Importing goods into the United States can look complicated, but if you follow a clear process you can manage it successfully. This guide walks you through each main step: becoming an importer of record, classifying your goods, meeting federal agency rules, handling security filings and bonds, preparing documents, filing entry, paying duties and fees, and keeping records.

1. Become the Importer of Record

Before you begin importing, you must set yourself up as the importer of record (IOR). If you are a business, you normally use your employer identification number (EIN). If you are an individual you can use your Social Security number. You may also submit US Customs and Border Protection (CBP) Form 5106 to request a CBP-assigned importer number.

CBP does not require a general import licence for all merchandise. However many products require permits, licenses or certification from other agencies depending on what is being imported.

2. Classify Your Goods and Know Duty Rates

Each product you import must be given a Harmonized Tariff Schedule of the United States (HTSUS) ten-digit code. This code determines duty rates and whether quotas apply. If classification is unclear you can request a binding ruling from CBP.

You must also know the country of origin of the goods, the value, and how they are going to be used. These factors affect duties and admissibility.

3. Check Federal Agency Rules (Partner Government Agencies)

In addition to CBP rules, many products fall under the rules of other US government agencies. For example:

• US Food and Drug Administration (FDA) regulates foods, medical devices, cosmetics, animal feed
• US Department of Agriculture (USDA) regulates plants, seeds, wood packaging, animal‐products
• US Environmental Protection Agency (EPA) and other agencies oversee chemicals, vehicles, equipment.
• Consumer product safety, textiles and other goods may have special requirements and testing.

You must research early whether your product needs special approval, permit, certificate, or testing before import

4. Meet Security Filing and Customs Bond Requirements

If you are importing by ocean vessel into the United States you must file the Importer Security Filing (ISF) also known as “10 + 2”. This must be submitted at least 24 hours before the goods are loaded at the foreign port.

In many cases you will also need a customs bond. A bond guarantees that duties, taxes and fees will be paid and that you will comply with regulations. Most formal entries valued at $2,500 or more require a bond.

5. Prepare All Required Documents

You must prepare full and accurate documents before your goods arrive. Key documents include:

• A commercial invoice showing seller, buyer, description, quantity, unit price, currency, country of origin.
• A detailed packing list.
• A bill of lading (ocean) or air waybill (air freight)
• Entry classification lines with HTSUS codes and values.
• Any required permits, certificates, licenses from other agencies.
• Country-of-origin marking on the product or packaging under 19 CFR Part 134

Errors or omissions in these documents are among the main reasons shipments are delayed or held by CBP

6. File Entry, Pay Duties & Fees on Time

Once your goods arrive at the US port of entry your customs broker or you (as IOR) will file the entry summary and check for release. Entry is handled through the Automated Commercial Environment (ACE) system.

You must pay duties, processing fees, and other charges within the time specified by CBP (often 10 working days) after entry is accepted. Common charges include the Merchandise Processing Fee (MPF), Harbor Maintenance Fee (HMF) for ocean shipments, and any special tariffs or trade remedy duties.

7. Apply Reasonable Care and Maintain Records

CBP expects you as the importer of record to exercise “reasonable care”. This means you must provide accurate information about value, classification, quantities, origin, and other facts. You are legally responsible even if you use a broker.

You should keep all records for five years from the date of entry. Records include invoices, packing lists, certificates, documents used by your supplier, your internal classification and valuation logic, communications with your broker, proof of payment.

8. Special Considerations and Risk Mitigation

Here are a few specific areas to watch:

• E-commerce & low-value shipments: Historically the “de minimis” rule allowed low-value imports (under about $800) to enter duty free. Ensure you track current policy and thresholds.
• Informal vs Formal Entry: Shipments under certain value thresholds may qualify for informal entry which has fewer requirements. But many regulated goods always need formal entry
• Quotas and trade remedy duties: Some goods may be subject to quotas or higher tariffs once quota limits are reached
• Examination and cost of inspection: CBP can examine any shipment. You are responsible for unloading, storage and inspection costs. Budget accordingly.

9. Import Checklist You Can Use

• Register as importer of record with EIN/SSN or complete CBP Form 5106.
• Assign correct HTSUS codes for your goods and check duty rates.
• Identify all federal agency rules and get required permits or certifications.
• File ISF at least 24 hours before loading for ocean shipments.
• Secure required customs bond if formal entry is required.
• Prepare invoice, packing list, bill of lading, origin marking.
• File entry and pay duties and fees through ACE within timeframe.
• Maintain classification and valuation logic internally and keep records for five years.
• Monitor for special risks: quotas, trade remedy duties, examinations, e-commerce low value rules.

10. Use a Free Import Duty Calculator to Estimate Costs

Knowing your duty rates is important, but working out the final cost of importing can still be confusing. Duties, taxes, freight costs, insurance and handling fees all affect your total landed cost. This is where an import duty calculator becomes useful.

A duty calculator helps you:

• Estimate how much customs duty you will pay
• See taxes and fees before your shipment arrives
• Plan your pricing and profit margins
• Avoid surprise charges when goods reach US Customs

You can use our Free Import Duty Calculator to make this easier. Simply enter your HTS code, value, and shipping country. The tool uses US tariff data to estimate your import duty and taxes in seconds.

Using a calculator early in the process helps businesses make smarter decisions, negotiate better with suppliers and avoid unexpected costs at the border.

Importing goods into the US is about following a structured process and staying compliant. Your success comes from proper preparation: setting up your importer identity, classifying goods correctly, following federal agency rules, submitting accurate filings, paying duties on time and keeping full records.

With consistent application of these steps you can import confidently, minimize delays, avoid costly penalties and build a stronger cross-border trade operation.