The United States processes over 35 million import entries annually through CBP (Customs and Border Protection). The US equivalent of a bill of entry is the CBP Entry Summary (Form 7501), filed through the Automated Commercial Environment (ACE) platform. The US uses its own Harmonized Tariff Schedule (HTS) — a 10-digit extension of the international HS code — for classification. Understanding CBP entry types, ISF requirements, and the complex tariff landscape including Section 301 and 232 duties is essential for importing into the world's largest consumer market.
US Customs Entry Types — Full Guide
| Entry Type | Code | Threshold | Bond Required | CBP Form |
|---|---|---|---|---|
| De Minimis (duty-free) | Type 86 | Under USD 800 | No | Simplified electronic filing |
| Informal Entry | Type 11 | USD 800–2,500 | No | CBP 7501 simplified |
| Formal Consumption Entry | Type 01 | USD 2,500+ | Yes | CBP 7501 full |
| Immediate Delivery | Type 01 | Perishables / aircraft | Yes | CBP 3461 + 7501 |
| Warehouse Entry | Type 21 | Any value | Yes | CBP 7501; duty deferred |
| FTZ Admission | Type 06 | Any value | Special FTZ bond | CBP 214 |
| Temporary Import Bond (TIB) | Type 23 | Any value | 2× duty bond | CBP 7501 annotated |
ISF 10+2 — Importer Security Filing
For all ocean shipments to the US, the ISF must be filed 24 hours before vessel loading at origin port. Non-compliance: up to USD 5,000 penalty per violation plus possible cargo hold at US port.
| Element | Who Provides | Data Required |
|---|---|---|
| 1. Seller | Importer | Name and address of seller |
| 2. Buyer | Importer | Name and address of buyer |
| 3. Importer of Record | Importer | IRS/EIN number |
| 4. Consignee | Importer | US consignee number |
| 5. Manufacturer | Importer | Name and address of manufacturer |
| 6. Ship-to Party | Importer | First US delivery address |
| 7. Country of Origin | Importer | Country where goods manufactured |
| 8. HTS Number | Importer | 6-digit minimum at ISF filing |
| 9. Container Stuffing Location | Carrier | Where container was stuffed |
| 10. Consolidator | Carrier | Name and address of consolidator |
US Tariff Structure — MFN, Section 301, Section 232
| Tariff Type | Rate | Applies To | Authority |
|---|---|---|---|
| MFN (Most Favored Nation) | 0–37.5% | All WTO members | ITC / HTS Schedule |
| Section 301 — List 1 | +25% | Chinese goods (machinery, equipment) | USTR |
| Section 301 — List 2 | +25% | Chinese goods (chemicals, metals) | USTR |
| Section 301 — List 3 | +7.5–25% | Wide range Chinese goods | USTR |
| Section 301 — List 4A | +7.5% | Consumer goods from China | USTR |
| Section 232 — Steel | +25% | Steel from most countries | Commerce Dept |
| Section 232 — Aluminum | +10% | Aluminum from most countries | Commerce Dept |
| USMCA preferential | 0% | Canadian and Mexican origin goods | CBP rules of origin |
| GSP preferential | 0% | Eligible developing country goods | HTS Column 1 Special |
US Customs Bond Requirements
All formal entries (USD 2,500+) require a CBP-approved customs bond:
- Single Entry Bond (SEB) — covers one shipment; bond = 3× estimated duties (minimum USD 100)
- Continuous Bond (CB) — annual bond covering all entries; minimum USD 50,000 (10% of prior year duties, whichever higher); recommended for regular importers
- Bond obtained from a CBP-approved surety company through your customs broker
Partner Government Agencies (PGAs)
Many US imports require approval from agencies beyond CBP. Common PGAs and their jurisdiction:
| Agency | Goods Regulated |
|---|---|
| FDA (Food and Drug Administration) | Food, drugs, cosmetics, medical devices, dietary supplements |
| EPA (Environmental Protection Agency) | Pesticides, vehicles (emissions), refrigerants |
| FCC (Federal Communications Commission) | Electronics with radio frequency (phones, WiFi, Bluetooth) |
| USDA (Animal and Plant Health Inspection) | Plants, animals, agricultural products |
| ATF (Alcohol, Tobacco, Firearms) | Alcohol, tobacco, firearms, explosives |
| CPSC (Consumer Product Safety Commission) | Children's products, safety-regulated consumer goods |
ACE Filing Process — Step by Step
- Obtain US Importer of Record (IOR) status — need EIN (Employer Identification Number) or SSN
- Engage a licensed Customs Broker (CBP-licensed; found on CBP website)
- File ISF 24 hours before vessel loading (sea only)
- Upon arrival: broker files Entry (CBP 3461) for cargo release
- Within 10 working days: file Entry Summary (CBP 7501) with full HTS classification and duty calculation
- Pay duties within 10 days of entry summary
- CBP issues liquidation (final duty determination) within 1 year
Required Documents for US Import
| Document | Purpose |
|---|---|
| Commercial Invoice | Must show: seller, buyer, description, HTS, country of origin, value in USD |
| Bill of Lading / Airway Bill | Cargo ownership and shipping details |
| Packing List | Detailed contents; marks and numbers |
| CBP Form 7501 (Entry Summary) | Official import declaration with HTS, duty calculation |
| ISF Confirmation | Sea shipments only; must be filed before loading |
| Certificate of Origin | For FTA claims (USMCA, etc.) or origin marking |
| PGA-specific documents | FDA Prior Notice, EPA form, FCC declaration as applicable |
| Customs Bond | For formal entries over USD 2,500 |
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Frequently asked questions
The Entry Summary (CBP Form 7501) is the US import declaration equivalent to a bill of entry. Filed through the Automated Commercial Environment (ACE) by a licensed customs broker within 10 working days of cargo arrival.
Importer Security Filing — importers must file 10 data elements (seller, buyer, HTS, origin, etc.) to CBP 24 hours before vessel loading at origin port. Carriers provide 2 additional elements. Penalty for non-filing: up to USD 5,000 per shipment.
Yes — Section 301 tariffs add 7.5–25% on most Chinese goods across 4 lists, on top of standard MFN rates. Section 232 adds 25% on steel and 10% on aluminum from most countries. Combined with MFN, effective duty on Chinese goods can be 30–50%+.
USD 800 per shipment per day. Goods valued under USD 800 enter the US duty-free and with minimal documentation (Type 86 entry). Above USD 800: full duty and formal or informal entry required.
Yes for all formal entries (goods valued USD 2,500+). Options: Single Entry Bond (one shipment; 3× estimated duties) or Continuous Bond (annual; minimum USD 50,000; covers all entries). Obtained through a CBP-approved surety company via your customs broker.