US Customs Clearance from China : ISF, HTS, Customs Bond & Import Duty Guide

Shipping goods from China to the United States does not end when the container reaches Los Angeles, Houston, Savannah or New York.

Before commercial cargo can normally enter U.S. commerce, the shipment must pass through the applicable U.S. customs-clearance process.

For importers sourcing machinery, aluminum products, building materials, furniture, fitness equipment, automotive parts, electronics, consumer products or other commercial cargo from China, customs preparation should begin before the goods leave the Chinese supplier.

A typical China-to-USA import process can involve:

China Supplier → Export Customs → Ocean / Air Freight → U.S. Arrival → CBP Entry → Duty & Tariff Assessment → Partner Government Agency Review if Applicable → Cargo Release → Final Delivery

BRF SHIPPING can coordinate the transportation and customs-broker workflow from China pickup through U.S. arrival and final delivery, while the importer and licensed customs broker remain responsible for the applicable customs entry and compliance structure.

US Customs Clearance from China ISF, HTS, Customs Bond & Import Duty Guide

US Customs Clearance from China: Quick Overview

Customs Item	What Importers Should Confirm
Importer of Record	Correct importer entity and importer number
HTS Classification	Correct U.S. tariff classification
Commercial Invoice	Accurate description, value, quantity and seller/buyer
Packing List	Packages, weight and cargo details
Customs Bond	Single-entry or continuous where required
ISF 10+2	Required for applicable vessel cargo
Country of Origin	Correct origin and marking
Import Duty	Based on current HTS treatment
Section 301	May apply to qualifying China-origin goods
PGA Requirements	FDA, EPA, FCC, DOT, USDA, CPSC etc. where applicable
Final Release	CBP/PGA clearance before delivery

One important 2026 point is that importers should not rely on old tariff tables. The Harmonized Tariff Schedule is being revised frequently; USITC had already published 2026 HTS Revision 18 on September 2, 2026. Duty calculations should therefore be checked against the current HTS rather than copied from an old quotation or blog.

Who Is Responsible for US Customs Clearance?

One of the first questions is:

Who is the Importer of Record?

The Importer of Record — commonly shortened to IOR — is the party identified in the U.S. customs entry and responsible for important import obligations.

CBP explains that when a U.S. company or individual purchases merchandise from an overseas supplier, that buyer is generally considered the ultimate importer and may clear the merchandise itself or authorize a customs broker to clear it. For a formal entry, the ultimate importer identification number appears on CBP Form 7501.

This is why the importer structure should be confirmed before cargo leaves China.

Do not wait until:

Container arrives at Los Angeles

to ask:

“Who will act as importer?”

What Is a US Importer Number?

For U.S. businesses, the Importer of Record number is commonly based on the company’s:

EIN — Employer Identification Number

CBP also provides a Customs Assigned Importer Number structure for qualifying foreign entities that do not have a U.S. EIN or SSN. CBP Form 5106 is used in connection with importer-number registration or updates.

Typical importer information should therefore be checked before booking:

Legal company name
Business address
EIN / importer number
Contact information
Customs broker
Bond status

Inconsistent importer information is a common source of unnecessary customs problems.

Can a Chinese Company Be the Importer of Record?

A foreign entity may be able to participate in a U.S. import structure, but this is not something that should be assumed automatically.

Depending on the transaction, the parties may need to consider:

Non-resident importer registration
Customs-assigned importer number
U.S. customs broker
Customs bond
Power of Attorney
Tax/commercial implications
Product-specific regulatory responsibilities

For DDP shipments in particular, the importer structure should be established before shipment.

A freight forwarder should not simply be assumed to become the Importer of Record.

Formal vs Informal Customs Entry

For many commercial shipments from China, a formal consumption entry will be required.

CBP explains that informal entries generally cover eligible merchandise valued at $2,500 or less, while formal entry procedures generally apply to merchandise valued at $2,500 or more and can also apply in other circumstances. Regulated products can have different entry requirements regardless of value.

For normal B2B imports such as:

One 20GP container
One 40HQ container
Machinery
Commercial inventory
Building materials
Furniture
Industrial goods

the shipment will commonly be processed through a formal entry structure.

CBP Form 7501 — Entry Summary

For formal commercial imports, one of the key customs documents is:

CBP Form 7501 — Entry Summary

It records information such as:

Importer
Merchandise classification
Country of origin
Entered value
Duties
Fees
Entry information

The accuracy of the underlying commercial documentation therefore matters directly to the customs entry.

Documents Needed for US Customs Clearance from China

A normal commercial shipment may require:

Commercial Invoice

Should accurately show information such as:

Seller
Buyer
Product description
Quantity
Unit price
Total value
Currency
Country of origin
Incoterm where relevant

Packing List

Normally includes:

Package count
Gross weight
Net weight
Dimensions
Packing type

Bill of Lading or Air Waybill

For transportation and customs data.

