How U.S. customs clearance works for foreign businesses

How U.S. customs clearance works: the process at a glance

U.S. customs clearance is the process that lets imported goods leave the port or airport and enter U.S. commerce. U.S. Customs and Border Protection (CBP) checks who is importing, what the goods are, where they were made, what they are worth and whether any other agency has to approve them. Duty is assessed on that information.

In most cases, the entry is filed electronically by a licensed customs broker on behalf of the importer of record. Your role as the exporter or brand is to make sure the facts in that filing are correct: the parties, the product description, the value, the origin and the agency data. Most delays come from those facts being missing or inconsistent, not from the filing itself.

1. 1 Before booking Set up the importer Importer of record, importer number and customs bond
2. 2 24 hours before loading File ISF Security data for ocean cargo
3. 3 Within 15 days of arrival File entry Entry and agency data, ideally before arrival
4. 4 At arrival Review and release CBP and partner agencies review, examine if needed, then release
5. 5 Within 10 working days Entry summary and duty Classification, value, origin, duties and fees
6. 6 Generally within one year Liquidation CBP finalizes the entry

The sections below follow that order. If you are still deciding who pays for what under your sales terms, read EXW, FOB, DAP or DDP: Incoterms for shipping to the USA first, because the Incoterm often decides who acts as importer.

Step 1: decide who is the importer of record

The importer of record (IOR) is the party legally responsible for the entry: correct classification, value and origin, payment of duties and fees, and compliance with other agencies' rules. Every formal or informal entry names one. It can be the U.S. buyer, the foreign seller, or another eligible party, but it must be decided before the goods ship.

Nonresident importer of record

A foreign company without a U.S. entity can usually act as its own importer of record. Under 19 CFR 141.18, a nonresident corporation may enter goods for consumption only if it:

• has a resident agent in the state where the port of entry is located, authorized to accept service of process against the corporation, and
• files a customs bond with a resident corporate surety to secure payment of any increased and additional duties.

Importer number and CBP Form 5106

The importer of record also needs an importer number in CBP's systems. A U.S. company normally uses its IRS employer identification number. A foreign business without one can request a CBP-assigned number on CBP Form 5106, the Create/Update Importer Identity Form, which records the company's name, addresses and other identity details. The form is usually submitted through the customs broker, but the importer is responsible for the accuracy of what it says.

Since September 18, 2026, CBP voids an importer number when the Form 5106 information is found inaccurate or incomplete, and a voided number cannot be used to enter goods. The address must be the business's actual physical location, not a registered agent, customs broker, freight forwarder, P.O. box or business service center, and the broker's power of attorney must be signed directly with the importer of record (CBP notice, August 19, 2026).

More changes for foreign importers are coming. Executive Order 14411 of June 3, 2026 directs CBP to bar foreign importers of record from informal entry, to stop them relying on a continuous bond for formal entries, and to require CTPAT validation (where eligible) or a CTPAT-validated broker. These changes are directed but not yet in force as of October 2026, so check the current rules before your first shipment.

If your goods are sold DDP to a U.S. customer, you are usually the importer. If they are sold FOB or EXW, the buyer usually is. Selling on Amazon without a U.S. company is a common case where the foreign seller has to arrange its own importer; our guide on selling on Amazon USA without a U.S. company covers that route. Abanro can act as importer of record in eligible cases, which we confirm at the quote stage.

Step 2: put a customs bond in place

A customs bond is a guarantee from a surety company to CBP that the importer will pay duties, taxes and fees and meet its other obligations. Goods under a formal entry are not released without one. There are two kinds:

• Single transaction bond: covers one entry. It is generally sized at the entered value plus duties, taxes and fees, and more for goods regulated by other agencies.
• Continuous bond: covers all entries for a year at any port. It suits importers with several shipments a year.

For a nonresident importer, the surety must be a resident U.S. corporation. How bond amounts are calculated, and what each option costs, is covered in our guide to the cost of importing products into the USA.

Step 3: file the ISF (10+2) for ocean shipments

For cargo arriving by vessel, the Importer Security Filing, known as ISF or 10+2, must reach CBP no later than 24 hours before the cargo is loaded aboard the vessel at the foreign port. It applies to non-bulk cargo of any size, including LCL. It does not apply to air freight.

According to CBP's ISF guidance, the importer side of the filing includes:

• importer of record number and consignee number
• seller and buyer (owner) names and addresses
• ship-to party
• manufacturer or supplier name and address
• country of origin
• commodity HTS number (at least six digits)
• container stuffing location and consolidator (stuffer)

The carrier files the other two elements (the vessel stow plan and container status messages). A late, missing or inaccurate ISF can lead to liquidated damages of $5,000 per violation, more inspections and delays. The practical lesson: collect the supplier, stuffing location and HTS details when you book, not when the vessel sails. For how FCL and LCL bookings differ, see FCL vs LCL shipping to the USA.

