Importing Goods Into the USA: Documents, Duties, and More

New importers eager to enter the world of international trade often commit fundamental errors that make the already complicated process of importing goods into the USA even more difficult. No matter what products or commodities you plan to import, there are some steps common to the process all importers should follow and expect to encounter when bringing shipments into the country from foreign trade partners.

Key Takeaways

• Before you try to import any products for resale into the US, you should first create a business, then apply for Importer of Record registration, and finally acquire a continuous customs bond.
• You can narrow your choice of suppliers by examining year-over-year trade data, such as top trade partners and their most popular exported goods.
• When your shipment arrives, you’ll need to submit release paperwork and pay any fees due to US Customs and Border Protection (CBP) within ten days of your cargo’s entry.
• Once you receive your shipment, you may still have some interactions with CBP via audits or submission of post-clearance documents like Post Summary Corrections and Formal Protests.

Whether you’re based in the US or a foreign country, this guide will put you on the path to successfully importing goods into the USA.

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The First Steps to Starting Your Import Business

Far too often, new importers start their business endeavors by purchasing goods and expecting the shipment to simply arrive and process like any other transaction. This is how goods end up stuck in port while frustrated importers scramble to find out how to get the items they paid for.

1. Before you start importing goods, you should first create and register your business. The process for this varies from state to state and country by country. What you can’t do is simply make up a business name to use as an importer: it must be formally registered. 

Businesses registered in the United States will need to apply for an Employee Identification Number (EIN) from the Internal Revenue Service (IRS). You’ll need this unique identifier before registering as an importer. If your business isn’t registered in the US, there will be an extra step I’ll explain later on.

2. Next, you’ll need to fill out and submit CBP Form 5106, the Create/Update Importer Identity Form. Successful submission of this form will establish you as an Importer of Record (IOR) in the United States. As an IOR, you’ll be formally responsible for the payment of tariffs and duties on goods you import, as well as adherence to regulations established by CBP and any Partner Government Agencies (PGAs) relevant to your imported goods.

Foreign business owners without an SSN or EIN who wish to register as IORs may need to provide copies of their Articles of Incorporation during this process. Afterward, CBP will assign the business a Customs Assigned Importer Number (CAIN) for use on the IOR application.

3. Finally, you’ll need a customs bond on file with CBP to import shipments valued at $2,500 or more. These are referred to as formal shipments. For business owners, this usually means purchasing what’s called a continuous customs bond, which is good for 12 months from its date of issue. 

CBP prescribes a $50,000 minimum for continuous customs bond coverage. The bond should be sufficient to cover 10% of your estimated duties, taxes, and fees over a 12-month period. You can base these estimates on proprietary historical data (if you have any), but new businesses usually base this estimate off projected sales over the course of a year instead. 

By following the three steps listed above, you’ll be well prepared to begin the process of purchasing and importing goods from overseas. Before choosing a supplier, however, it’s worthwhile to learn with which countries and trade partners the US does the most business. 

Related: How to Start an Import/Export Business

Where to Source Your Imported Goods: Top Trade Partners

If you’ve decided to become an importer, you probably already have a good idea of what products you want to sell. That brings us to the next question: from which trade partners should you source your goods?

Some countries are better at producing certain types of commodities than others. For instance, China’s abundance of rare earths gives them an advantage in the manufacturing of electronics. To get an idea of where you should start looking, I’ve put together a list of the top US trade partners from October 2025, which is the most recent data available as of this writing.

These five countries alone represent over half of the total value of imported goods in October 48.52025.

No matter which country you choose, you’ll need to make shipping arrangements with your supplier to actually receive the goods. Before doing so, you’d be wise to familiarize yourself with the internationally recognized shipping terms that outline who is responsible for what in a given shipment.

Related: 11 Types of Incoterms

How Incoterms® Affect Your Imported Shipment

In importing, Incoterms® are used to define the division of responsibilities, risks, and costs between the buyer and seller on an imported shipment. For instance, the Delivery Duty Paid (DDP) Incoterm® places the vast majority of responsibility for shipping and customs clearance on the seller. Under DDP, the buyer’s responsibilities include purchasing and taking delivery of the shipment.

Other terms divide responsibilities more evenly, such as Delivery at Place (DAP), which is similar to DDP but places responsibility for customs clearance in the receiving country on the buyer. When you start shopping for goods or commodities to import, pay careful attention to the proposed Incoterm® of the transaction so you know exactly where your responsibilities and risks lie.

Documentation Requirements for Importing Goods to the US

When you or your designated agent make shipping arrangements for your goods, you’ll be provided with a few pieces of important paperwork. Much of the information found on that paperwork will be used to fill out customs forms that will be necessary to clear and release your shipment once it reaches its port of destination in the US.

Let’s start with the documents associated with purchasing and shipping your imported goods.

• Bill of Lading (BOL): A legal document issued by the carrier to the consignee, buyer, or importer. It details what goods are being carried, the Incoterms® of the shipment, and information about the consignor and consignee.
• Commercial Invoice: Issued from the seller to the buyer, this invoice includes the value, quantity, and description of the goods in a shipment. CBP uses it in the process of duty assessment and compliance evaluation.
• Packing List: This document details the content of each package or container in a shipment. Customs agents use it to match declared imports vs actual imports. 
• Cargo Manifest: This will be submitted by your carrier, but it’s important to be aware of the manifest’s overall importance to the customs clearance process.

Other documents, like the pro forma invoice, aren’t as important for informing your customs clearance paperwork. Speaking of which, there are some customs forms you’ll always have to submit regardless of what goods you’re importing.