HTS Classification

The correct U.S. tariff classification.

Importer Information

Importer number and related customs details.

Customs Bond

Where required.

Product-Specific Documentation

Depending on the goods.

What Is an HTS Code?

The United States uses the:

Harmonized Tariff Schedule of the United States — HTSUS

for customs classification.

An HTS classification helps determine:

General customs duty
Statistical reporting
Additional tariff measures
Section 301 treatment
Section 232 treatment where applicable
Partner Government Agency flags
Anti-dumping / countervailing issues
Other import requirements

Using only a supplier’s generic six-digit HS code is not always enough.

U.S. entry classification normally needs to be reviewed against the current U.S. HTS structure.

Why the HTS Code Is Especially Important in 2026

The tariff environment has continued to change.

USITC’s archive shows frequent revisions to the 2026 Harmonized Tariff Schedule, including changes connected with steel, aluminum, copper and other tariff measures. By September 2, 2026, the schedule had reached Revision 18.

Therefore:

Never calculate U.S. import duty using an outdated HTS screenshot.

Before shipment, confirm:

Product → Current HTS Classification → Country of Origin → Current Chapter 99 / Additional Measures

How Is US Import Duty Calculated?

A simplified calculation is:

Customs Value × Applicable Duty Rate

For example:

Customs value:

USD 50,000

Assume, only for illustration, an applicable ordinary duty rate:

Estimated ordinary duty:

USD 2,000

However, a China-origin product can also be affected by additional tariff measures.

Therefore the real calculation may be:

Ordinary HTS Duty

Section 301

Section 232

AD/CVD

Other applicable fees or measures

depending on the merchandise.

Do not assume that:

“China duty is always 25%”

or:

“China duty is always 0%.”

Both statements can be wrong.

Section 301 Tariffs on Goods from China

Section 301 remains a major issue for China-to-USA imports.

CBP states that Section 301 duties apply according to country of origin, not simply the country from which the shipment was exported.

This distinction matters.

For example:

Goods manufactured in China

↓

shipped through another Asian port

↓

exported to the United States

do not automatically lose China-origin tariff treatment simply because the final export port is outside mainland China.

Country of origin must be determined under the applicable rules.

Are All Chinese Goods Subject to Section 301?

No.

Whether Section 301 applies depends on the HTS classification and the specific tariff measures.

The customs broker should check:

HTS code
Chapter 99 code where applicable
Country of origin
Current exclusions
Current USTR / CBP treatment

CBP also notes that Section 301 duties can be eligible for duty drawback under applicable rules.

Do Not Ignore Anti-Dumping and Countervailing Duty

Some Chinese products can face:

Anti-Dumping Duty — AD

and/or:

Countervailing Duty — CVD

These can be much more financially significant than ordinary customs duty.

Products potentially affected in certain classifications can include categories of:

Aluminum products
Steel products
Industrial components
Chemicals
Furniture
Building products
Other targeted merchandise

The exact scope is highly product-specific.

An importer should never determine AD/CVD exposure based only on the product’s marketing name.

Classification, physical specifications, manufacturer and scope language can all matter.

Customs Bond for Imports from China

A customs bond is an important part of many formal commercial entries.

CBP describes the bond as a guarantee that applicable duties, taxes and fees will be paid.

Two common options are:

Single-Entry Bond

Used for one import shipment.

Often appropriate for:

Occasional importers
First-time importers
Infrequent shipments

Continuous Customs Bond

Covers qualifying imports over a 12-month period.

Often more practical for companies importing regularly.

CBP currently states that the minimum continuous bond amount is generally:

USD 50,000

or:

10% of duties, taxes and fees paid during the previous 12 months,

whichever is greater.

When Is a Customs Bond Required?

A bond is commonly associated with formal commercial entries.

Certain goods regulated by Partner Government Agencies can also have specific bond or entry considerations.

The importer should confirm the bond requirement with the licensed customs broker before the shipment departs.

ISF 10+2 for Ocean Freight from China

For U.S.-bound cargo arriving by vessel, Importer Security Filing — ISF, commonly called:

ISF 10+2

is one of the most important pre-shipment compliance requirements.

CBP states that the filing is generally due:

No later than 24 hours before the cargo is loaded aboard the vessel destined for the United States.

This means ISF cannot be treated as paperwork that starts after arrival.

What Information Is Required for ISF?

Typical ISF information includes:

Seller
Buyer
Importer of Record number
Consignee number
Manufacturer / supplier
Ship-to party
Country of origin
HTSUS number
Container stuffing location
Consolidator / stuffer

CBP explains that eight core data elements are generally required before vessel loading, with the remaining applicable data elements following the regulatory timing requirements.

What Happens If ISF Is Late or Incorrect?