Step 4: arrival, entry (CBP 3461) and entry summary (CBP 7501)

Customs clearance has two filings that are often confused. Under 19 CFR Part 142:

• Entry (CBP Form 3461 or its electronic equivalent): the release request. It is due within 15 calendar days after the goods land and is normally filed before arrival so CBP and other agencies can review it early. It is supported by the commercial invoice, a packing list where appropriate, and any documents other agencies require.
• Entry summary (CBP Form 7501 or its electronic equivalent): the full declaration of classification, value, origin, duty rates, duties and fees. It is due, with estimated duties, within 10 working days of entry. Brokers often file it together with the entry.

If entry is not filed within 15 days, the goods can be moved to a general order warehouse, where storage charges accrue. Terminal storage and container charges also start running once free time ends, which is why a slow entry is expensive. Our guide to drayage, demurrage and detention at Los Angeles and Long Beach explains those charges.

Informal vs formal entry

Commercial shipments valued at $2,500 or less can generally use an informal entry. Above $2,500, a formal entry with a customs bond is generally required. CBP can require a formal entry for any shipment, some goods need one at lower values, and other agencies' requirements apply either way. Executive Order 14411 also directs CBP to bar foreign importers of record from informal entry; this is directed but not yet in force as of October 2026, so check the current rules. Informal entry is simpler, but it does not mean duty-free.

Since August 29, 2025, the duty-free de minimis exemption for shipments valued at $800 or less has been suspended for all countries. CBP made the suspension indefinite from June 24, 2026, and the law ends the exemption on July 1, 2027. Low-value commercial shipments now go through an informal or formal entry and pay applicable duties.

Step 5: classification, value and country of origin

These three facts decide how much duty you pay and whether additional duties apply. They are also where CBP finds most errors.

HTS classification

Every product is classified in the Harmonized Tariff Schedule of the United States (HTS). The first six digits follow the international Harmonized System that your export declaration uses; the U.S. adds digits to reach ten. Classification depends on what the product is, what it is made of and how it is used, not on what you call it. A vague description such as "accessories" or "samples" invites questions. Have a clear description, the material composition and photos or a specification sheet ready for the entry.

Customs value

Duty is calculated on the customs value, which in most cases is the transaction value: the price actually paid or payable for the goods, with certain additions such as some packing costs, commissions and assists (molds, tools or materials you supplied to the manufacturer free of charge). How freight, insurance and other charges are treated depends on how they are shown, which is why the invoice must itemize them. Undervaluing goods to reduce duty is a violation, not a saving.

Country of origin and marking

The country of origin is where the goods were made or last substantially transformed, which is not always the country they ship from. It decides the duty rate, eligibility for trade agreements and which additional duties apply. Under 19 CFR Part 134, imported articles must generally be marked legibly, conspicuously and permanently with the English name of the country of origin, so the ultimate purchaser in the U.S. can see it. Goods that are not properly marked can be held until they are marked, and unmarked goods can be charged an additional 10 percent marking duty.

Step 6: partner government agencies (FDA, USDA, CPSC, FCC, EPA)

CBP enforces the rules of many other agencies at the border. When a product falls under one of them, the entry has to carry that agency's data, and the agency can hold the goods until it is satisfied. The most common for consumer and food brands:

Other agencies cover alcohol, tobacco, wildlife, firearms and motor vehicle safety. Check which agencies apply before your product ships, because the time to register a facility or obtain a certificate is before the goods leave, not while a container waits at the port. For food, the full FDA sequence is in how to import food into the USA.

Step 7: exams, holds and release

CBP reviews the entry against its risk targeting. Most shipments are released without physical inspection, but any shipment can be selected. Common outcomes:

• Release: CBP and any partner agencies clear the goods, and the carrier or terminal can deliver them once freight charges are paid.
• Non-intrusive inspection: the container is scanned, usually by X-ray or gamma-ray imaging, and released if nothing is found.
• Physical exam: the container is moved to an exam station and some or all cartons are opened. CBP checks that the goods, quantities, value, origin and marking match the paperwork.
• Agency hold: FDA, USDA or another agency asks for documents, examines or samples the goods. FDA can detain and ultimately refuse admission.

Exam costs, such as moving the container, labor at the exam station and extra storage, are generally billed to the importer, along with any demurrage that builds up meanwhile. The best protection is accurate paperwork and correct marking. If a shipment is already held or refused, Shipment Recovery helps work out the next steps.

