Amazon Customs Broker: What Importers Need to Know
As of June 26, 2026, Amazon FBA sellers and direct importers shipping goods into the United States face a fundamentally different customs compliance landscape than they did just two years ago. The elimination of the de minimis exemption for tariff-affected goods — combined with new CBP enforcement priorities — means that working with a licensed customs broker is no longer optional for most Amazon sellers. Here is exactly what changed, who it affects, and what to do.
What Happened
For years, Amazon sellers importing low-value goods — particularly from China — relied on the Section 321 de minimis exemption to bring shipments valued under $800 into the U.S. duty-free and without formal customs entry. That exemption served as the backbone of cross-border e-commerce fulfillment.
That changed on May 2, 2025, when the U.S. government closed the de minimis loophole for goods subject to tariffs under Section 301 (China trade war tariffs), Section 201 (safeguard tariffs), and Section 232 (national security tariffs). A subsequent executive action in early 2026 extended formal entry requirements to a broader set of goods and tightened CBP’s enforcement of Importer of Record (IOR) responsibilities.
Definition block — Importer of Record (IOR): The Importer of Record is the individual or business legally responsible for ensuring that imported goods comply with all U.S. laws and regulations, paying applicable duties and fees, and maintaining required records for five years. The IOR is liable for penalties, audits, and cargo holds if any filing is inaccurate or incomplete.
Under the updated rules, shipments previously cleared informally through carriers or Amazon’s own logistics infrastructure now require a formal CBP entry — and in most cases, a licensed customs broker to file that entry correctly. CBP’s official import requirements outline the full scope of formal entry obligations.
Why It Matters to Importers
The practical impact is immediate and financial. Amazon sellers who previously paid zero duty on sub-$800 shipments from China now face tariff rates ranging from 7.5% to 145% depending on product category and the applicable tariff column.
Beyond duty costs, the compliance burden itself has increased. A formal entry requires:
- A correct 10-digit HTS classification (searchable at hts.usitc.gov)
- An Importer Security Filing (ISF), due 24 hours before vessel departure
- Payment of applicable Section 301 tariffs and any antidumping or countervailing duties
- Accurate country of origin documentation
Errors on any of these documents expose the IOR to CBP penalties under 19 USC § 1592, which can reach four times the unpaid duty amount for negligent violations.
For sellers using Amazon’s FBA program, this creates an added complication: Amazon is not the IOR. The seller is. That means the seller — not Amazon — is responsible for customs compliance, even when Amazon controls the warehousing and fulfillment.
Affected Goods, Industries, and Trade Lanes
| Affected Party | What Changes | Severity |
|---|---|---|
| Amazon FBA sellers importing from China | De minimis no longer applies; formal entry required | High |
| Direct-to-consumer e-commerce importers | Must file formal entries for all tariff-affected goods | High |
| Freight forwarders handling FBA shipments | Must confirm IOR assignment and broker engagement | Medium |
| Domestic 3PLs accepting foreign-origin cargo | No direct filing change, but liability exposure increases | Medium |
| Amazon Marketplace vendors (1P sellers) | Amazon may absorb compliance costs, but sellers must verify | Low–Medium |
The trade lanes with the highest impact are China → U.S. sea freight (Los Angeles, Long Beach, Savannah, New York) and China → U.S. air freight (Los Angeles LAX, JFK, O’Hare). Sellers sourcing from Vietnam, India, and Bangladesh are less immediately affected, but should verify HTS classifications and applicable duty rates given ongoing tariff negotiations.
Product categories with the highest tariff exposure include electronics, textiles and apparel, tools, furniture, and consumer goods — collectively representing the majority of Amazon’s third-party seller catalog. Check the Antidumping and Countervailing Duty Orders database to confirm whether your specific goods carry additional duties beyond Section 301.
What Importers Should Do Now
Follow these steps in order. Each one reduces your compliance risk and your landed cost uncertainty.