• Entry Summary: CBP Form 7501 is used to inform the agency of the items on your shipment, their declared value, and estimated duties, along with a slew of other information. It’s one of the most important documents in the customs clearance process.
• Importer Security Filing (ISF): Also known as the 10+2 filing, the ISF must be submitted to CBP for all freight shipments entering the country via ocean shipping, with some exceptions for bulk cargo. It is an advance security filing used to identify high-risk goods that may require inspection.

There are other documents that are unique to certain modes of transportation and goods that are regulated by PGAs. The list below isn’t exhaustive, but contains some of the most commonly imported goods that require additional paperwork or information beyond the standard import documents. 

• Food
• Pharmaceuticals
• Alcohol/spirits
• Firearms
• Vehicles and engines
• Live animals
• Hazardous materials

Some of these goods, in addition to extra documentation, also require the importer to get a special license or permission from the relevant PGA prior to importation. This can add to your overall import costs, which I’ll now explain in greater detail.

Duties, Tariffs, and Other Customs Fees

The actual cost of your goods is just one part of the overall fees associated with an imported shipment. Costs don’t end at freight expenses either: an important part of your total landed costs will include customs fees, which include:

• Duties and Tariffs: Often used interchangeably, these terms refer to taxes on imported goods paid by the importer of record to CBP.
• Merchandise Processing Fee: For formal entries, this fee is 0.3464% of the value of the goods themselves exclusive of duties, freight, and insurance. The fee cannot be lower than $33.58 or higher than $651.50.
• Harbor Maintenance Fee (HMF): This fee is assessed on shipments that arrive via cargo vessel at US ports. It does not apply to air freight. 
• Miscellaneous Fees: Some fees apply only to specific goods and commodities. For instance, the Environmental Protection Agency (EPA) assesses surcharges on the importation of high-risk items they regulate.

These fees must be paid within ten days of your shipment’s arrival. 

It’s also important to remember that you’ll have to pay these fees based on your estimates or those provided by your customs broker: during an audit, CBP may determine that you’ve used the wrong Harmonized Tariff Schedule (HTS) code on one or more shipments, which could result in having to pay more in duties than you anticipated. This is another great reason to partner with a broker rather than trying to handle customs clearance on your own. 

How to Find Your HTS Code

The United States HTS is based on the internationally recognized Harmonized System (HS) of commodity classification. It is an exhaustive list with codes for every conceivable good you could import, as well as codes that modify tariff and duty rates based on factors like country of origin.

Since HTS codes are used to determine the duties due to CBP for imported goods, getting the right code is crucial to avoid audits, fines, and other punitive actions. The complexity of the HTS and the rules used to interpret a product’s proper classification make it very difficult for those without customs brokerage experience to reliably get the right code on a consistent basis.

Knowing the anatomy of an HTS code can help you find the right ones for your imported goods. They can be broken down as follows: I’ll use the code for an electric guitar valued at over $100 as an example: 9202.90.4000.

Our USA Customs Clearance HTS lookup tool can also help you narrow down your selection, but working with a customs broker is the best way to ensure you use the right code, pay the correct amount of duties, and avoid delays due to inaccurate documentation. 

Related: How Do I Find My HTS Code?

What Happens At Customs Clearance?

Assuming the information on your entry summary is correct and there are no delays from factors like CBP inspections or port congestion, your shipment could be cleared within about 48 to 72 hours of arrival. However, it’s not uncommon for goods to be released prior to clearance.

Once again, assuming nothing goes awry, successful submission of form 3461 will release your goods for delivery. Keep in mind there is a chance that, if you receive your goods prior to clearance, CBP may request that they be returned to port or brought to a specified site for inspection purposes. This occurrence is difficult to anticipate, and is less likely when working through a customs brokerage that already has an established relationship with CBP.

The time frames mentioned above reflect shipments received via ocean freight. Air cargo tends to clear even faster, and goods moving by truck will have their shipments cleared at border crossing.

Related: What Happens After Customs Clearance?

Post-Clearance Options for US Importers

So, you’ve followed all the steps necessary, paid your customs fees, and your shipment is in your hands. Even with all that done, there’s a chance you’re not quite finished yet.

Since many customs fees are based on estimates which are themselves based on interpreting the HTS, smart import/export business owners conduct routine audits after the clearance and release processes. During this process, you may find that a simple error caused you to overpay or underpay duties. You might also decide to challenge a decision made by CBP regarding your shipment.

Depending on the mistakes made, the date of your shipment’s entry, and the time that has transpired since will give you some options:

• File a Post-Summary Correction: Also known as a PSC, this document can be used to correct certain data points on an entry summary. These can be filed within 300 days of the shipment’s entry, but no fewer than 15 days prior to liquidation by CBP.
• File a Protest: A protest can be filed up to 180 days after liquidation. It is used to contest CBP decisions regarding imported goods, such as an increased appraisal of tariffs and duties.
• Submit a Customs Drawback: In situations where you end up destroying or re-exporting goods before they enter the market, you may be entitled to a refund of part of your duties. Drawback is the process by which you apply for these refunds.

Correcting paperwork is a time-consuming process that can tie up excess funds prior to correction, refunding, and liquidation. The best way to avoid the issues fixed by these processes is to avoid them in the first place by working with an experienced customs broker.

Start Importing Goods Today With USA Customs Clearance

Shipping goods into the US from foreign trade partners requires attention to detail, compliance with CBP regulations, and knowledge of both customs clearance and freight shipping processes. By partnering with the Licensed Customs Brokers at USA Customs Clearance, you’ll be able to import with confidence knowing your goods will come into the country safely, legally, and without unnecessary delays. 
Call us today at (855) 912-0406 or fill out a contact form online. We’re ready to help you easily import goods into the USA.