Importing Goods Into the USA: Complete Checklist

Importing goods into the USA requires clearing a specific sequence of regulatory, documentation, and compliance requirements before your cargo is released by U.S. Customs and Border Protection (CBP). Miss one step — a wrong HTS code, a late ISF filing, a missing FDA prior notice — and your shipment faces delays, fines, or seizure. This checklist walks you through every stage of the U.S. import process in the order it needs to happen.

What “Importing Into the USA” Actually Means

Importer of Record (IOR): The legal entity responsible for ensuring that imported goods comply with all U.S. laws and regulations, filing accurate entry documents with CBP, and paying all applicable duties and fees. The IOR can be the buyer, the seller (if operating under DDP Incoterms), or a licensed customs broker acting under a power of attorney.

Under 19 USC 1484, the IOR must file entry documents within 15 calendar days of cargo arrival. Failure to file within that window gives CBP authority to treat the goods as abandoned.

The U.S. imports over $3.2 trillion in goods annually (U.S. Census Bureau, 2023). CBP processed more than 35 million entry summaries in fiscal year 2023 alone. The complexity of that volume — and the penalties for non-compliance — is why the checklist below exists.

The Complete Import Checklist: Step by Step

Step 1 — Determine Whether You Need a Formal or Informal Entry

CBP distinguishes between two entry types based on shipment value:

• Informal entry: Goods valued at $2,500 or less (with some exceptions). Simplified paperwork, no bond required for most shipments.
• Formal entry: Goods valued over $2,500, or any regulated product regardless of value. Requires a CBP entry package, a continuous or single-transaction bond, and in most cases a licensed customs broker.

If your goods are controlled by a partner government agency — FDA, USDA, FWS, EPA, NHTSA — formal entry may be required even for low-value shipments.

Step 2 — Classify Your Goods Under the HTS

Every product imported into the USA must be assigned a 10-digit Harmonized Tariff Schedule (HTS) code. The HTS code determines your duty rate, any trade remedy exposure (anti-dumping/countervailing duties), and whether partner agency requirements apply.

Use hts.usitc.gov to search by product description. For high-volume or ambiguous products, request a binding ruling from CBP at rulings.cbp.gov — a written determination that locks in your classification for that product.

Why it matters: An incorrect HTS code is the leading cause of CBP penalties under 19 CFR Part 171. CBP can audit entries up to 5 years after importation.

Step 3 — Determine Your Duty Rate and Trade Program Eligibility

Once you have the HTS code, calculate your landed cost:

• Most Favored Nation (MFN) duty rate — the standard rate for most countries
• Preferential trade agreements — USMCA (Canada/Mexico), CAFTA-DR, Korea FTA, and others can reduce duties to 0%
• Section 301 tariffs — additional duties of 7.5%–25% apply to many Chinese-origin goods
• Anti-dumping/countervailing (AD/CVD) duties — search enforcement.trade.gov/adcvd by product and country

You must also know your product’s country of origin — not just where it shipped from, but where it was substantially transformed (19 CFR Part 102).

Step 4 — File the Importer Security Filing (ISF) — Ocean Shipments Only

For ocean freight, CBP requires an Importer Security Filing — commonly called “ISF 10+2” — at least 24 hours before the vessel departs the foreign port. This is a hard deadline, not a soft guideline.

ISF penalties: Up to $10,000 per violation for late, inaccurate, or missing filings. CBP collected tens of millions in ISF penalties in fiscal year 2023.

The ISF includes 10 data elements from the importer (seller, buyer, HTS, country of origin, ship-to party, container stuffing location, and others) and 2 from the carrier. Your licensed customs broker or freight forwarder typically files this on your behalf.

Step 5 — Assemble Your Entry Documentation Package

When cargo arrives at the U.S. port of entry, your broker files an entry with CBP via the ACE (Automated Commercial Environment) Portal. The standard entry package includes:

Missing or inconsistent documents are the most common cause of CBP “holds” and exam referrals.

Step 6 — CBP Review and Cargo Release

After entry filing, CBP processes the submission through its Automated Targeting System (ATS), which assigns a risk score and determines whether the shipment gets:

• Immediate release (Green): Entry accepted, cargo released without physical inspection
• Document review: CBP requests additional paperwork before release
• Intensive exam (X-ray or physical): Cargo is pulled for inspection — adds 2–10+ days and exam fees

Approximately 3–5% of commercial entries are selected for some form of examination (CBP Annual Report, 2023). Compliant importers with clean track records face lower exam rates.

Step 7 — Pay Duties and File the Entry Summary

Release of cargo does not mean you’re done. Within 10 business days of cargo release, the importer of record must file the Entry Summary (CBP Form 7501) and pay all duties, taxes, and fees. This is where customs valuation matters most.

