How to Import Goods Into the USA: Complete Guide

Importing goods into the United States means bringing foreign merchandise into U.S. commerce — and it triggers a formal legal process governed by U.S. Customs and Border Protection (CBP). Whether you’re ordering a container of electronics from Shenzhen or importing specialty food products from Europe, the same federal framework applies to every commercial shipment.

This guide covers the complete process: what happens at each stage, how duties are calculated, what regulations govern the transaction, and where first-time importers go wrong.

What “Importing Into the USA” Actually Means

Importer of Record (IOR): The individual or business legally responsible for ensuring imported goods comply with U.S. customs laws, paying applicable duties and taxes, and making accurate declarations to CBP. The IOR is liable for any penalties associated with the entry.

When goods arrive at a U.S. port of entry — whether Los Angeles/Long Beach, the Port of New York/New Jersey, Miami, or a land border crossing — CBP doesn’t simply wave them through. Every commercial shipment must be:

• Declared with a formal entry (or informal entry for lower-value goods)
• Classified under a specific HTS code that determines duty rates
• Valued using one of six accepted customs valuation methods
• Examined or cleared based on CBP’s risk assessment

The United States imported approximately $3.1 trillion in goods in 2023, according to the International Trade Administration. That volume moves through a tightly controlled system. Understanding how that system works is the first step to moving goods through it efficiently.

The Step-by-Step U.S. Import Process

Step 1: Determine if You Can Import the Item

Not every product can enter the U.S. freely. CBP enforces import restrictions on behalf of more than 40 partner government agencies. Before ordering goods, confirm whether your product is:

• Prohibited — cannot enter under any circumstances (certain agricultural products, counterfeit goods)
• Restricted — can enter with a permit, license, or agency approval (FDA-regulated food and drugs, USDA-regulated plants and meats, EPA-regulated chemicals, ATF-regulated firearms)
• Freely importable — enters with standard customs declaration and duty payment

The CBP.gov “What Can I Bring?” and partner agency pages are your first stop.

Step 2: Classify Your Goods with an HTS Code

Harmonized Tariff Schedule (HTS) Code: A 10-digit classification number assigned to every product imported into the United States. The first six digits follow the international Harmonized System (HS); the final four digits are U.S.-specific and determine the exact duty rate. HTS codes are searchable at hts.usitc.gov.

Classification is not optional, and it is not a guess. The HTS code you use determines:

• Your duty rate (ad valorem percentage, specific rate per unit, or compound)
• Whether Section 301 China tariffs, Section 232 steel/aluminum tariffs, or other additional duties apply
• Whether your product triggers partner agency oversight (FDA, USDA, FWS, etc.)

If you’re uncertain about classification, you can request a Binding Ruling from CBP at rulings.cbp.gov. A binding ruling gives you legal certainty about how CBP will classify your product before the shipment arrives.

Step 3: Determine Country of Origin and Applicable Duty Rate

Country of origin affects which duty rate applies and whether preferential trade agreements reduce that rate. The U.S. maintains free trade agreements (FTAs) with 20 countries — including Mexico and Canada under USMCA, South Korea under KORUS, and countries in Central America under CAFTA-DR.

Origin is determined under the “substantial transformation” rule for most products: goods are considered U.S. or foreign origin based on where the last substantial transformation occurred. Textile and apparel goods use a “yarn-forward” rule under most FTAs.

Under 19 CFR Part 102, specific rules determine origin for USMCA purposes.

Step 4: File the Importer Security Filing (ISF)

For ocean shipments, the ISF — sometimes called “10+2” — must be filed at least 24 hours before cargo is loaded onto the vessel at the foreign port. This is required under 19 CFR Part 149.

The ISF includes 10 data elements provided by the importer (seller, buyer, HTS code, country of origin, ship-to party, etc.) and 2 elements provided by the carrier. Missing or late ISF filings carry a $5,000 per-violation penalty. Air and truck shipments have different advance filing requirements through the Automated Manifest System (AMS) or Automated Broker Interface (ABI).

Step 5: File the Customs Entry

When goods arrive at the U.S. port of entry, a formal entry must be filed with CBP within 15 calendar days of arrival, per 19 USC 1484. For commercial shipments valued over $2,500, this is a formal entry (CBP Form 3461 for release, CBP Form 7501 for entry summary).