CBP states that inaccurate, incomplete or untimely filing can result in:

Liquidated damages of up to USD 5,000 per violation.

Is ISF Required for Air Freight?

ISF 10+2 is associated with applicable vessel cargo.

Air freight has different advance cargo and customs procedures.

Do not submit an ocean ISF workflow simply because all U.S. imports are being treated the same operationally.

AMS vs ISF

Importers often confuse:

AMS

and:

ISF

They are related to advance cargo information but are not the same filing.

In simplified terms:

AMS

is primarily carrier/NVOCC cargo-manifest information.

ISF

is importer-security information.

For China-to-USA ocean freight, both data streams may be relevant to the shipment.

Do Not Assume Shipments Under $800 Are Duty-Free

This is particularly important for e-commerce and small shipments.

The United States suspended the previous duty-free de minimis treatment under 19 U.S.C. 1321(a)(2)(C) for covered shipments. The February 20, 2026 order continued that suspension regardless of value, country of origin, transportation mode or method of entry, subject to specified exceptions and postal procedures.

CBP likewise explains that goods valued at or below $800 should no longer automatically be assumed to qualify for duty-free de minimis treatment.

For Chinese exporters and U.S. e-commerce sellers, this means old guides saying:

“Under $800 = no duty”

are outdated for current 2026 planning.

Country of Origin Marking

Imported merchandise may be subject to country-of-origin marking requirements.

For China-origin products, the importer should verify whether:

Made in China

or another legally appropriate marking is required and where it must appear.

Incorrect or missing origin marking can lead to customs problems.

The product, packaging and applicable marking rules should be reviewed before export.

Customs Value

Duty calculations depend on correct customs valuation.

Do not automatically assume:

Invoice Value = Correct Customs Value

without understanding the transaction.

Customs valuation issues can involve:

Transaction value
Assists
Royalties
Related-party transactions
Packing
Certain selling commissions
Discounts
Other valuation adjustments

Artificially undervaluing merchandise to reduce duty creates substantial compliance risk.

Common Customs Clearance Mistake: Incorrect Product Description

Descriptions such as:

Parts

Accessories

Equipment

Sample

Hardware

are often too vague.

A better commercial description might be:

Powder-coated aluminum fence panels

or:

Steel frame commercial fitness equipment

or:

CNC-machined aluminum mounting bracket

The product description should make it possible for the broker and CBP to understand what is actually being imported.

FDA-Regulated Cargo from China

Some products require more than CBP clearance.

FDA-regulated products can include:

Food
Medical devices
Certain electronics emitting radiation
Drugs
Cosmetics
Other regulated goods

FDA explains that regulated imports are first submitted through CBP and then electronically referred to FDA for review where applicable.

Importing Food from China into the USA

Imported food can require:

Food facility registration
Prior Notice
FSVP responsibilities
Proper labeling
Product-specific compliance

FDA states that imported foods are subject to the same basic safety requirements as domestic foods and that facilities involved in producing or handling certain food products must meet applicable registration requirements. Prior Notice is generally required for applicable food imports.

A food shipment should therefore be reviewed before booking ocean or air freight.

Importing Medical Devices from China

Medical-device imports can require:

Establishment registration
Device listing
Premarket requirements where applicable
Labeling compliance
U.S. agent arrangements for foreign manufacturers
FDA entry data

FDA states that medical devices imported into the United States must comply with both CBP and FDA requirements, and a product that does not meet applicable FDA requirements can be detained.

This is especially relevant for Chinese dental, medical and diagnostic-device manufacturers.

Other Partner Government Agencies

Depending on the product, U.S. customs clearance can also involve agencies such as:

EPA

Possible examples:

Engines
Vehicles
Certain chemicals
Environmental-regulated products

DOT / NHTSA

Possible examples:

Vehicles
Vehicle-related equipment

FCC

Possible examples:

Radio-frequency electronics
Communication devices

USDA / APHIS

Possible examples:

Agricultural products
Wood products
Plants
Animal-related commodities

CPSC

Possible examples:

Consumer products
Children’s products

The correct agency requirements depend on the actual merchandise and intended use.

FDA Flags and HTS Classification

HTS classification can also indicate possible FDA involvement.

FDA uses FD flags in the tariff/entry system to help entry filers identify whether additional FDA data may be needed.

For example:

FD1 — may or may not be FDA regulated
FD2 — FDA-regulated non-food
FD3 — may or may not be food
FD4 — food product

The final regulatory treatment still depends on the actual product and intended use.

What Is a CBP Customs Hold?

CBP can place cargo on hold for different reasons.

A hold does not automatically mean the cargo has been seized.

Possible reasons include:

Documentation discrepancy
Classification concern
Value review
Importer information
ISF issue
PGA review
Physical examination
Random/risk-based selection

BRF SHIPPING already covers one specific status in its CBP 5H Inspection guide.

