How to Comply With U.S. Import Regulations

Complying with U.S. import regulations means meeting the requirements of U.S. Customs and Border Protection (CBP) and every other federal agency that controls your specific product — accurately, and with records to prove it. As the importer of record, the legal duty is yours: you classify the goods, declare their value and origin, pay the right duties, and keep the paperwork. A customs broker can file on your behalf, but the responsibility does not transfer. This guide walks the core obligations every U.S. importer shares, then points you to the rules for regulated goods like food, medical devices, and pharmaceuticals.

You Are the Importer of Record — and the “Reasonable Care” Standard Is on You

The importer of record carries personal legal responsibility for every entry. The Customs Modernization Act of 1993 shifted the duty to declare classification, value, and rate of duty onto the importer, who must exercise “reasonable care” under 19 U.S.C. § 1484. In practice, reasonable care means you take real steps to get the entry right: you consult the tariff schedule, seek a binding ruling or professional advice when the answer is unclear, and document how you reached your conclusions.

Relying on a customs broker does not, by itself, satisfy reasonable care. CBP can still hold you liable if the underlying declaration is wrong. The standard is about your process, not who pressed the button.

The Entry Process in Plain Terms

Importing a commercial shipment runs through a predictable sequence — our introduction to U.S. customs regulations covers it for first-time importers. Most filings now move electronically through CBP’s Automated Commercial Environment (ACE), the single window through which CBP and partner agencies receive import data.

Classification, Valuation, and Origin: The Three Declarations That Drive Duty

Three declarations determine what you owe and whether your entry is accurate.

Classification. Every imported good is assigned a 10-digit code from the Harmonized Tariff Schedule of the United States (HTSUS). The code sets the duty rate and flags any special requirements. Misclassification is one of the most common — and costly — compliance errors.

Valuation. Duties are usually assessed on the value of the goods. The primary method under 19 U.S.C. § 1401a is transaction value: the price actually paid or payable for the goods when sold for export to the United States, with certain statutory additions (such as assists, royalties, and packing). When transaction value cannot be used, the statute provides a hierarchy of alternative methods.

Origin. Country of origin governs duty rates, eligibility for trade-preference programs, and marking. Most imported articles must be marked with their country of origin under 19 U.S.C. § 1304 so the ultimate purchaser knows where the goods came from.

Duties, Tariffs, and a Word of Caution on Rates

Standard duty rates come from the HTSUS, and trade-preference programs or free-trade agreements can reduce or eliminate them for qualifying goods. On top of standard duties, additional tariffs may apply under trade-remedy and national-security authorities — Section 301, Section 232, and IEEPA-based measures among them.

These additional-tariff rates and their country coverage have changed repeatedly and on short notice. Treat any specific rate you read online as potentially out of date, and confirm the current rate for your product and origin before you rely on it. The same caution applies to low-value shipments: the long-standing $800 “de minimis” exemption under Section 321 was suspended for shipments from all countries effective August 29, 2025, so do not assume small parcels enter duty-free.

Other Agencies May Control Your Product

CBP enforces its own rules and acts as the gatekeeper for dozens of partner government agencies (PGAs). Depending on what you import, you may also have to satisfy the Food and Drug Administration (food, drugs, devices, cosmetics), the U.S. Department of Agriculture (meat, plants, animals), the Environmental Protection Agency (chemicals, vehicles, engines), the Consumer Product Safety Commission (consumer goods), or the Fish and Wildlife Service (wildlife and CITES-listed species). Their requirements are checked at entry, and a problem with any one of them can hold your shipment.

Recordkeeping and Penalties

Importers must keep records relating to each import transaction for at least five years from the date of entry under 19 U.S.C. § 1508; § 1509 governs CBP’s authority to demand them and the penalties for failing to produce them. These records — entry documents, invoices, classification analyses, valuation support — are your evidence of reasonable care in an audit; an import-compliance checklist helps keep them in order.

The cost of getting it wrong scales with culpability. Under 19 U.S.C. § 1592, CBP can assess penalties for material false statements or omissions, with the maximum penalty rising sharply from negligence to gross negligence to fraud. A documented compliance process is the best protection.

FAQ

Do I need a customs broker to import? No. You can file your own entries, but most commercial importers use a licensed broker for efficiency. Either way, you remain the importer of record and bear the legal responsibility.

How do I know my goods are classified correctly? Start with the HTSUS and CBP’s published rulings. When the answer is genuinely unclear, request a binding ruling from CBP or get a professional classification opinion — and keep the analysis on file.

What happens if CBP thinks I underpaid duties? CBP can issue a notice of action, demand additional duties, and assess penalties under 19 U.S.C. § 1592. Responding promptly, with documentation, is critical.

How long do I have to keep import records? Generally five years from the date of entry under 19 U.S.C. § 1508.

Importing into the U.S.? Reidel Law Firm delivers a flat-fee Import/Export Compliance Memo — a plain-English review of your product’s classification, the agencies that regulate it, and your entry obligations, with direct attorney access. Get a flat-fee compliance memo →