US Import Duties, Customs Taxes & Clearance Guide 2026

The United States has a complex tariff schedule that varies by product category. Import duties are typically calculated as a percentage of the customs value of the imported goods. The US is a signatory to several trade agreements, including the USMCA and various bilateral agreements, which can affect duty rates for certain products. The US also has a system of tariff rates that are applied to different types of products, with rates ranging from 0% to over 30% in some cases.

The United States does not have a federal value-added tax (VAT) or goods and services tax (GST), but it does have a Sales Tax rate of 0% at the federal level. However, Sales Tax rates vary by state, and some states may charge Sales Tax on imported goods. The Sales Tax is typically calculated on the customs value of the imported goods, plus any applicable duties.

The US has a de minimis threshold of $800, below which no duty or tax is charged on imported goods. This means that importers can bring in goods valued up to $800 without having to pay any duties or taxes. However, this threshold only applies to duties and taxes, and importers may still be required to comply with other customs regulations and pay any applicable fees.

The customs value of imported goods in the US is typically calculated using the Cost, Insurance, and Freight (CIF) method. This method takes into account the cost of the goods, plus any insurance and freight costs associated with transporting the goods to the US. The CIF method is used to determine the customs value of the goods, which is then used to calculate any applicable duties or taxes.

The US uses the Harmonized System (HS) to classify imported goods for tariff purposes. The HS is a standardized system used by most countries to classify traded products, and it helps determine the applicable duty rate for a particular product. Importers must ensure that their goods are properly classified using the HS code to avoid any delays or penalties associated with incorrect classification.

The customs clearance process in the US typically involves several steps, including the submission of required documentation, the payment of any applicable duties or taxes, and the inspection of the goods by US Customs and Border Protection (CBP). Importers can use a customs broker to facilitate the clearance process and ensure compliance with all relevant regulations.

In addition to duties and taxes, importers may be required to pay various fees associated with the import process. These can include customs brokerage fees, inspection fees, and storage fees, among others. The specific fees and their amounts can vary depending on the type of goods being imported and the services required.

The US has a number of import restrictions and prohibitions in place to protect public health, safety, and the environment. These can include restrictions on food products, pharmaceuticals, and hazardous materials, among others. Importers must ensure that their goods comply with all relevant regulations and obtain any necessary permits or licenses.

Importers must provide a range of documents to facilitate the clearance process, including the commercial invoice, bill of lading, and certificate of origin. The specific documents required can vary depending on the type of goods being imported and the mode of transport.

To calculate the landed cost of imported goods, importers must consider a range of factors, including the cost of the goods, transportation costs, duties, taxes, and other fees. For example, if an importer purchases a shipment of goods for $10,000, and the transportation cost is $2,000, the total landed cost would be $12,000, plus any applicable duties or taxes.