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 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 U.S. customs law, an honest mistake can still cost you back-duties and penalties, so it pays to classify carefully. Our tariff classification basics and HTS crash course explain how to read the schedule, and you can lock in an uncertain code with a CBP binding ruling.

Step 2: Identify the Agencies That Regulate Your Product

CBP clears every shipment, but it enforces the rules of more than 40 partner government agencies (PGAs). Depending on what you import, one or more of these may have requirements you must satisfy first:

• FDA — food, drugs, cosmetics, medical devices.
• USDA — agricultural goods, plants, animal products.
• CPSC — consumer products and children’s goods.
• EPA — chemicals, vehicles, engines, pesticides.
• DOT/NHTSA — motor vehicles and equipment.
• FCC — devices that emit radio frequency.

These agencies set labeling, testing, certification, and sometimes pre-import authorization requirements. Most are now filed electronically through CBP’s Automated Commercial Environment (ACE), the “single window” that routes your entry data to the right agency. Missing one required element can get your shipment held, refused, or seized. Our guides to import licensing and import safety regulations break the agency rules down further.

Step 3: Post a Customs Bond

CBP requires a customs bond for most commercial imports. The bond guarantees that duties, taxes, and penalties will be paid even if the importer defaults. The surety’s identity is recorded on CBP Form 301. You can buy a single-entry bond for a one-off shipment or a continuous bond that covers a year of entries — the continuous bond is usually the better value for regular importers.

Step 4: File the Entry With CBP

Filing an entry happens in two parts. First, you (or your customs broker) submit CBP Form 3461 (Entry/Immediate Delivery) to request release of the goods from CBP custody. Then, within 10 working days of release, you file the CBP Form 7501 (Entry Summary) — the official record of the import that states the full description, HTS classification, value, and duties owed.

Most importers use a licensed customs broker to file electronically through ACE. A broker can make the process smoother, but the legal responsibility for accuracy stays with the importer of record. We regularly help importers whose broker filed the standard forms without researching the extra agency paperwork a particular shipment needed — and then had to sort out the resulting hold.

Step 5: Clear Customs and Pay Duties

When the goods arrive, you pay the assessed duties and taxes and CBP releases the shipment. Plan to budget for duties on every commercial import: the longstanding Section 321 “de minimis” exemption, which let shipments valued at $800 or less enter duty-free, was suspended for all countries effective August 29, 2025. As of mid-2026, low-value shipments no longer clear duty-free, so confirm the current treatment before you rely on it.

If a shipment is held or detained, work with your broker to find out which agency is holding it and what it needs. Acting quickly — and documenting your reasonable care along the way — is the best way to limit delay and cost.

Frequently Asked Questions

Do I need a license to import into the US? There is no single, general import license. Whether you need a permit depends on the product and the agency that regulates it — see our import licensing guide.

Who is the importer of record? The importer of record is the party responsible for filing the entry, classifying and valuing the goods, and paying duties. That legal responsibility stays with you even if a broker files the paperwork.

Do I have to use a customs broker? No, but most importers do. A broker files electronically through ACE and knows the agency requirements, though the reasonable-care obligation remains yours.

How are import duties calculated? Duties are based on your HTS classification and the customs value of the goods, adjusted for any trade program, special tariff, or trade-remedy duty that applies to your product and its country of origin.

Bringing a product into the US market? Reidel Law Firm prepares flat-fee import/export compliance memos and guides importers through classification, agency rules, and customs entry with direct attorney access. Get an import compliance memo →