doesn’t have to be a source of stress and unpredictability in your supply chain. By understanding each of the 17 steps detailed in this guide, preparing documentation meticulously, and working with experienced partners, you can achieve consistently fast clearance times while maintaining full regulatory compliance.

The key success factors are:

  • Proactive Planning: Begin clearance preparation 7-10 days before cargo arrival
  • Documentation Excellence: Ensure 100% accuracy in all commercial and regulatory documents
  • Strategic Partnerships: Work with licensed brokers who specialize in your industry and entry ports
  • Continuous Improvement: Learn from each shipment and refine processes to prevent recurring issues
  • Technology Adoption: Use modern trade compliance software to automate and streamline operations

Whether you’re importing your first container or managing thousands of entries annually, the fundamentals remain the same: know your products, understand the regulations, prepare thorough documentation, and respond quickly to customs inquiries.

📞 Need Expert Assistance?

The BSA GROUP team has successfully cleared over 50,000 shipments across all product categories. Our expertise spans consumer goods, industrial equipment, electronics, food products, textiles, and specialized cargo requiring FDA, USDA, FCC, or EPA approvals.

Contact us for:

  • Free consultation on your specific import requirements
  • Customs brokerage quotes and service level comparisons
  • Duty optimization assessments and FTA qualification analysis
  • C-TPAT certification assistance and supply chain security audits

Email: info@best-sourcing-agent.com
Phone: Available on website
Website: best-sourcing-agent.com

Document Version: December 2025 | Last Updated: 12/14/2025

This guide is provided for educational purposes. Regulations and procedures are subject to change. Always consult with licensed customs professionals for specific import situations. BSA GROUP assumes no liability for decisions made based on this information.

© 2025 BSA GROUP. All rights reserved. Founded by Jackie.