US import taxes and duties depend on HS codes, product value, country of origin, and trade regulations. Accurate classification and complete documentation help ensure smooth customs clearance and predictable landed costs.

A clear understanding of these rules helps maintain stable budgeting, prevent clearance delays, and support reliable supply-chain planning across international shipments.

What determines how much duty is charged?

Duty is calculated using HS codes, declared value, and product category. Each shipment requires correct classification to avoid customs questions.

Duty amount is based on the HS code and the declared customs value of the imported goods.

How duty calculation works

U.S. Customs and Border Protection (CBP) uses HS codes to identify a product’s duty rate. Different categories—electronics, apparel, tools, home goods—carry different percentages. The declared customs value usually includes product cost plus shipping or insurance when applicable.

Some products fall under special tariffs, such as Section 301 duties for certain goods manufactured in China. If customs finds discrepancies between invoices, packing lists, or product descriptions, the shipment may be flagged for review.
Clear, consistent documentation prevents classification issues and reduces the risk of unexpected duty adjustments or delays. When multiple suppliers are involved, consolidated export paperwork helps keep values and descriptions aligned.

How does customs value affect tax and fee calculation?

The customs value is the base number used to calculate duty, tariffs, and sometimes additional taxes.

Higher declared value results in higher duty; unclear or inconsistent values may trigger customs inspection.

Understanding customs valuation

The transaction value—the price paid for the goods—is the primary valuation method. Customs may ask for proof such as invoices or payment records when values appear unusually low. Attempts to undervalue carry penalties and may cause extended clearance delays.

Stable valuation and accurate product descriptions help customs verify details quickly. Consistent supplier invoices and clear documentation also reduce mismatches that often lead to holds or re-checks.

What additional fees apply besides duty?

Most shipments include MPF (Merchandise Processing Fee), HMF (Harbor Maintenance Fee for sea freight), and possibly special tariffs.

MPF applies to nearly all imports; HMF applies to ocean shipments only.

How these fees work

• MPF is a percentage of the customs value, with a minimum and maximum charge.
• HMF applies to ocean shipments entering U.S. ports.
• Some goods may face anti-dumping or countervailing duties depending on global market conditions.

Clear documentation ensures that customs can verify whether any special tariffs apply. For large import volumes, accurate classification prevents unexpected cost spikes and maintains predictable landed costs.

How does the US customs clearance process work?

Clearance includes entry filing, document verification, duty assessment, and compliance review.

A shipment clears customs once documentation is approved and all required fees are paid.

Why clearance takes time

Customs reviews the commercial invoice, packing list, HS codes, product descriptions, and any required certificates. If anything appears unclear or inconsistent, customs may request more information or pull the shipment for manual inspection.

Sensitive categories—electronics, branded goods, batteries, liquids, supplements—often undergo stricter review.
Consistent data, unified labeling, and accurate HS codes create a smoother clearance process and reduce the chance of “exam holds” or extended processing.

How to avoid delays or unexpected duties?

Most delays occur due to misclassified HS codes, inconsistent documents, or vague product descriptions.

Clear documentation and accurate classification reduce duty errors and customs holds.

How to prevent common issues

Customs often flags shipments when:

• HS codes don’t match product descriptions
• Declared values appear too low or inconsistent
• Item descriptions lack detail
• Supplier invoices differ from actual cargo
• Restricted goods lack proper certificates

Preventing these issues requires standardized documentation, proper HS coding, and unified supplier data.
When shipments are consolidated through structured export processes, declarations remain consistent and easier for customs to verify. This reduces the risk of corrections, duty reassessments, or inspection delays.

Conclusion

US import taxes and duties depend on HS codes, declared value, product type, and additional tariff rules. Clear classification and strong documentation ensure predictable landed costs and smooth customs clearance. When product descriptions, values, and codes remain consistent across all documents, shipments pass through customs more efficiently, supporting stable supply-chain operations and reliable delivery timelines. A structured documentation approach keeps imports moving without unnecessary delays or unexpected charges.