How to Import Goods Into the U.S. for Resale

To import goods into the U.S. for resale, you become the “importer of record” — the party legally responsible for classifying your goods, declaring their value and country of origin, paying the correct duties, and satisfying any other federal agency’s requirements before CBP releases the shipment. Sourcing the product and booking the freight are the easy parts. The legal exposure sits in the entry you file with U.S. Customs and Border Protection (CBP), and that exposure stays with you whether or not you hire a broker.

You are the importer of record, and the law holds you responsible

When commercial goods arrive, someone has to file the customs entry as the importer of record. That party certifies that the declared classification, value, and country of origin are accurate. Since the Customs Modernization Act of 1993, the standard is “reasonable care”: the importer — not CBP — bears the duty to get the entry right, using qualified help where needed.

Getting it wrong is not a clerical problem. Under 19 U.S.C. § 1592, CBP can assess penalties for entries that are inaccurate through negligence, gross negligence, or fraud, with the penalty exposure rising sharply at each level of culpability. “My freight forwarder handled it” is not a defense. Building a paper trail that shows you exercised reasonable care — written classification rationale, supplier documentation, and a process for checking declared values — is the single best protection a resale importer has.

Formal entry vs. informal entry

How your shipment clears depends mostly on its value. CBP allows lower-value commercial shipments to clear informally, while higher-value ones require a formal entry backed by a customs bond.

The $2,500 informal-entry ceiling has applied since 2013. Note that the threshold is about the entry process, not about whether duty is owed — duty can apply to informal entries too.

Classify your goods under the HTSUS

Every imported product gets a 10-digit code from the Harmonized Tariff Schedule of the United States (HTSUS), and that code sets the duty rate. Classification follows the General Rules of Interpretation, and small distinctions — material, function, how “finished” the item is — can move a product into a different rate entirely.

Because you carry the reasonable-care duty, do not guess. For products where the classification is genuinely unclear or the duty stakes are high, you can request a binding ruling from CBP through its eRulings system; the ruling gives you a classification you can rely on at the port.

Post a customs bond

A formal entry requires a CBP customs bond — a financial guarantee that you will pay the duties, taxes, and fees you owe. You can buy a single-transaction bond for a one-off shipment, or a continuous bond that covers all of your entries nationwide for a year. Regular importers almost always use a continuous bond. For how the bond amount is calculated and what to do when CBP says yours is too small, see how to manage customs bond issues.

Clear the other federal agencies

CBP enforces the rules of dozens of “partner government agencies,” and many products that sell well at retail are regulated by one of them:

• FDA — food, cosmetics, supplements, medical devices, and more
• CPSC — children’s products, toys, and general consumer-product safety
• FCC — devices that emit radio frequencies
• USDA / APHIS — certain plant and animal products

If your product falls under one of these regimes, the agency’s requirements must be met in addition to customs clearance, and missing them is a common reason resale shipments get detained.

Budget for the full landed cost

Beyond the supplier’s price and freight, plan for the duty rate set by your HTS code, the Merchandise Processing Fee, the Harbor Maintenance Fee on ocean shipments, and broker fees. One planning point that changed recently: through mid-2025, low-value shipments could often enter duty-free under the $800 de minimis exemption, but that exemption was suspended in 2025 — so a resale importer should no longer assume small shipments arrive duty-free. Confirm the current treatment for your goods before you price them.

Frequently asked questions

Do I need a customs broker to import for resale? No — a broker is optional. But a licensed broker handles classification and entry filing for a fee, which many importers find worthwhile. Hiring one does not shift the legal responsibility off you; the importer of record keeps the reasonable-care duty either way.

What is the difference between formal and informal entry? Informal entry is the lighter process for commercial shipments valued at $2,500 or less and needs no customs bond. Shipments over $2,500 (and commercial textiles at any value) require a formal entry with a bond.

How do I find my product’s duty rate? Find your product’s 10-digit HTSUS code; the duty rate is tied to that code. If the correct code is unclear, request a binding ruling from CBP rather than guessing.

What happens if I declare the wrong value or classification? CBP can assess penalties under 19 U.S.C. § 1592, with exposure rising from negligence to gross negligence to fraud. Documenting your reasonable-care process is your best protection.

For broader context, see our international trade law practice page.

Planning to import a product line for resale? Reidel Law Firm delivers a flat-fee Import/Export Compliance Memo mapping your classification, duty exposure, bond, and agency requirements before your first shipment lands — with direct attorney access. Get a flat-fee compliance memo →