How to Export to the USA in 2026: Step-by-Step Guide for Sellers

Classify the goods and work out the duty

US import duty depends on the product's 10-digit code in the Harmonized Tariff Schedule of the United States (HTSUS), searchable at hts.usitc.gov, and on its country of origin. The first 6 digits are the international HS code; the entry needs all 10. The General column gives the normal rate, the Special column gives free trade agreement rates, which must be claimed and supported, and chapter 99 adds further duties by product and origin.

Origin is where the goods were last substantially transformed, not where they ship from, so repacking or relabelling in a third country does not change it. Duty is charged on the customs value, normally the transaction value, and international freight and insurance to the US are left out if shown separately. Formal entries also pay the Merchandise Processing Fee, and sea cargo the Harbor Maintenance Fee.

Rates change often, sometimes with only days' notice. Triplicate's US import duties note has the current rates and fees and the date they were last checked (October 2026); confirm the total with a licensed customs broker, because the rates in force on the date of entry apply. The layers to check:

• General rate: classification matters. Skin care creams in HTSUS 3304.99.50.00 have a free general rate, while 3307.90.00, where Chapter 33 Note 4 points sheet masks, has a 5.4% general rate (see Triplicate's note on HS codes for cosmetics).
• Section 301: since 24 July 2026 a forced-labor duty of 10% or 12.5% on most goods of 60 economies, plus separate duties on goods of China, by USTR list, and of Brazil (see Triplicate's note on Section 301 and 232 tariffs).
• Section 232: listed products from every country, such as steel, aluminium and copper articles and derivatives, cars and parts, trucks, lumber, some furniture, certain chips, patented medicines and drones.
• Section 338: since 22 August 2026, an additional 50% on listed goods of Canada, such as alcoholic beverages and dairy products, even when they qualify under USMCA (see Triplicate's note on US import duties).
• Trade remedies: antidumping and countervailing duties on specific products from specific countries or producers.
• IEEPA tariffs: the 2025 "reciprocal" and trafficking tariffs ended after the Supreme Court held on 20 February 2026 that IEEPA does not authorize tariffs. CBP refunds them with interest through its CAPE tool, only to the importer of record (see Triplicate's note on US tariff refunds). Section 301 and 232 duties are not refunded through CAPE.

DAP or DDP: who will be importer of record

The importer of record (IOR) makes entry with US Customs and Border Protection (CBP), pays the duties and fees and answers for the classification, value and origin declared, usually through a licensed customs broker. It must be the owner or purchaser of the goods, or a licensed customs broker designated by one (19 U.S.C. 1484), and duties are its personal debt even if a broker fails to pay them. Refunds go to the IOR named on the entry.

Under Incoterms 2020 DAP the US buyer clears the goods for import and pays the duty. Under DDP the seller does, so it also bears the risk of tariff increases, and it or a party it appoints must act as importer in the US. ICC advises sellers that cannot meet these obligations to use DAP or DPU (see Triplicate's note on DDP vs DAP).

US buyers often write "FOB shipping point" or "FOB destination". These terms come from the Uniform Commercial Code, not Incoterms, so write the full rule and place instead, such as "FCA [your warehouse address] Incoterms 2020", and name the importer of record in the contract (see Triplicate's note on the importer of record).

Selling DDP: importer number, bond and broker

A foreign company can be importer of record. It needs an importer number: its IRS employer identification number (EIN) or, without one, a CBP-assigned number requested on CBP Form 5106. A nonresident corporation also needs a resident agent authorized to accept service of process in the state of the port of entry and a bond with a resident corporate surety (19 CFR 141.18), and its broker's power of attorney must name an agent who is a US resident authorized to accept service of process.

A customs bond is a contract in which a surety company guarantees the importer's duties, taxes, fees and other obligations to CBP. Formal entries, generally shipments over USD 2,500, need a bond on file before release; informal entries, generally up to USD 2,500, are paid when presented and usually need no bond (see Triplicate's note on US customs bonds).

