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Importing to United States

Customs duty, VAT, and import regulations — updated 2026

Key facts at a glance

Customs authority
U.S. Customs and Border Protection (CBP)
De minimis threshold
$800 USD per person per day
VAT / sales tax
No federal VAT (state sales taxes vary)
Typical duty range
0–20% depending on product and origin
Code system
10-digit HTS (Harmonized Tariff Schedule)
Currency
USD

⚡ 2026 tariff update

Major 2026 changes: reciprocal tariffs on most countries, 100%+ duties on Chinese EVs, Section 301 tariffs on Chinese goods (7.5–100%).

Overview

The United States uses the Harmonized Tariff Schedule (HTS) for import classification. Administered by U.S. Customs and Border Protection (CBP), duties are based on the product's HTS code and country of origin. The US has no federal VAT — state-level sales taxes may apply after customs clearance. The US de minimis threshold of $800 is the world's highest, meaning parcels valued under $800 per person per day enter duty-free without formal entry. However, this exemption does not apply to goods subject to Section 301 tariffs (Chinese goods), antidumping duties, or countervailing duties.

Import process

1. Goods arrive at a US port of entry 2. CBP reviews commercial invoice and shipping documents 3. Duties assessed based on HTS code and entered value 4. Shipments above $2,500 require formal entry (usually via a licensed customs broker) 5. Payment of duties required before release

Practical tips

✓ Use Section 321 (de minimis) for B2C shipments under $800 — no duties or formal entry required
✓ Chinese goods face Section 301 tariffs of 7.5–100% on top of regular MFN rates
✓ USMCA provides preferential (often zero) rates for qualifying goods from Canada and Mexico
✓ CBP may request proof of origin — keep records for 5 years

⛔ Restricted & prohibited goods

Certain agricultural products, firearms without licence, controlled substances, goods from sanctioned countries (Cuba, North Korea, Iran, Russia)

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