United States import and export guide

• Customs authority: US Customs and Border Protection (CBP).
• Tariff: duties are set by the Harmonized Tariff Schedule of the United States (HTSUS), and since 2025 many goods have also carried extra tariffs. The tariff position has changed several times in 2026 (see below).
• Entry: goods are declared to CBP through an entry and an entry summary on CBP Form 7501.
• Importer of record: the importer of record is responsible for the declaration and for paying duties.
• Low value shipments: the $800 duty-free de minimis exemption has been suspended.
• Trade agreements: the US has free trade agreements with a number of countries, including USMCA.

1. Contact CBP at the port of entry to arrange the arrival and the filing, and declare the goods once they arrive.
2. File the cargo release (the entry) within 15 days of arrival. The importer of record declares how the goods will enter and pays estimated duties.
3. File the entry summary on CBP Form 7501 and pay estimated duties. CBP's pages give the deadline in two versions, either 10 days after release or 10 working days after entry, so confirm the deadline with CBP or your broker.

Most commercial importers use a licensed customs broker, who files the entry on their behalf.

Goods under $800. Online purchases below $800 used to be admitted free of duty and tax. The de minimis exemption has been suspended since 29 August 2025 under an executive order. CBP has issued a rule indefinitely suspending the exemption for goods arriving through the postal network, published on 24 June 2026 with most provisions effective from 24 July 2026. Mail shipments valued at $2,500 or less now go through a new postal informal entry process, and the filer must hold a bond.

The US tariff position has changed repeatedly, so quote duty only after you check the current rates for your product.

• Base duty. Rates come from the HTSUS and depend on the product classification and the country of origin.
• Emergency tariffs. On 20 February 2026 the Supreme Court held that the International Emergency Economic Powers Act (IEEPA) does not authorise tariffs. CBP stopped collecting IEEPA tariffs on goods entered from 24 February 2026.
• Replacement surcharge. From 24 February 2026 a global surcharge of 10% was imposed under Section 122 of the Trade Act of 1974, for up to 150 days (to 24 July 2026), with the president announcing an increase to 15%. A Court of International Trade ruling of 7 May 2026 held the Section 122 tariffs unlawful, but the Federal Circuit suspended that ruling while it hears the appeal. A fall 2026 legal article describes the Section 122 tariffs as expired.
• Tariffs that remain. Section 232 tariffs (for example on steel and aluminium) and Section 301 tariffs (including those on Chinese goods) continue unless separately changed, as do anti-dumping and countervailing duties.
• Refunds. The Court did not set a refund process for IEEPA duties already paid. Unliquidated entries can seek refunds through CBP's CAPE system. Liquidation usually happens 314 days after entry, and a protest must be filed within 180 days of liquidation.

There is no federal sales tax or VAT on imports.

The sources I used did not cover US export procedure. In general, an exporter files electronic export information for shipments over certain values and checks whether the goods or the destination need an export licence from the Department of Commerce or another agency. Confirm the requirements for your product and destination with the Bureau of Industry and Security and CBP before you ship.

CBP enforces import restrictions for many other government agencies, covering for example food, drugs, plants and animals, firearms, and goods that infringe intellectual property or come from forced labour. Which rules apply depends on the product, so check with the agency that regulates it (for example the FDA, USDA or ATF) before you ship. CBP's own pages list the prohibited and restricted goods.

The US has free trade agreements with a number of countries, including Canada and Mexico under USMCA. Goods that qualify can enter at reduced or zero duty, but the Section 122 surcharge exempted USMCA qualifying goods. Check each agreement's rules of origin and whether the extra tariffs also exempt your goods.

• Tariffs change quickly. Rates and exemptions changed several times in 2026. Agree in the contract who bears a change in duty between order and arrival.
• Misclassification and undervaluation. CBP can penalise wrong HTS codes, wrong origin or understated value. Keep consistent invoices and records.
• Refund deadlines. If you paid IEEPA duties, check your entries and the protest and refund deadlines with a broker or adviser.
• Postal shipments. Postal shipments of low value now need a formal data filing and a bond.
• Fake documents. Forged invoices and certificates exist in every trade lane. Check the company before you pay.