Importing into the United States: a step-by-step guide

• The importer of record is the business responsible for the goods, the paperwork and the duty.
• You need an importer number: your US tax number (EIN), or a number from US Customs (CBP) using CBP Form 5106. Give your own real business address, email and phone, never a broker's or forwarder's: since 18 September 2026 CBP cancels importer numbers with wrong or incomplete details.
• Buy a customs bond: a guarantee that duties and fees will be paid. Most commercial shipments need one. A continuous bond covers all your entries for a year and suits regular importers; a single-entry bond covers one shipment.
• Most importers use a licensed customs broker to file the entries for them.
• A company outside the USA can be the importer of record, but it needs an agent in the state of the port who can accept legal papers for it, and a bond from a US surety.

• The USA uses the Harmonized Tariff Schedule (HTS): 10-digit codes built on the 6-digit international HS code.
• The code sets your duty rate, extra tariffs, and which agency rules apply.
• Look up your product on the official HTS search site (hts.usitc.gov).
• Not sure? CBP can give a binding ruling on the code before you ship.

• Normal duty: the rate in the HTS for your code, often a percentage of the value. Some goods pay none.
• Extra tariffs: on top of normal duty, Section 232 tariffs (for example 50% on steel and aluminium, and tariffs on vehicles) and Section 301 tariffs (on goods from many countries, including China) apply.
• Anti-dumping and countervailing duties: these apply to specific products from specific countries, and can be very high, especially on many goods from China. Check if your product is covered.
• Low-value shipments: the US$800 duty-free allowance (de minimis) is suspended. Duty is due on almost every import.
• Fees: a merchandise processing fee on each entry, and a harbour maintenance fee for sea freight.
• No import VAT: the USA has no import VAT. Sales tax is set by each state and collected when the goods are sold (by the seller, or by the online marketplace), separately from the customs entry.

• FDA: food, drinks, medicines, cosmetics and medical devices. Food makers register their facility. Every food shipment needs Prior Notice, filed electronically and confirmed by the FDA before the goods arrive. Without it, the food can be refused entry and held at the port.
• CPSC: consumer products, especially children's products, need test reports and a certificate of conformity.
• FCC: electronics and anything that sends radio signals need FCC approval.
• USDA and APHIS: plants, seeds, wood and animal products.
• California Prop 65: warning labels for products sold in California that contain listed chemicals.
• Forced labour: goods made wholly or partly in China's Xinjiang region, or by listed companies, are presumed to be made with forced labour and can be detained. Know your full supply chain, down to the raw materials.
• We have handled US compliance before, including pharmaceuticals.

• Every product must be marked with its country of origin, in English, for example "Made in China".
• Labels must meet the rules of the agency for your product, for example FDA food labels or FCC marks.
• Wooden pallets and crates must be heat-treated and stamped to the ISPM 15 standard.
• Number and mark every carton, so the goods can be checked against the packing list.

• Commercial invoice (value, currency, Incoterm and country of origin)
• Packing list (cartons, weights and sizes)
• Bill of lading (sea) or air waybill (air)
• Importer Security Filing (ISF) for sea freight: the ISF importer (usually the buyer or importer of record) or their agent files it at least 24 hours before the goods are loaded at the foreign port
• Test reports and certificates (for example CPSC or FCC)
• FDA prior notice, where needed
• Customs entry and entry summary, filed by your broker

• Agree the Incoterm with your supplier. It sets who pays, and who carries the risk, at each stage.
• Main sea ports include Los Angeles and Long Beach, New York and New Jersey, Savannah and Houston.
• A late or wrong ISF can cost US$5,000 per violation, so file it on time.
• Your customs broker files the entry, pays duty and fees for you, and arranges release.
• CBP or other agencies may hold the goods for an exam. Allow time for it.

Your real cost is not the factory price. Add up:

• the goods
• freight and insurance
• normal duty and extra tariffs
• customs fees (processing and harbour)
• customs bond and broker fees
• port and terminal charges
• delivery to your door
• testing, certificates and inspections
• bank charges and the exchange rate