Home / Logistics Knowledge / Importing to the USA: Customs, Duty & Bond Guide
U.S. imports are governed by CBP and a layered tariff system. This guide explains what you owe, when a bond is required, and the 2026 changes that affect China-origin goods.
U.S. Customs and Border Protection (CBP) clears imports. Duty is calculated on the declared customs value multiplied by the rate tied to the product's HTS (Harmonized Tariff Schedule) code and country of origin. Most goods also owe the Merchandise Processing Fee and, for ocean cargo, the Harbor Maintenance Fee.
| Measure | Rate (typical) | What it covers |
|---|---|---|
| Section 301 | 7.5% to 25%+, EV 100%, solar and semiconductor 50% | Broad list of Chinese goods; some clean-energy items at higher rates |
| Section 232 | 50% | Steel, aluminium, and copper products |
| Forced-labor tariff | 12.5% on Chinese goods | Imposed from July 2026, replacing the earlier Section 122 action |
These stack on top of the base MFN duty. The prior IEEPA-based surcharge was struck down by the Supreme Court in February 2026, and the temporary Section 122 measure that followed expired in July 2026, after which a 12.5% tariff on certain Chinese goods took effect.
The former USD 800 duty-free de minimis was suspended for all countries from 29 August 2025. Low-value parcels to the U.S. are now generally dutiable, so do not assume small shipments clear free.
Formal entries - commercial shipments valued over USD 2,500 - require a customs bond as a guarantee to CBP. A single-entry bond covers one shipment; a continuous bond (minimum USD 50,000) covers all your entries for a year and is cheaper if you import more than a few times annually.
Only formal entries (over USD 2,500) require a bond. Below that, an informal entry uses a simplified path with no bond.
No. Duty-free de minimis treatment was suspended for all countries from 29 August 2025.
Base MFN duty plus Section 301 (7.5 to 25%+, EV 100%, solar and semiconductor 50%), Section 232 (50% on steel, aluminium, and copper), and a 12.5% tariff on certain Chinese goods.
The Merchandise Processing Fee, 0.3464% of declared value with a minimum around USD 33 and maximum around USD 635 per formal entry in 2026.
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