To import goods into the United States, you register with U.S. Customs and Border Protection as an importer of record, classify your merchandise under the Harmonized Tariff Schedule, assemble the commercial paperwork, post a customs bond, file your entry electronically through the Automated Commercial Environment, and pay the assessed duties and fees within the deadlines CBP sets. The importer is personally responsible for accurate classification, valuation, and payment. Getting any step wrong can mean seized cargo, penalties reaching into six figures, or goods sitting in a government warehouse at your expense.
Register as the Importer of Record
Before you can file anything with CBP, you need an importer identification number. For a business, that is your IRS Employer Identification Number. For an individual without an EIN, it is your Social Security Number. You provide the number on CBP Form 5106, which registers you in the government’s system as a recognized importer of record.1eCFR. 19 CFR 24.5 – Filing Identification Number
If you have neither number, you write “None” on the form and submit it in duplicate. CBP will process the registration, but clearing goods without an EIN is harder than it needs to be. Applying for an EIN through the IRS is free and takes minutes, and you’ll want it in hand before your first shipment arrives.
Classify Your Goods Under the Harmonized Tariff Schedule
Every product entering the country needs a 10-digit Harmonized Tariff Schedule (HTS) code based on what the item is made of, what it does, and how it’s used. That code determines the duty rate and whether any trade restrictions apply. You classify by working through the chapters, headings, and subheadings of the HTS database maintained by the U.S. International Trade Commission.
Classification is one of the most consequential decisions in the entire process. A wrong code can mean you pay the wrong duty, miss a required license, or trigger penalties for misdeclaration. The difference between two similar-sounding codes can be thousands of dollars on a single container. If you are unsure, you can request a binding ruling from CBP before your goods ship. That locks in the classification and protects you if a dispute arises later.
Calculate the Duties and Fees You’ll Owe
The purchase price is only the starting point. On top of it, you owe customs duties based on your HTS classification, plus two federal fees that apply to most formal entries.
The Merchandise Processing Fee for formal entries is 0.3464 percent of the value of the goods, with a minimum of $33.58 and a maximum of $651.50 per entry for fiscal year 2026.2U.S. Customs and Border Protection. Customs User Fee – Merchandise Processing Fees Informal entries — smaller shipments outside the full formal entry procedure — carry a flat fee ranging from $2.69 to $12.09 per shipment.
If your goods arrive by vessel, you also owe the Harbor Maintenance Fee of 0.125 percent of the cargo’s value.3eCFR. 19 CFR 24.24 – Harbor Maintenance Fee Air freight is exempt from the HMF.
One recent change catches new importers off guard. The $800 de minimis exemption that once let low-value shipments enter duty-free was suspended effective August 29, 2025. Shipments that would have qualified before that date are now subject to standard admissibility requirements and duty assessment.4U.S. Customs and Border Protection. E-Commerce Frequently Asked Questions If your business model relied on small, frequent shipments slipping under that threshold, the economics have changed.
Gather the Required Documents
Three core documents travel with virtually every commercial import: the commercial invoice, the packing list, and the transportation document.
The commercial invoice is your primary valuation document. Federal regulations require it to include a detailed description of the goods, the purchase price in the currency of the transaction, the country of origin, and the names and addresses of both buyer and seller.5eCFR. 19 CFR 141.86 – Contents of Invoices and General Requirements If the goods were not purchased, such as samples or intercompany transfers, the invoice must state the value the seller would have accepted in an ordinary wholesale transaction.
The packing list breaks down how the shipment is physically organized: weight, dimensions, and quantity of items in each crate or container. CBP officers compare it against the invoice to verify that the physical contents match what was declared. Mismatches are one of the fastest ways to trigger a manual inspection.
The transportation document, a Bill of Lading for ocean freight or an Air Waybill for air cargo, serves as both the contract of carriage and proof of title. It identifies the route, the vessel or flight, and the port of arrival. All three documents must tell a consistent story. If the invoice says 500 units, the packing list should account for 500 units, and the bill of lading should describe the same number of containers.
Mark the Country of Origin
Nearly every article of foreign origin imported into the United States must be marked with the English name of its country of origin. The marking has to be conspicuous, legible, and permanent enough that the ultimate purchaser can see it.6eCFR. 19 CFR Part 134 – Country of Origin Marking “Made in China” stamped on the bottom of a product is the classic example, and the rules extend to packaging and containers as well.
