Import customs procedures in the United States

Customs Procedures

Import Procedures

U.S. Customs and Border Protection (CBP) import requirements apply to anyone bringing foreign items into the United States. While CBP does not require an importer to have a license or permit to import goods from a foreign country, any item crossing the border into the United States is subject to customs clearance and customs duties unless specifically exempted. To obtain customs clearance from CBP, importers and their goods must take the necessary entry, examination, valuation, classification and clearance measures.
Among the documents needed to import there are:

• Entry Manifest or Application and Special Permit for Immediate Delivery or other form of merchandise release required by the port director,
• Evidence of right to make entry,
• Commercial invoice or a pro forma invoice when the commercial invoice cannot be produced,
• Packing lists,
• Other documents necessary to determine merchandise admissibility.

Import procedures are subject to a specific process. For more information, consult Tips for New Importers on CBP's Website.
Further information on import and customs clearance procedure is available on the website of U.S. Customs and Border Protection.

Specific Import Procedures

FDA is the federal agency responsible for ensuring that foods are safe, wholesome and sanitary; human and veterinary drugs, biological products, and medical devices are safe and effective; cosmetics are safe; and electronic products that emit radiation are safe.

Importing Samples

The main options to import your commercial samples into the US:

• Duty Free Consumption Entries: goods may possibly enter the US with regular consumption entry stipulations, but free of any duties. This applies to small amounts of consumption samples, including: alcohol samples, tobacco samples, and samples not valued over 1$.
• Temporary Importation Under Bond (TIB): Samples entering under this procedure may enter into the US duty free by “posting a bond”, This bond is submitted by the importer, agreeing to export or destroy the sample within a specific time period
• Carnets: For the import, export and re-export of commercial samples an ATA (Temporary Admission) book can be used. It must be written on the product that it is a free sample and that it may not be sold.

Customs Duties and Taxes on Imports

Customs threshold (from which tariffs are required)

As of 29 August 2025, Executive Order 14324 suspends the de minimis duty-free treatment for low-value shipments (less than or equal to $800) from all countries.

Since that date, these shipments have been subject to all normally applicable duties and procedures.

Average Customs Duty (Excluding Agricultural Products)

Since the beginning of 2025, the United States has significantly stepped up its tariff policy, increasing and imposing customs duties, first on key sectors such as steel and automobiles, then on other products and goods from many countries, including China, Mexico, Canada and the European Union.

 

As a result of the trade policy pursued since early 2025, the average customs duties imposed by the United States on the rest of the world have risen from 2.5% to around 18%.

Products Having a Higher Customs Tariff

With the intensification of US customs policy since the beginning of 2025, many imported products are now subject to high taxes. The products most affected are: steel and aluminium, automobiles and spare parts, meat, dairy products, and a wide range of manufactured goods (ceramics, hardware and construction items, certain chemicals and plastics).

Preferential Rates

Some products benefit from lower customs duties or even exemptions due to bilateral agreements, their strategic nature or trade negotiations. These include pharmaceutical and medical products, aircraft and spare parts, semiconductors and AI products, products covered by free trade agreements, and natural resources that are not available locally.

It should be noted that trade negotiations are constantly evolving, so rates can change quickly.

Customs Classification

The U.S. applies the harmonised customs system (harmonised tariff schedule). Tariffs and classification depend on the origin of the products.

Method of Calculation of Duties

Customs duties are calculated Ad valorem on the FOB value.

Method of Payment of Customs Duties

The most common and efficient method for businesses to pay these fees is through the Automated Commercial Environment (ACE). Here are the primary methods for a commercial importer to pay customs duties in the U.S.: Automated Clearinghouse (ACH), Periodic Monthly Statement (PMS), Customs Broker. In-Person Payments and mails are less common for businesses.

Import Taxes (Excluding Consumer Taxes)

Import tax (also known as an import duty or import tariff) is collected by US Customs on every import that comes into the US. Import taxes are a source of income for the US Government and are a way to restrict or facilitate the import of certain commodities.User fees depend on the type of entry and mode of transportation. Federal excise tax is imposed on imports of alcoholic beverages and tobacco. Merchandise processing fee is charged on formal and informal entries.

List of tariffs and local taxes that apply to your product on our service Customs Duties and Local Taxes.