Before Your Goods Leave the Factory
US customs compliance begins before your goods are even loaded onto a ship. Here's what to set up in advance:
Importer Security Filing (ISF): The 24-Hour Rule
For ocean shipments to the US, you must file an Importer Security Filing (ISF) — also called "10+2" — with CBP at least 24 hours before the goods are loaded onto a vessel bound for the US.
The ISF requires 10 data elements from the importer (seller, buyer, manufacturer, ship-to party, HTS codes, container stuffing location, and others) plus 2 from the carrier. Failure to file on time carries penalties up to $5,000 per violation. Your customs broker can handle ISF filing for $25–$50.
Customs Bond
Any formal customs entry (goods valued over $2,500, or regulated goods at any value) requires a customs bond. The bond guarantees that you will pay any duties, taxes, and fees owed to CBP.
Two types:
- Single-entry bond: Covers one shipment. Cost is typically 0.5% of the shipment value, minimum ~$50. Good for occasional importers.
- Continuous bond: Annual bond covering all entries, typically $500/year. Required if you import more than a few shipments per year. Required to have a carnet for certain goods.
The Role of a Customs Broker
A licensed customs broker is authorized by CBP to act on your behalf to file entry documents, pay duties, and communicate with CBP. For first-time importers, using a broker is strongly recommended.
Brokers charge per shipment (typically $100–$300 for routine formal entries) and save you from costly mistakes. They also handle ISF filing, keep up with regulatory changes, and can advise on HTS classification.
CBP Entry Types
Customs entries are categorized by value and type of goods:
- Informal entry: For goods valued under $2,500. Simpler paperwork, no bond required in most cases.
- Formal entry: Required for goods valued over $2,500. Full documentation, bond required.
- Informal consumption entry (Type 11): Most common for commercial shipments under $2,500.
- Formal consumption entry (Type 01): Most common for commercial shipments over $2,500.
Required Documents
For a standard formal entry, you will need:
- Commercial invoice — must include seller, buyer, description of goods, HTS codes, quantity, unit price, total value, and country of origin
- Packing list — details contents of each carton or pallet
- Bill of lading (ocean) or air waybill (air) — the transport contract and proof of shipment
- Arrival notice — issued by the carrier upon arrival at the US port
Additional documents may be required for regulated goods: FDA registration for food/cosmetics/medical devices, EPA compliance for engines and vehicles, CPSC certificates of conformity for consumer products, etc.
De Minimis: The $800 Threshold
Goods valued at $800 or less can generally enter the US duty-free under the de minimis provision (Section 321). This threshold covers individual shipments sent directly to a US consumer. Commercial importers cannot use de minimis for bulk shipments — it is designed for B2C e-commerce and personal imports.
Note: Section 301 tariffs on Chinese-origin goods have an exception — even goods under $800 that are subject to Section 301 List 1–4 tariffs are NOT exempt under de minimis (starting 2024 enforcement).
Anti-Dumping and Countervailing Duties
Beyond normal tariffs, some products are subject to anti-dumping (AD) or countervailing duty (CVD) orders that can add hundreds of percent in additional duties. These apply to specific products from specific countries where CBP has determined goods were sold below cost (dumping) or received unfair government subsidies.
Always check for AD/CVD orders on your product before importing. Unexpected AD/CVD liability has blindsided importers with bills for thousands of dollars per shipment. Your customs broker can check for existing orders.
Summary Checklist for First-Time Importers
- Get your Importer of Record (IOR) number (your EIN or SSN)
- Find your HTS code — use TariffPeek
- Calculate expected duties and fees before ordering
- Hire a licensed customs broker
- Get a continuous bond if you plan to import regularly
- File ISF 24 hours before vessel loading
- Prepare accurate commercial invoice and packing list
- Check for AD/CVD orders on your product