How to Import Goods Into the U.S.: A Legal Guide

Importing goods into the United States means clearing U.S. Customs and Border Protection (CBP): you declare your goods, classify and value them correctly, pay the duties owed, and keep the records to prove you did it right. The law treats you — the “importer of record” — as legally responsible for all of it, even if a broker or freight forwarder handles the paperwork. This guide walks the process end to end so you know what is required, when, and who is on the hook.

The Importer of Record Is Legally Responsible

The importer of record (IOR) is the person or company CBP holds accountable for an entry. Under 19 U.S.C. § 1484, the IOR must use reasonable care to file accurate entry information — classification, value, country of origin, and admissibility. “My supplier handled it” is not a defense. Reasonable care is an affirmative legal duty, and getting it wrong exposes you to back duties, interest, and penalties under 19 U.S.C. § 1592 for negligence, gross negligence, or fraud.

You can hire a licensed customs broker to file on your behalf and a freight forwarder to move the cargo, but the legal responsibility stays with you. Choose those partners carefully and give them complete, accurate information.

Step 1 — Confirm Admissibility and Classification Before You Buy

The most expensive import mistakes happen before the goods ever ship. Two questions to answer first:

Is the product admissible? Many goods are regulated by an agency other than CBP — the FDA (food, drugs, cosmetics, medical devices), the FCC (electronics that emit radio frequency), the CPSC (consumer products), the EPA, USDA, and others. Some goods are restricted by import quotas or trade remedies, and goods made with forced labor are barred outright. Confirm your product can legally enter, and in what condition, before you commit.

How is it classified? Every imported article is assigned a 10-digit code in the Harmonized Tariff Schedule of the United States (HTSUS), published by the U.S. International Trade Commission. That code drives your duty rate and flags any special requirements. Classification is the importer’s responsibility — see our guide to tariff classification — and a wrong code means the wrong duty.

Step 2 — File the Entry: Two Clocks Start at Arrival

When your shipment arrives, two deadlines run in parallel. Missing either can cost you liquidated damages against your bond.

Step	Document	Deadline
Cargo release	CBP Form 3461 (entry)	Within 15 calendar days of arrival
Entry summary	CBP Form 7501 + estimated duties	Within 10 working days of release
Recordkeeping	All entry records	Kept 5 years from date of entry

Most commercial importers file electronically through CBP’s Automated Commercial Environment (ACE), usually via their broker. Accurate documentation — commercial invoice, packing list, bill of lading, and any agency forms — is what keeps both clocks on schedule.

Step 3 — Value the Goods and Pay the Duty

Your duty bill is the declared customs value multiplied by the duty rate from your HTSUS code. CBP’s primary valuation method is transaction value — the price actually paid or payable for the goods, plus statutory additions like assists, royalties, and certain commissions. Getting customs valuation right matters as much as classification; underdeclaring value carries the same § 1592 penalty exposure. The total of duties, taxes, and fees you owe is covered in our guide to import duties and taxes.

Formal entries require a customs bond — a financial guarantee that you will pay what you owe. Importers who file regularly post a continuous bond covering a year of entries; occasional importers can buy a single-entry bond per shipment.

Step 4 — Keep Your Records for Five Years

Under 19 U.S.C. § 1508, the importer must keep all records related to an entry for five years from the date of entry and produce them for CBP on request. That includes invoices, classification and valuation work papers, agency certificates, and correspondence. Good recordkeeping is your defense in any audit or post-entry review — and CBP can and does request records years after the goods have sold.

Entry Types at a Glance

Entry type	When it applies
Informal entry	Shipments generally valued at $2,500 or less (simplified process)
Formal entry	Shipments over $2,500; requires a customs bond and Form 7501
De minimis (Section 321)	Historically duty-free for shipments up to $800 — but as of 2026 this exemption is suspended; confirm current CBP guidance before relying on it

The de minimis rule has changed materially and remains in flux. Treat any low-value shipment as dutiable unless you have confirmed the current rule for the country of origin.

Frequently Asked Questions

Do I need a license to import into the United States?

CBP does not issue a general importer’s license. However, specific products require permits or authorizations from the agency that regulates them (FDA, FCC, ATF, USDA, and others), and you must have a customs bond for formal entries.

Can I import without a customs broker?

Legally, yes — you can self-file. In practice most importers use a licensed broker because entry filing, classification, and ACE transmission are technical and time-sensitive. You remain the importer of record either way.

How long do I have to keep import records?

Five years from the date of entry, under 19 U.S.C. § 1508. Keep invoices, entry documents, classification and valuation support, and any agency certificates.

What happens if I get the classification or value wrong?

You may owe back duties plus interest, and CBP can assess penalties under 19 U.S.C. § 1592 based on whether the error was negligent, grossly negligent, or fraudulent. Because reasonable care is your legal duty, supplier error does not excuse it.

The import process rewards getting the front end right — admissibility, classification, and value — long before the goods reach the port. Reidel Law Firm provides import and export compliance counsel for a predictable flat fee: get a flat-fee compliance memo before your next entry.