INTERNATIONAL TRADE LAW
Importing into the United States: How It Works
To import into the United States, you become the “importer of record”: you classify your goods, post a customs bond, file an entry with U.S. Customs and Border Protection (CBP), and pay the duties and taxes owed. That legal responsibility sits with you — not your supplier and not your freight forwarder — even when a customs broker files the paperwork on your behalf. This guide walks through the import process, who is on the hook, and the rules that decide what you owe.
The Import Process, Step by Step
Most commercial imports follow the same sequence, regardless of what you are bringing in:
- Confirm admissibility. Make sure the goods are legal to import and identify any agency (FDA, USDA, EPA, CPSC) that regulates them.
- Classify and value the goods. Assign the correct 10-digit code under the Harmonized Tariff Schedule (HTS) and declare the customs value.
- Post a customs bond. A bond (CBP Form 301) guarantees CBP that duties, taxes, and penalties will be paid.
- File the entry. Your broker files for release (CBP Form 3461), and the entry summary (CBP Form 7501) follows.
- Pay duties and clear. Once duties are paid and any partner-agency holds are cleared, CBP releases the goods.
The entry summary on CBP Form 7501 is due within 10 working days of the goods’ release. It is the official record of your classification, value, and the duties owed, so accuracy here is what keeps you out of trouble later.
Who Is the Importer of Record?
The importer of record is the party legally responsible for the import — for declaring the goods correctly and for paying all duties, taxes, and fees. Under CBP’s regulations (19 C.F.R. § 141.1), that liability attaches to the importer of record, full stop. A customs broker can prepare and transmit your entry, and a seller can quote you “delivered duty paid,” but the legal duty to CBP stays with the importer of record. Choosing to be the importer of record is choosing the compliance obligation that comes with it.
The Legal Framework: the Tariff Act and the Mod Act
Two statutes anchor U.S. import law. The Tariff Act of 1930 is the backbone — it sets up the duty system, classification, valuation, and CBP’s enforcement powers. The Customs Modernization Act of 1993 (the “Mod Act”) then shifted the burden of getting it right onto importers. The Mod Act created two duties you will hear constantly: informed compliance (you are expected to know the rules) and reasonable care (you must take real steps to declare goods correctly). In practice, “I didn’t know” is not a defense. The flip side is that CBP runs the entry process through the electronic Automated Commercial Environment (ACE) system, which is where brokers file and where your import history lives.
What Decides What You Owe: Classification, Value, and Origin
Three data points drive your duty bill, and all three are your responsibility to get right:
| Element | What it means | Why it matters |
|---|---|---|
| HTS classification | The 10-digit code for your product | Sets the base duty rate |
| Customs value | The price actually paid or payable | The amount duty is calculated on |
| Country of origin | Where the goods were made (not just shipped from) | Drives the rate, trade-remedy exposure, and marking |
Classification is the one importers underestimate most — a single wrong digit can change the rate or trigger a special tariff. Our primer on customs classification and our crash course in the Harmonized Tariff Schedule walk through how the system is built. Origin is equally consequential, because it determines trade-program eligibility and exposure to antidumping and countervailing duties; see our guide to country-of-origin determinations.
Duties, Trade Remedies, and Ways to Lower Them
Standard duties are usually ad valorem (a percentage of value), though some are specific (per unit) or compound. On top of the base rate, certain goods carry trade remedies — antidumping or countervailing duties aimed at unfairly priced or subsidized imports — and these can dwarf the ordinary rate. There are also legitimate ways to reduce or defer duty: a free trade agreement can cut the rate to zero for qualifying goods, while a foreign-trade zone or bonded warehouse can defer payment until goods enter U.S. commerce.
Partner Government Agencies
CBP enforces its own rules and acts as the gatekeeper for dozens of other agencies. If you import food, supplements, drugs, or medical devices, the FDA has requirements; chemicals and pesticides bring in the EPA; consumer products bring in the CPSC; and agricultural goods bring in the USDA. The practical lesson: clearing CBP is necessary but not always sufficient — confirm every agency that touches your product before the goods ship, not after they are sitting at the port.
A Note on Small Shipments and De Minimis
For years, the Section 321 “de minimis” rule let shipments valued at $800 or less enter duty-free with minimal paperwork. That exemption was suspended for all countries effective August 29, 2025, so as of mid-2026 even low-value shipments generally require a formal entry and duties. This area is moving quickly, so confirm the current rule before relying on any value threshold.
Frequently Asked Questions
Do I need a customs broker to import? No — there is no legal requirement to use one. But brokers are licensed by CBP to file entries, and most importers use one because the classification and entry rules are technical. The legal responsibility stays with you either way.
What is a customs bond and do I need one? A customs bond (CBP Form 301) guarantees CBP that your duties and any penalties will be paid. A bond is required for most commercial entries; you can post a single-entry bond or an annual continuous bond.
Is the importer of record the same as the buyer? Not necessarily. The importer of record is whoever is named on the entry as legally responsible. It is often the U.S. buyer, but the role — and its liability — can be assigned by agreement, so confirm who is actually carrying it.
How are import duties calculated? Duty equals the customs value times the rate for your HTS classification, adjusted for country of origin and any trade remedies or trade-program benefits. Getting classification and value right is what makes the number correct.
Importing for the first time? Reidel Law Firm helps importers classify goods, structure entries, and build a compliance program that holds up under CBP scrutiny — flat-fee import/export compliance work with direct attorney access. Get an import compliance memo →