Once released, the goods move from the terminal to their next stop, often a U.S. warehouse for receiving and inspection before they go on to Amazon, retailers or customers. Abanro handles U.S. customs clearance as part of your shipment, together with pickup and international shipping and delivery to our Orange County facility, so one team follows the goods from release to receiving.

Step 8: duty payment, liquidation and current additional duties

Estimated duties and fees are deposited with the entry summary. Besides duty, most formal entries pay the merchandise processing fee, and ocean shipments also pay the harbor maintenance fee. Both are explained, with the figures for fiscal year 2027, in the cost of importing products into the USA.

Liquidation

Liquidation is CBP's final computation of the duties owed on an entry. Under 19 U.S.C. 1504, an entry not liquidated within one year of entry is deemed liquidated as declared, unless CBP extends the period (up to four years in total). At liquidation CBP may confirm the deposit, ask for more duty or refund the difference. An importer who disagrees can file a protest within 180 days after liquidation. Until liquidation, keep records and expect that CBP can still ask questions about the entry.

Additional duties as of October 2026

On top of the regular HTS rate, some goods pay additional duties. As of October 2026:

• The broad tariffs imposed under the International Emergency Economic Powers Act (IEEPA) in 2025 are no longer collected after the Supreme Court ruled on February 20, 2026 that IEEPA does not authorize tariffs. Refunds of IEEPA duties already paid are being processed through CBP.
• A temporary 10 percent surcharge under Section 122 of the Trade Act of 1974 applied from February 24 to July 24, 2026.
• Since July 24, 2026, new Section 301 duties apply to most goods from about 60 economies, at 10 or 12.5 percent depending on the country, with some calculated inclusive of the regular duty and with product exemptions (USTR notice, July 28, 2026).
• The 2018 Section 301 duties on many Chinese goods remain in force, as do Section 232 duties on product groups such as steel, aluminum, copper, autos and parts, and timber and lumber.

These measures change often and can apply differently by product and origin. Check the HTS and current CBP guidance for your HTS code and country of origin before you price a shipment.

Documents checklist for U.S. customs clearance

Prepare these before the goods ship, and make sure they agree with each other:

• Commercial invoice in English (or with an accurate English translation), meeting 19 CFR 141.86: port of entry; when, where and by whom the goods were sold or shipped, and to whom; a detailed description of each item with grade or quality and marks and numbers; quantities; purchase price per item and currency; itemized charges such as freight, insurance, commissions, containers and packing; any rebates; country of origin; and any assists not included in the price.
• Packing list: carton by carton, with contents, quantities, net and gross weights and dimensions, matching the invoice and the carton marks.
• Bill of lading or air waybill: issued by the carrier or forwarder, naming the shipper, consignee and notify party, with the same carton count and weight as the packing list.
• Importer details: importer of record, importer number, bond, and for a nonresident importer the resident agent.
• ISF data for ocean shipments, sent at booking.
• Agency documents where they apply: FDA registration and Prior Notice confirmation, permits and certificates, compliance certificates, test reports.
• Product details for classification: material composition, function, photos or specification sheets, and the HTS code if you already know it.
• Origin support: certificates or supplier statements if you claim a trade agreement preference or need to prove origin.

With these in place, the clearance itself is routine. To see what is included when Abanro handles it for your shipment, visit our U.S. customs clearance page. If your first shipment is only a few cartons, how to ship a small shipment to the USA explains how courier, air and LCL change the process.

This guide is general information, not legal or customs advice. Entry rules, duty rates and agency requirements change, so confirm them for your product and shipment before you ship.

Sources and further reading

1. 19 CFR 141.18: Entry by nonresident corporations, Code of Federal Regulations (Legal Information Institute)
2. Accuracy of importer of record data submitted to CBP (91 FR 53627, August 19, 2026), U.S. Customs and Border Protection, Federal Register
3. Executive Order 14411, Strengthening Customs Enforcement (91 FR 35125, June 10, 2026), Federal Register
4. Importer Security Filing (ISF) frequently asked questions, U.S. Customs and Border Protection
5. 19 CFR Part 142: Entry process, Electronic Code of Federal Regulations
6. Harmonized Tariff Schedule of the United States (search), U.S. International Trade Commission
7. 19 CFR 141.86: Contents of invoices and general requirements, Electronic Code of Federal Regulations
8. 19 CFR Part 134: Country of origin marking, Electronic Code of Federal Regulations
9. 19 U.S.C. 1504: Limitation on liquidation, U.S. Code (Legal Information Institute)
10. Notice of actions in Section 301 investigations of various economies (91 FR 47318, July 28, 2026), Office of the U.S. Trade Representative, Federal Register

Sources checked on October 20, 2026