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Verify your HTS classification. Go to hts.usitc.gov and confirm the correct 10-digit code for every product you import. An incorrect classification is the single most common source of CBP penalties for e-commerce importers.
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Determine your tariff exposure. Cross-reference your HTS codes against the Section 301 tariff lists published by the USTR. If your goods fall under a covered code, duty rates apply immediately — there is no grace period.
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Hire a CBP-licensed customs broker. A licensed broker handles formal entry filing, ISF submission, duty payment, and documentation review. Search all CBP-licensed customs brokers to find verified brokers by location, port, or specialty. You can also browse by U.S. port of entry to find a broker who works at your specific point of entry.
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Establish yourself as the Importer of Record. Confirm with your freight forwarder or 3PL that your business name and EIN are listed as the IOR on all shipping documents — not your supplier, not Amazon. Understand what this means for your liability by reviewing the 10 Core Duties of a Customs Broker Explained.
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Recalculate your landed cost. Factor in all applicable duties, ISF fees, broker fees, and any potential antidumping duties. Many Amazon sellers who built their margin models on de minimis pricing are now operating at a loss without realizing it.
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Request a binding ruling if classification is unclear. Submit a ruling request at rulings.cbp.gov to get CBP’s official classification determination before your next shipment arrives. This protects you from retroactive duty assessments.
Background Context
The Section 321 de minimis exemption was established under 19 USC § 1321 to reduce the administrative burden on low-value imports. It was never designed to serve as the operational backbone of a trillion-dollar e-commerce industry.
As cross-border e-commerce grew — and as platforms like Amazon, Shein, and Temu normalized high-volume, low-value direct imports from China — CBP and Congress both flagged the loophole as a significant customs enforcement gap. The 2024 and 2025 regulatory actions were the formal response.
For Amazon sellers, the shift is structural, not temporary. Formal entry, licensed brokerage, and accurate classification are now the baseline for doing business as a U.S. importer — not the exception.
If your Amazon business sources from multiple countries or sells across categories with varying duty rates, you may also benefit from brokers with specific expertise. You can browse by specialty on CustomsBrokerIndex to find brokers who focus on electronics, textiles, consumer goods, or other relevant categories. For sellers using third-party warehousing, the guide on 3PL with Customs Clearance and Warehousing explains how customs entry and warehousing intersect.
The National Customs Brokers & Forwarders Association of America also publishes compliance updates relevant to e-commerce importers and can help you find a vetted broker through its member directory.
Frequently Asked Questions
Do Amazon FBA sellers need a customs broker?
Yes. Any shipment valued over $2,500 entering the United States requires a formal entry filed by a CBP-licensed customs broker or the importer of record themselves. Most Amazon FBA sellers use a licensed customs broker to handle classification, duty payment, and ISF filing to avoid delays and penalties.
When did the de minimis exemption change for Amazon sellers?
As of May 2, 2025, the U.S. eliminated the Section 321 de minimis exemption for goods subject to tariffs under Section 301, 201, or 232. This means shipments from China previously cleared duty-free under the $800 threshold no longer qualify, and formal entry is now required for many Amazon FBA imports.
Which Amazon sellers are most affected by the new customs rules?
Sellers importing goods from China, Hong Kong, and other countries subject to Section 301 tariffs are most affected. This includes categories such as electronics, textiles, tools, sporting goods, and consumer products — which make up a large share of Amazon’s third-party seller inventory.
What should Amazon importers do right now to stay compliant?
Sellers should immediately verify their HTS classification at hts.usitc.gov, confirm whether their goods are subject to Section 301 tariffs, hire a CBP-licensed customs broker to handle formal entry filings, and review their landed cost calculations to account for newly applicable duties.
Where can I find official CBP guidance on customs requirements for importers?
Official guidance is available at cbp.gov, where CBP publishes import requirements, formal entry thresholds, and ISF filing rules. The National Customs Brokers & Forwarders Association of America at ncbfaa.org also maintains updated compliance resources for importers and brokers.