Paying Duties and Fees: ACH vs Statements vs PMS (What to Pick)

Most importers pay customs duties and fees through CBP’s Automated Clearinghouse (ACH) system. If you import frequently and want one scheduled monthly payment, periodic monthly statements could benefit your business. Duties and fees are paid to U.S. Customs and Border Protection (CBP) through the (ACH).

What Customs Duties and Fees Do Importers Pay?

In the United States, customs duties are fees importers pay to CBP when bringing commodities into the country from a foreign trade partner. Duty rates vary by the type of commodity being imported and its country of origin. Tariffs, such as those invoked under Section 122 modify rates of duty, can increase this fee.

Besides duties, importers are also expected to pay the following fees for imported shipments:

• Merchandise Processing Fee (MPF): This is a fee that covers the cost of processing transactions, and is set at 0.3464% of the imported merchandise’s value. Some free trade agreements (FTA), such as the United States - Canada - Mexico Agreement (USMCA) negate this fee.
• Harbor Maintenance Fee (HMF): This is a fee that importers who bring goods into the country via ocean shipments will need to pay. It’s set at 0.125% of the commercial cargo’s value.

Some commodities, such as hazardous materials, incur additional customs fees from the partner government agencies (PGAs) in charge of regulating their importation. 

Note: FTA’s like the USMCA are one way you can reduce your import costs. 

How Do You Pay Customs Fees Through ACH

CBP’s ACH is a secure and nationwide electronic network used to accept and refund customs fee payments. To use this option, you must first create an account in CBP’s Automated Commercial Environment (ACE). 

Speaking of refunds, CBP mandated that the vast majority of importers receive future refunds via the ACH in February 2026. This was part of a government effort to move payments and refunds to electronic platforms rather than accepting and distributing paper checks.

Best For

Paying customs fees via CBP’s ACH is the best solution for the vast majority of commercial importers in the United States. While customs fee payments can be remitted at ports of entry, doing so via ACH is faster and reduces CBP’s administrative burden.

Here’s an example of when using an ACH could be helpful:

An importer running a small online store that sells boutique kitchenware brings in sets from Italy twice a month. Each import has its own entry summary, and the company wants to pay duties and fees as each shipment arrives. Rather than bundling payments together, the importer pays through the ACH to pay the duties and fees on each import directly. 

Common Pitfalls

You will need to set up an ACE account to use the ACH payment and refund method. Despite CBP’s mandate for the use of ACH in most custom fee refunds, the majority of Importers of Record (IORs) on file with CBP still haven’t done so. 

If you don’t have an ACE account and simply plan to use the ACH regardless, you won’t be able to. However, signing up is simple, making this potential pitfall easy to overcome. If you work with a customs broker, it’s likely your transactions are processed through their own ACE account, which is an acceptable alternative to having your own for the purposes of paying customs fees.

Option 2 — When Should You Use a Periodic Monthly Statement?

CBP’s Periodic Monthly Statement Program does not replace ACH. It changes how eligible entries are grouped and when they are paid. Instead of paying each entry separately, participating importers can pay eligible entries on the 15th working day of the following month through ACH. 

Best For

Periodic Monthly Statements are best used for the following reasons:

• A high-volume importer wants to reduce paperwork and lessen administrative responsibilities.
• The importer wishes to establish a predictable, scheduled payment window for customs fees.

Using this option is ideal for businesses that consistently bring imported shipments into the U.S.

Here’s an example of when using a Periodic Monthly Statement can be useful:

An online clothing store imports apparel from Vietnam 3 times a week through the same ports of entry every month. Rather than going through the process of paying for each shipment individually, the store takes advantage of CBP’s Periodic Monthly Statement program to combine them into one monthly payment. 

This reduces their administrative burden by making the payment process easier. 

Common Pitfalls

If your business prefers to pay entries individually, the Periodic Monthly Statement option from CBP is less than ideal. Some businesses prefer to pay their entry summaries on a form-by-form basis for accounting purposes. If that’s true of your business, Periodic Monthly Statements aren’t your best choice.

What to Choose 

There are two primary questions you should ask yourself when choosing between paying via standard ACH statements and Periodic Monthly Statements:

• How often do I import goods into the country?
• Would my business benefit greatly from a predictable payment schedule?

Let’s take a look at how answering these questions is the easiest way to determine how you should pay your customs fees.

Shipment Frequency/Volume

Importers who frequently bring goods into the country on a scheduled basis benefit most from participating in CBP’s Periodic Monthly Statement program. The program allows importers to pay fees for multiple entry summaries under one statement, reducing paperwork and alleviating administrative burdens.

If you only import infrequently, paying your statements individually won’t necessarily create an overwhelming amount of paperwork and documentation, so the Periodic Monthly Statement program won’t have as many advantages as it does for high-volume importers.

Cash Flow Preference

Using Periodic Monthly Statements leads to a more predictable and steady cash flow for businesses. Paying customs fees in this method streamlines accounting and reporting processes, and provides a duty deferral window not available with standard ACH payments.

Paying customs fees on individual summaries can create an irregular cash flow for your business, but smaller businesses aren’t as likely to be burdened by doing so compared to larger businesses with multiple employees and locations. 

How Do You Pay Customs Fees Step by Step?

Now that you know what customs fees you’re paying and the methods available to you, let’s take a look at the steps you should follow to complete your payment:

1. Confirm the duty and fee amounts on the entry summary.
2. Decide whether you or your customs broker will manage payment.
3. Use ACH in ACE for standard payment, or Periodic Monthly Statement if you import frequently.
4. Pay within the required timeframe to avoid release delays.
5. Keep your payment records and monitor your shipment release status.

Following these steps carefully will ensure your payments to CBP are accurate and timely. 

Pay Fees On Time with USA Customs Clearance

The right payment method depends on your import volume, accounting preferences, and whether you want to pay each entry individually or on a monthly schedule. If you import frequently, PMS can reduce admin work and create a more predictable payment cycle. If you import less often, standard ACH payment is usually simpler.

Call us today at  (855) 912-0406 or reach out to us on our contact page to start taking the guesswork out of paying customs fees.

Sources:

Automated Clearinghouse (ACH), CBP, 2025

ACE: The Import and Export Processing System, CBP, 2026

Periodic Monthly Statement, CBP, 2025