Overview of US Customs and Border Protection (CBP)
The United States' customs authority is Customs and Border Protection (CBP), an agency within the Department of Homeland Security. CBP is responsible for regulating and facilitating international trade, collecting import duties, and enforcing US trade laws at over 300 ports of entry across the country.
The US is one of the world's largest import markets, and understanding CBP's rules is essential for any business or individual looking to bring goods into the country.
How Goods Enter the US: Entry Types
CBP recognizes several types of import entries depending on the nature and value of the shipment:
- Informal Entry — for commercial shipments valued under $2,500 USD; simplified process
- Formal Entry — required for shipments valued at $2,500 or more; requires a licensed customs broker and a Customs Bond
- Section 321 (De Minimis) — shipments valued at $800 or less are generally duty-free and may clear without a formal entry
- Temporary Importation Under Bond (TIB) — for goods imported temporarily and to be re-exported
Key Documentation Required
For formal entries into the US, importers must typically provide:
- Commercial Invoice (in English, or with a certified translation)
- Packing List
- Bill of Lading or Air Waybill
- Entry Summary (CBP Form 7501)
- Certificate of Origin (when claiming FTA preferential rates)
- ISF Filing (Importer Security Filing) — required 24 hours before ocean cargo departs for the US
US Tariff Structure
The US uses the Harmonized Tariff Schedule of the United States (HTSUS) to classify imported goods and determine duty rates. The US maintains several tariff columns:
| Column | Applies To | Typical Rate |
|---|---|---|
| Column 1 – General (MFN) | WTO member countries | 0–20% (most goods under 5%) |
| Special (FTA rates) | FTA partner countries | Often 0% |
| Column 2 | Non-MFN countries (rare) | Much higher rates |
| Section 301 Tariffs | Certain goods from China | 7.5%–25% or more |
Key US Trade Agreements
The US has free trade agreements with a number of countries that provide preferential duty rates, including:
- USMCA — United States, Mexico, and Canada
- US–EU — No comprehensive FTA currently in effect
- KORUS — US–Korea Free Trade Agreement
- CAFTA-DR — Central American countries and the Dominican Republic
- Bilateral FTAs with Australia, Japan, Chile, Singapore, and others
Prohibited and Restricted Items
CBP enforces strict rules on what may and may not enter the US. Prohibited items include certain agricultural products (without inspection), counterfeit goods, and items from sanctioned countries. Restricted items — which may be imported with the proper permits — include firearms, medications, alcohol, and certain foods.
Customs Bonds
Any importer making formal entries into the US must have a Customs Bond. This is a financial guarantee to CBP that the importer will pay all applicable duties, taxes, and fees. Bonds can be:
- Single Transaction Bonds — cover one specific shipment
- Continuous Bonds — cover all shipments over a 12-month period; recommended for regular importers
Tips for Importing Into the US
- File your Importer Security Filing (ISF) on time to avoid penalties
- Work with a CBP-licensed customs broker for formal entries
- Check whether your goods are subject to Section 301 China tariffs or anti-dumping duties
- Verify FTA eligibility and have the correct origin documentation ready
- Register with CBP's ACE (Automated Commercial Environment) system if you import regularly