A few exceptions exist for goods that physically cannot be marked, items that would be damaged by marking, and products that undergo a substantial transformation in the United States. If goods arrive without proper markings, they’ll be held in customs custody until you arrange marking at your own expense, and penalties can follow.
Post a Customs Bond
A customs bond is a financial guarantee that you will pay all duties, taxes, and fees you owe. It is a three-party contract among you, a surety company, and CBP. If you don’t pay, the surety covers the obligation and then comes after you to recover.7eCFR. 19 CFR Part 113 – CBP Bonds
You have two options. A single transaction bond covers one shipment and is sized to the value of that shipment plus estimated duties and taxes. A continuous bond covers every entry you make during a 12-month period. The minimum for a continuous bond is $50,000, and the amount is generally set at 10 percent of the duties, taxes, and fees you paid in the prior calendar year, rounded to the nearest $10,000.8U.S. Customs and Border Protection. Monetary Guidelines for Setting Bond Amounts If you are a new importer with no history, the amount is based on your estimated annual duties. CBP can demand a higher bond if it considers you high-risk.
Most importers obtain their bond through a licensed customs broker, who files the application electronically. You pay an annual premium to the surety, a fraction of the bond’s face value rather than the full $50,000. If you import frequently, a continuous bond almost always beats paying for a single transaction bond on every shipment.
File the Importer Security Filing for Ocean Cargo
If your goods are arriving by vessel, you face an additional filing called the Importer Security Filing, commonly known as “10+2.” It requires submitting 10 data elements, including the seller, buyer, manufacturer, country of origin, and HTS code, no later than 24 hours before the cargo is loaded onto the vessel at the foreign port. Two additional data elements from the carrier, container stuffing location and consolidator, must be filed before the vessel arrives at the U.S. port.
ISF applies to containerized cargo, break bulk shipments, and roll-on/roll-off cargo. Bulk commodities like grain and oil are exempt. CBP can assess liquidated damages of up to $10,000 per violation for late, inaccurate, or missing filings. Because the deadline hits before your goods even leave the foreign port, working with your freight forwarder or broker early is not optional.
Check for Partner Government Agency Requirements
CBP is not the only agency that may need to approve your import. Depending on what you are bringing in, you may need clearance from one or more of the 49 partner government agencies (PGAs) that regulate specific goods. The most commonly encountered:
- FDA regulates food, drugs, medical devices, and cosmetics. Food imports require a prior notice filing.
- USDA regulates agricultural products, meat, poultry, and plant materials.
- EPA regulates chemicals, pesticides, vehicles, and engines. Chemical imports require Toxic Substances Control Act certification.
- CPSC regulates consumer products subject to safety standards.
- FCC regulates electronic devices that emit radio frequency energy.
All PGA data is submitted electronically through the Automated Commercial Environment (ACE), the same system used for your customs entry.9U.S. Customs and Border Protection. PGA Message Set If your goods require PGA clearance and you don’t submit the data, the shipment will be held at the port until compliance is achieved. Identify PGA requirements before your goods ship.
File Your Entry Through ACE
All imported merchandise must be formally entered with CBP, with narrow exceptions for items such as certain railway equipment and undeliverable articles being returned.10eCFR. 19 CFR 141.4 – Entry Required Entry happens in two stages, both filed through ACE.11U.S. Customs and Border Protection. ACE – The Import and Export Processing System
The first filing is CBP Form 3461, the Entry/Immediate Delivery form.12U.S. Customs and Border Protection. CBP Form 3461 – Entry/Immediate Delivery for ACE It gives CBP enough information to decide whether to release your goods from the port and includes your importer number, HTS classification, bond number, and basic shipment details. The system cross-references your filing against the carrier’s manifest to check for inconsistencies.
After CBP releases the goods, you file CBP Form 7501, the Entry Summary.13U.S. Customs and Border Protection. CBP Form 7501 Entry Summary This is the definitive financial accounting of the shipment: total value, calculated duties, applicable fees. The Entry Summary with estimated duties attached must be filed within 10 working days of entry.14eCFR. 19 CFR 142.12 – Entry Summary Filing Missing the deadline invites liquidated damages and storage charges.
Get Through Inspection and Pay
Once your electronic filings are in, CBP decides whether to examine the cargo. Examinations range from a quick X-ray scan to a full manual inspection at a Centralized Examination Station, where officers open and physically check the contents. If everything checks out, CBP issues a conditional release that allows your merchandise to enter domestic commerce.
