How to Import to the US: A Step-by-Step Guide

Importing into the US comes down to five steps: classify your product, identify every agency that regulates it, post a customs bond, file your entry with Customs and Border Protection (CBP), and pay the duties owed. CBP is the lead enforcer at the border, but it works alongside dozens of other federal agencies. The importer of record — usually you — is legally responsible for getting every step right, even when a broker does the paperwork.

This guide walks through the process in order so you know what each stage requires before your goods ship.

The Import Process at a Glance

Step	What it involves	Who is responsible
1. Classify	Assign the correct HTS code and duty rate	Importer of record
2. Check agencies	Identify CBP partner agencies (FDA, USDA, CPSC, etc.)	Importer of record
3. Post a bond	Secure a customs bond (CBP Form 301)	Importer / surety
4. File the entry	Submit release and entry summary to CBP	Importer or customs broker
5. Clear and pay	Pay duties and taxes; release the goods	Importer / broker

Step 1: Classify Your Goods in the HTS

Every import starts with a classification code from the Harmonized Tariff Schedule of the United States (HTS). The HTS lists nearly every product that can enter the country, the unit of measure, and the duty rate that applies. Your ten-digit HTS code is the single most important data point on the entry — it drives the duty rate, the paperwork, and which special rules apply.

The HTS sets out two duty columns. Column 1 covers countries with normal trade relations and contains the General rate plus any Special (reduced or duty-free) rate available under a trade program or agreement. Column 2 carries much higher rates for countries that do not have normal trade relations status. As of 2026, Column 2 applies to imports from Cuba, North Korea, Russia, and Belarus — Russia and Belarus were moved to Column 2 in 2022 after Congress suspended their normal trade relations.

CBP requires the importer to report the HTS code and duty rate; the agency does not assign it for you. Under the “reasonable care” standard in