Importing into the U.S. doesn’t run on one master form. It runs on a chain of documents, each owned by a different party and each due at a different moment: some before your supplier even loads the container, others within days of the goods landing, and a few you’ll need to produce years later if U.S. Customs and Border Protection (CBP) comes asking.
Below is that chain in the order you’ll meet it, followed by what changed in 2026 and what’s already scheduled for 2027.
The Core Document Set at a Glance
| Document | Who usually prepares it | When it’s due | Required for |
| Importer of record number | You (EIN, or CBP Form 5106) | Before the first entry | Every entry |
| Customs bond | Surety, through your broker | Before a formal entry is filed | Formal entries and many regulated goods |
| Commercial invoice | Seller | Before arrival | Every commercial shipment |
| Packing list | Seller or shipper | Before arrival | Practically every shipment |
| Bill of lading or air waybill | Carrier | At departure | Proof you’re entitled to pick up the goods |
| Importer Security Filing (ISF 10+2) | You or your broker | 24 hours before loading at the foreign port | Ocean freight only |
| Entry (CBP Form 3461 or ACE cargo release) | Customs broker | Within 15 days of arrival | Release of the goods |
| Entry summary (CBP Form 7501) and duty payment | Customs broker | Within 10 working days of release | Formal entries |
| Partner agency documents (FDA, USDA, CPSC, and others) | You, supplier, or lab | With or before the entry | Regulated products |
| Certificate or certification of origin | Exporter, producer, or importer | At entry, if claiming a trade preference | Lower or zero duty under trade agreements |
Stage One: Before You Place the Order
Get an importer of record number
The importer of record (IOR) is the party legally responsible for the shipment: paying duties, filing correctly, and keeping records. Businesses normally use their IRS employer identification number, which you can get with the paperwork in our EIN application guide. Individuals and foreign companies without an EIN can request a CBP-assigned number by filing CBP Form 5106. Here’s more on how the importer of record number works.
There’s no general federal “import license.” What you may need instead are product-specific permits from agencies like the FDA or USDA, plus whatever your state requires to run the business. Our page on import licenses in the USA sorts out which goods trigger a permit.
Classify the product
Every item gets a 10-digit Harmonized Tariff Schedule (HTS) code. That code drives your duty rate, whether extra tariffs apply, and which partner agencies get notified. Misclassification is one of the most common reasons importers end up owing back duties and penalties. Use a step-by-step HTS code lookup before you finalize pricing with your supplier, not after.
Check whether another agency regulates it
CBP enforces rules for dozens of partner government agencies. Common ones:
- FDA: food, beverages, cosmetics, medical devices, drugs, and radiation-emitting electronics. Food shipments need prior notice before arrival, and food facilities must be registered with the FDA.
- USDA (APHIS and FSIS): plants, seeds, animal products, meat, and wood packaging material, which must meet the international ISPM 15 treatment standard.
- CPSC: children’s products and other consumer goods covered by a mandatory safety rule.
- EPA and DOT: vehicles, engines, and certain chemicals. Car importers should read up on the EPA and DOT forms for importing a car.
- TTB: wine, beer, and spirits.
- Fish and Wildlife Service: anything made from protected species, including some leather and exotic materials.
When an agency is involved, its paperwork is not optional. Our overview of special import permits covers the most common ones.
Stage Two: Before the Goods Ship
Commercial invoice
This is the single most important document in the file. CBP uses it to verify value, classification, and origin. Federal regulations require it to show, among other things:
- Seller and buyer names and addresses
- Detailed description of the merchandise (not just “parts” or “samples”)
- Quantities, unit prices, and total value, with currency
- Country of origin
- Terms of sale (for example, FOB or CIF)
- Any discounts, commissions, or assists not reflected in the price
A pro forma invoice is acceptable at entry only if the final commercial invoice follows.
Packing list and transport document
The packing list shows how goods are packed: carton counts, weights, dimensions, and marks. The bill of lading (ocean) or air waybill (air) is the carrier’s receipt and your proof of the right to claim the cargo. Make sure the consignee and notify party match the IOR on your entry; mismatches cause holds.
Importer Security Filing (ocean only)
For ocean freight, CBP requires the ISF, often called “10+2,” at least 24 hours before the cargo is loaded on the vessel at the foreign port. The importer supplies ten data elements, including the seller, buyer, manufacturer, ship-to party, country of origin, and HTS number; the carrier supplies two more. Late or inaccurate filings can bring penalties of up to $5,000 per violation, so most importers have their broker file it as soon as the supplier confirms the booking.
Customs bond
A customs bond is a financial guarantee that you’ll pay duties and follow the rules. It’s required for formal entries and for many regulated shipments regardless of value. You can buy a single-entry bond for one shipment or a continuous bond that covers a full year of entries; the minimum continuous bond is $50,000. Compare single-entry vs. continuous customs bonds and see the usual customs bond documents a surety will ask for.