Payment of estimated duties and fees goes through the Automated Clearinghouse (ACH) system. The electronic transfer links your payment directly to your entry summary number, creating a clear audit trail. ACH is not optional for most commercial entries.
If you fail to enter your goods within the time allowed, CBP takes custody and moves them to a general order warehouse at your risk and expense.15eCFR. 19 CFR Part 127 – General Order, Unclaimed, and Abandoned Merchandise Goods sitting there long enough without a claim are sold at public auction, retained for government use, or destroyed. You lose the merchandise and any money already spent on shipping.
Understand Liquidation
Liquidation is CBP’s final determination of what you owe. Until an entry is liquidated, the duties you paid are estimates that the government can adjust up or down. If an entry is not liquidated within one year of the date of entry, it is automatically deemed liquidated at the rate and value you originally declared.16Office of the Law Revision Counsel. 19 USC 1504 – Limitation on Liquidation
CBP can extend that one-year window if it lacks information needed for proper classification or valuation, or if you request an extension with good cause. The outer limit on extensions is four years from the date of entry. Once liquidation happens, CBP generally cannot reopen the entry absent fraud or a material error. That finality cuts both ways: if you overpaid, you need to protest before liquidation becomes final.
Know the Penalties for Errors
A mistake on your customs entry is not just an administrative problem. Penalties scale with how careless or dishonest you were, and federal law breaks violations into three tiers.17Office of the Law Revision Counsel. 19 USC 1592 – Penalties for Fraud, Gross Negligence, and Negligence
- For negligence, the penalty caps at the lesser of the domestic value of the goods or two times the duties the government lost. If the error did not affect duty amounts, the cap drops to 20 percent of dutiable value.
- For gross negligence, the penalty caps at the lesser of the domestic value or four times the lost duties. If duties were not affected, the cap is 40 percent of dutiable value.
- For fraud, the penalty can reach the full domestic value of the merchandise, and the goods can be seized.
The best tool for limiting your exposure is a prior disclosure: voluntarily reporting the error to CBP before the agency starts a formal investigation. For negligence and gross negligence, a prior disclosure reduces the penalty to interest on the unpaid duties, calculated from the liquidation date. For fraud, the penalty drops to 100 percent of the unpaid duties rather than the full domestic value of the goods. You must tender the unpaid duties within 30 days of CBP notifying you of its calculation.
If you discover an error after filing, disclose it immediately rather than hoping nobody notices. Waiting until CBP starts asking questions removes your access to the most generous reductions.
Keep Your Records for Five Years
Federal regulations require you to keep all import records for five years from the date of entry.18eCFR. 19 CFR 163.4 – Record Retention Period That includes invoices, packing lists, entry summaries, correspondence with your supplier, and anything else related to the transaction. The five-year clock starts fresh for each entry, so an active importer is always maintaining overlapping retention windows.
A few exceptions shorten the timeline. Packing lists only need to be kept for 60 days after the release or conditional release period ends. Records for informal entries by consignees who are not the owner or purchaser only require two-year retention. For formal commercial entries, five years is the rule.
CBP can request these records during an audit. Negligent failure to comply with recordkeeping requirements can result in penalties up to $10,000, and willful failure to produce records can reach $100,000, assessed per violation rather than per audit.
Broker or Self-File
You are legally allowed to file your own customs entries. Federal law restricts who can conduct “customs business” on behalf of others to licensed brokers, but it explicitly carves out an exception for people handling their own imports.19Office of the Law Revision Counsel. 19 USC 1641 – Customs Brokers The entry paperwork itself must be filed by the owner or purchaser of the goods, or by a licensed customs broker designated by the owner, purchaser, or consignee.20Office of the Law Revision Counsel. 19 USC 1484 – Entry of Merchandise
Most commercial importers use a broker. A broker handles the ACE filings, knows the HTS codes, manages the bond, coordinates with PGAs, and flags compliance problems before they become penalties. Professional fees for a standard formal entry typically run $150 to $400 or more, depending on complexity and location. Against the potential for a five-figure penalty from a misclassification or missed filing, that cost usually looks reasonable.
Self-filing makes the most sense for experienced importers who ship the same types of goods repeatedly and have invested the time to learn ACE. If you are importing for the first time or dealing with goods that involve PGA requirements, hire a broker. The penalties for getting this wrong are out of proportion to what you save by handling it yourself.