• Single transaction bond: one entry; at least the entered value plus duties, taxes and fees, and three times the value for restricted goods.
• Continuous bond: all entries for a year, renewing until terminated; 10% of the duties, taxes and fees paid over the last 12 months, at least USD 50,000; it also covers the ISF.
• Premium: set by the surety, not by CBP, so compare quotes. Higher tariffs raise the bond amount, and an importer has 15 days from CBP's notice to remedy an insufficient bond.
• Records: the importer of record keeps them for 5 years from the date of entry.

Commercial invoice and "Made in" marking

US rules list what the commercial invoice must show (19 CFR 141.86). It must be in English or come with an accurate English translation, and required information may go on an attachment. The importer or broker notes the HTSUS code (19 CFR 141.90), but brokers copy codes from invoices, so give the 10-digit code agreed with the buyer, and never issue a second, lower invoice for customs (see Triplicate's note on commercial invoice requirements). The invoice must show:

• The port of entry, and when, where, by whom and to whom the goods were sold.
• A detailed description of each item, with its grade or quality, and the marks and numbers of the packages.
• Quantities, and the purchase price of each item in the currency of the purchase; for goods not sold, the value they would fetch in usual wholesale quantities.
• All charges itemized by name and amount, such as freight, insurance, commission and packing, plus any rebates and assists not included in the price.
• The country of origin, every discount from list price, and the name of a responsible employee of the exporter who knows the transaction.

Country of origin marking and FDA product rules

Almost every imported article, or its container, must be marked with the English name of its country of origin, as legibly, indelibly and permanently as the article allows (19 U.S.C. 1304, 19 CFR Part 134). If the packaging shows a US address or another place name that could mislead, add "Made in [country]" close to it in comparable size. Goods produced in Hong Kong are marked "China", though Hong Kong stays the origin for duty. Unmarked goods must be marked, exported or destroyed under CBP supervision, or pay an extra 10% duty (see Triplicate's note on country of origin marking).

Food: each facility abroad that manufactures, processes, packs or holds food for the US registers with FDA, with a US agent and a DUNS number, and renews between 1 October and 31 December of every even-numbered year. Every shipment, commercial samples included, needs FDA prior notice, at least 8 hours before arrival by sea, 4 by air or rail and 2 by road, and the US importer must verify the supplier under the Foreign Supplier Verification Program (FSVP).

Cosmetics need no FDA approval, except color additives. Under MoCRA each factory registers with FDA, naming a US agent if it is abroad, and the company named on the label lists each product within 120 days of first US sale, with an exemption for some small firms; labels must be in English and give a US address, US phone number or electronic contact for adverse event reports. Sunscreens and SPF moisturizers are OTC drugs as well as cosmetics, so the sunscreen monograph, drug labeling and drug registration and listing apply instead. FDA does not certify foods, issues no cosmetic registration certificates, and a registration number is not an approval (see Triplicate's notes on exporting food and cosmetics to the US).

ISF, small parcels and holds at the border

For ocean cargo, the ISF importer, the party causing the goods to arrive, which can be a foreign company, must file the Importer Security Filing no later than 24 hours before the goods are loaded on the vessel bound for the US (19 CFR Part 149). The ISF must be covered by a continuous bond or a stand-alone ISF bond, and a late or inaccurate ISF can bring liquidated damages of USD 5,000 per violation.

The USD 800 de minimis exemption has been suspended for all countries since 29 August 2025, indefinitely since 24 June 2026, and by law it ends on 1 July 2027. Courier parcels and samples now need an entry, informal up to USD 2,500, with duty and fees; bona fide gifts up to USD 100 stay exempt. Samples still need a realistic value, never zero (see Triplicate's note on shipping samples).

Most holds come down to data: an invoice, packing list and bill of lading that disagree, vague descriptions, doubtful values, or a missing importer number, bond, ISF, prior notice or origin mark. CBP must decide on release or detention within 5 working days of the goods being presented for examination. After an FDA detention the importer normally has 10 business days to respond, and refused goods must be exported or destroyed within 90 days (see Triplicate's note on why customs holds shipments).