Customs valuation is governed by 19 USC 1401a and 19 CFR Part 152. CBP uses transaction value — the price actually paid or payable for the goods — as the primary method. Add any dutiable assists (tooling, dies, molds paid for by the buyer), royalties, and proceeds of resale that accrue to the seller.

Step 8 — Satisfy All Partner Agency Requirements

CBP is not the only regulator at the border. Depending on your product, one or more of these agencies may need to approve your import before release:

• FDA — food, beverages, dietary supplements, medical devices, drugs, cosmetics (21 CFR Parts 1–1299)
• USDA/APHIS — plants, seeds, meat, poultry, dairy, wood packaging (7 CFR)
• EPA — vehicles, engines, pesticides, chemicals (40 CFR)
• NHTSA — motor vehicles and safety equipment (49 CFR)
• FWS — wildlife, endangered species, products containing animal parts (50 CFR)
• ATF — firearms, ammunition, explosives (27 CFR)

Partner agency holds are separate from CBP holds. A shipment can be released by CBP and still held by FDA. Build agency lead times into your supply chain planning.

Key Cost Components: What You’ll Pay to Import

Understanding total landed cost before shipment prevents cash flow surprises at the border.

MPF applies to nearly every formal entry. There is no MPF exemption for USMCA-qualifying goods — only duty relief.

Regulatory Framework: The Laws That Govern U.S. Imports

U.S. import law is built on a layered foundation:

• 19 USC 1484 — Requires the IOR to file entry within 15 days of arrival and be responsible for accuracy
• 19 USC 1401a — Establishes the hierarchy of customs valuation methods (transaction value first)
• 19 CFR Part 141 — Entry of merchandise: who can file, what is required
• 19 CFR Part 152 — Customs valuation rules and methods
• 19 CFR Part 162 — CBP examination and penalty authority
• 19 CFR Part 171 — Fines, penalties, and forfeitures for violations

CBP enforces these through its penalty process (19 CFR Part 171), which scales based on culpability: negligence, gross negligence, or fraud. Fraud penalties can reach the full domestic value of the merchandise.

For a deeper look at what a licensed broker does to keep you compliant, see 10 Core Duties of a Customs Broker Explained and 10 Key Customs Broker Responsibilities Explained.

Real-World Scenarios: Where Importers Get It Wrong

Scenario 1 — The Misclassified Furniture Importer

A small e-commerce seller imports wooden chairs from Vietnam. They classify the chairs under an HTS code for metal furniture (9403.20) instead of wooden furniture (9403.50), reducing their duty rate from 0% to what they believed was also 0%. The problem: wooden furniture from Vietnam is subject to anti-dumping duties exceeding 200% under an active AD order. CBP audits the entry 18 months later. The importer owes back duties, interest, and penalties — a five-figure bill on a $40,000 shipment.

Lesson: Always check enforcement.trade.gov/adcvd after classifying, before shipment.

Scenario 2 — The Late ISF

An apparel importer books a container from Bangladesh. Their freight forwarder submits the ISF two hours before vessel departure — not 24 hours. CBP issues a $5,000 penalty notice. The importer had no idea they bore this responsibility, assuming the forwarder handled everything automatically.

Lesson: The ISF obligation belongs to the importer of record, not the carrier or forwarder. Confirm ISF filing as soon as the booking is confirmed.

Scenario 3 — Missing FDA Prior Notice

A food distributor imports packaged snacks from South Korea. The customs entry is filed correctly, duties are accurate, but the importer forgot to submit FDA Prior Notice (required for all food imports under 21 CFR Part 1, Subpart I). CBP holds the cargo. After five days and an FDA review, the goods are released — but the importer paid $1,800 in warehouse and demurrage fees.

Lesson: Partner agency requirements are mandatory regardless of how clean your CBP entry is. Build FDA, USDA, and EPA filings into your import workflow, not as an afterthought.

Common Mistakes to Avoid

1. Undervaluing goods on the commercial invoice. CBP uses transaction value under 19 USC 1401a. Declaring a lower value to reduce duties constitutes fraud. CBP routinely compares declared values against trade data and prior entries.

2. Confusing country of shipment with country of origin. Goods manufactured in China but transshipped through Vietnam are still of Chinese origin for tariff purposes. Country of origin is determined by substantial transformation or tariff shift rules (19 CFR Part 102), not the port of loading.

3. Assuming a freight forwarder is a customs broker. Freight forwarders move cargo. Licensed customs brokers are legally authorized to file entry documents with CBP and represent the IOR. Many firms do both — but confirm your provider holds a CBP-issued broker license before relying on them for entry filing. You can [search all CBP-licensed customs brokers](https://customsbrokerindex.com/