Stage Three: When the Shipment Arrives
Informal vs. formal entry
The entry type depends mostly on value:
| Shipment value | Entry type | Bond needed? |
| $2,500 or less | Informal entry (Type 11) | Usually not, unless the goods are regulated |
| Over $2,500 | Formal entry (Type 01) | Yes |
| Any value, if subject to quota or antidumping/countervailing duties | Formal entry | Yes |
Within 15 calendar days of arrival, your broker files the entry so CBP can release the goods. For formal entries, the entry summary (CBP Form 7501) and estimated duties are due within 10 working days of release.
What you’ll pay at entry
Besides duty itself, expect government fees. For entries on or after October 1, 2026, the merchandise processing fee on formal entries is 0.3464% of the entered value, with a minimum of $34.58 and a maximum of $670.86 per entry. Ocean shipments also carry a harbor maintenance fee of 0.125% of cargo value. Informal entries pay a small flat processing fee instead.
Claiming a trade preference
Goods that qualify under a free trade agreement can enter at reduced or zero duty, but only if you claim it with the right paperwork. For Mexico and Canada, that means a USMCA certification of origin with nine required data elements; it doesn’t have to be on an official form. Some other countries’ preference programs still use traditional certificates, sometimes issued by a chamber of commerce.
Country of origin marking
Most imported items, or their containers, must be marked in English with the country of origin in a way the end buyer can see. Goods that arrive unmarked can be held until they’re relabeled under CBP supervision, or face a 10% marking duty.
What Changed in 2026, and What’s Coming in 2027
The rules shifted more in the past 18 months than in the previous decade. Here’s the short version:
| Date | Change | What it means for your paperwork |
| Aug. 29, 2025 | Duty-free de minimis treatment ($800 and under) suspended for all countries | Low-value packages need an informal or formal entry and owe duty |
| Feb. 20, 2026 | Supreme Court rules that IEEPA doesn’t authorize tariffs | “Reciprocal” and other IEEPA tariffs end; refunds handled through CBP’s process in ACE |
| Feb. 24 to July 24, 2026 | Temporary 10% Section 122 surcharge in effect, then expires | Entries in that window paid it; its legality is still on appeal |
| June 24, 2026 | CBP rule makes the de minimis suspension indefinite | Entry Type 86 is gone; Type 11 is the main route for low-value shipments |
| July 8, 2026 | CPSC certificate data must be eFiled with the entry | Regulated consumer products can’t clear without certificate data |
| Oct. 1, 2026 | New customs user fee amounts for fiscal 2027 | Higher MPF minimum and maximum |
| July 1, 2027 | Statutory de minimis exemption repealed | The suspension becomes permanent law |
Two things haven’t changed: Section 232 tariffs (steel, aluminum, and several other product groups) and Section 301 tariffs on many Chinese goods still apply, as do antidumping and countervailing duties. Check your HTS code against all of them, because they stack.
If you sell online and import small parcels, our guide to de minimis customs documents covers the Type 11 data set in more detail, and our explainer on duty on packages under $800 shows how the math works now.
Stage Four: After Release
Keep records for five years
CBP can audit an entry for five years from the date of entry, and you’re required to keep the invoices, packing lists, transport documents, entry filings, proof of payment, and any agency certificates for that whole period. Records can be digital as long as you can produce them promptly.
Watch for liquidation
An entry “liquidates,” meaning CBP finalizes the duty, roughly 314 days after entry unless it’s extended. After liquidation you generally have 180 days to file a protest if you believe CBP got something wrong. This timeline matters for anyone pursuing tariff refunds.
Reselling? Don’t forget state paperwork
If you’re importing to resell, you’ll usually need a state sales tax permit and whatever local business license documents apply. Customs clearance has nothing to do with state tax registration, but both catch new importers off guard.
First-Time Importer Questions
| Question | Short answer |
| Do I need a customs broker? | Not legally, but most importers use a licensed broker for formal entries because filing in ACE requires software access and expertise. |
| Can I import personal purchases without a business? | Yes. Use your SSN or apply for a CBP-assigned number; duties and fees still apply. |
| Is a gift from a relative abroad still duty-free? | Genuine gifts valued at $100 or less generally still are. |
| What if my supplier ships before I’ve filed the ISF? | You risk penalties and a hold at the port. Ask suppliers to share booking details early. |
| Who pays if the invoice value is wrong? | The importer of record. CBP looks to you, not the overseas seller. |
| I’m importing a car. Is it different? | Yes. Vehicles need EPA and DOT forms plus title documents; see our car import document guide. |
| Does exporting work the same way in reverse? | No. Exports have their own filings, such as AES; see the documents required for exporting from the USA. |
Tariff programs change faster than any other part of this process. Before each new product line, confirm the full duty picture for your HTS code with a licensed customs broker.