Entry documents typically include:

• Commercial invoice
• Packing list
• Bill of lading or air waybill
• CBP Form 7501 (Entry Summary)
• Any required agency permits or certificates

The entry is filed through CBP’s Automated Commercial Environment (ACE) portal — either by a licensed customs broker or by the importer directly.

Step 6: CBP Review, Exam, and Release

CBP uses a risk-targeting system to decide whether to release goods immediately or hold them for examination. Most low-risk shipments receive a “paperless release” within hours. Examinations — which can be document review, X-ray scanning, or physical inspection — add days or weeks and generate additional costs (terminal exam fees, container devanning, reinspection).

CBP may also issue a CF-28 (Request for Information) or CF-29 (Notice of Action) if they question the classification, value, or admissibility of your goods.

Step 7: Pay Duties and Retrieve Goods

Once CBP releases the entry, duties are due within 10 working days of entry summary filing. Payment is made through ACE. After payment confirmation, your freight can be released from the terminal, warehouse, or deconsolidation facility to your designated delivery address.

The Regulatory Framework: Key Laws and CFR References

Importing into the U.S. is governed primarily by:

The six customs valuation methods under 19 CFR Part 152 are applied in order: (1) transaction value, (2) transaction value of identical merchandise, (3) transaction value of similar merchandise, (4) deductive value, (5) computed value, and (6) fallback value. Transaction value — what you actually paid for the goods — is the method used in the vast majority of imports.

Real-World Import Scenarios

Scenario 1: Small E-Commerce Importer (Under $800)

A direct-to-consumer seller importing samples or small shipments valued under $800 benefits from the de minimis exemption under 19 USC 1321. Goods enter duty-free and with minimal paperwork. However, Section 301 goods from China and goods subject to antidumping duties are no longer eligible for de minimis as of May 2025.

Scenario 2: Electronics Importer from China

A company importing consumer electronics from China must account for standard HTS duties plus Section 301 tariffs — which add 7.5%–25% depending on the product list. A shipment of $100,000 in laptops could owe $5,000–$25,000 in Section 301 duties alone, on top of base HTS duties. Anti-dumping orders on specific electronics products can be verified at enforcement.trade.gov/adcvd.

Scenario 3: Food Importer Facing FDA Prior Notice

A company importing packaged food products must file FDA Prior Notice through the FDA’s Prior Notice System Interface (PNSI) before the shipment arrives. CBP will not release FDA-regulated food products without a Prior Notice confirmation number. Failure to file triggers hold and potential refusal. Importers in this space benefit significantly from working with brokers who specialize in food and beverage.

Scenario 4: Automotive Parts Importer

A distributor importing aftermarket auto parts must correctly classify parts under Chapter 87 of the HTS and may face Section 232 tariffs if the parts contain steel or aluminum. Brokers experienced with automotive imports understand the classification nuances between OEM and aftermarket designations — you can find qualified specialists when you search all CBP-licensed customs brokers.

Common Mistakes First-Time Importers Make

The distinction between a freight forwarder and a licensed customs broker is important. Only a CBP-licensed customs broker can legally file customs entries on behalf of an importer. Freight forwarders handle logistics and transportation — customs brokerage is a separate, licensed function. For a deeper look at how third-party logistics providers intersect with customs clearance, see 3PL With Customs Clearance and Warehousing Explained.

Import Costs: What to Budget

Understanding total landed cost before you place a purchase order prevents unpleasant surprises at the port.

Total duties and fees on a $50,000 shipment from China could reasonably run $8,000–$15,000 depending on the product category — before freight and insurance.

Tools and Resources for U.S. Importers

• hts.usitc.gov — Official Harmonized Tariff Schedule lookup. Search by product description or HTS number.
• rulings.cbp.gov — CBP Binding Rulings database. Search past rulings on classification, valuation, and origin before filing.
• cbp.gov — Entry procedures, partner government agency requirements, ACE portal access.
• enforcement.trade.gov/adcvd — Active antidumping and countervailing duty orders by country and product.
• ncbfaa.org — National Customs Brokers & Forwarders Association of America. Trade association for customs brokers; useful for industry standards and broker vetting.
• CustomsBrokerIndex.com — Find a CBP-licensed customs