What Is a CBP 5H Hold?

CBP’s 5H code means:

Entry Processing Hold

It can indicate that the entry has been targeted for document-discrepancy review and release is temporarily denied.

This does not necessarily mean officers are physically opening the container.

BRF SHIPPING’s current 5H guide explains the distinction and recommends checking importer information, commercial documents, HTS classification, origin and ISF before cargo departs China.

What Can Cause Customs Delays?

Common causes include:

Incorrect HTS Code

Wrong classification can create duty and compliance problems.

Incorrect Customs Value

Declared value does not match transaction records.

Inconsistent Documents

Invoice, packing list and bill of lading contain different information.

Incorrect Importer Information

IOR details are missing or outdated.

ISF Problem

Late or incorrect vessel filing.

Missing Customs Bond

Bond not active when required.

Product Compliance

FDA, EPA, FCC, DOT, USDA or another agency requires additional data.

Country-of-Origin Issues

Origin or marking is incorrect.

US Customs Clearance Process from China

A well-planned shipment can follow this sequence:

Step 1 — Product Review

Confirm:

Product description
HTS code
Origin
Regulatory status

Step 2 — Importer Review

Confirm:

Importer of Record
Importer number
Customs broker
Customs bond

Step 3 — Document Review

Check:

Commercial invoice
Packing list
Purchase information
Freight documents

Step 4 — ISF for Ocean Cargo

Submit within the applicable CBP deadline.

Step 5 — China Export

Cargo leaves China after export customs.

Step 6 — Customs Entry

The licensed customs broker transmits the appropriate entry information through ACE.

Step 7 — Duty / Tariff Assessment

Review:

Ordinary HTS duty
Section 301
Other Chapter 99 measures
AD/CVD where applicable

Step 8 — PGA Review

If the product is regulated.

Step 9 — CBP Release

Cargo is released when applicable customs and agency requirements have been satisfied.

Step 10 — Final Delivery

BRF SHIPPING can coordinate port, CFS, airport or rail pickup and truck delivery.

Customs Clearance at Major US Ports

BRF SHIPPING can coordinate shipments moving through major U.S. gateways including:

Los Angeles / Long Beach

Major West Coast entry points for China-origin FCL and LCL cargo.

Oakland

Useful for Northern California.

Seattle / Tacoma

Pacific Northwest gateway.

Houston

Major Gulf Coast destination serving Texas and inland markets.

Savannah

Important Southeast gateway.

New York / New Jersey

Major East Coast gateway.

The customs principles are federal, but operational processing, exams and delivery conditions can differ by port and terminal.

Customs Clearance for LCL Cargo

LCL cargo follows the same fundamental customs rules as FCL.

After arrival:

Container → CFS → Deconsolidation → Customs Release → Cargo Pickup

The importer should plan for:

CFS fees
Customs broker
Customs bond
Duty
ISF where applicable
Final trucking

For detailed LCL pricing, use BRF SHIPPING’s LCL Shipping Cost from China to USA guide.

Customs Clearance for 20GP and 40HQ Containers

FCL imports require careful planning because customs delays can create additional:

Demurrage
Detention
Storage
Chassis
Trucking rescheduling costs

For this reason, commercial documents and importer information should ideally be reviewed before the vessel departs China.

BRF SHIPPING’s dedicated 20ft and 40ft cost guides cover container-specific transportation and destination costs.

DDP Shipping and US Customs Clearance

DDP does not eliminate customs law.

Even when goods are sold:

Delivered Duty Paid

the shipment still needs a compliant:

Importer structure
Customs entry
HTS classification
Customs bond where required
Duty payment
ISF for applicable vessel cargo
Regulatory clearance

BRF SHIPPING’s existing DDP Shipping from China to USA guide explains this in detail.

Customs Clearance for Amazon FBA Shipments

Amazon should not simply be assumed to act as the Importer of Record.

Before China-to-Amazon shipping, confirm:

Importer
Customs broker
Bond
HTS classification
Duty
Product compliance
FBA labels
Pallet requirements
Delivery appointment

A compliant customs plan should be established before cargo is sent toward the fulfillment center.

How to Reduce US Customs Clearance Risk

The most effective strategy is:

Solve Customs Issues Before Shipping.

Before the Chinese supplier loads the container, check:

Importer

✓

HTS

✓

Customs Bond

✓

ISF Data

✓

Country of Origin

✓

Commercial Value

✓

Product Compliance

✓

Shipping Documents

✓

This costs much less than solving the same problem while the container is accumulating storage charges at a U.S. terminal.

Why Use a Licensed US Customs Broker?

A licensed customs broker can assist with customs entry and communication with CBP.

Typical broker functions include:

Entry filing
HTS review
Duty calculation
Customs bond coordination
CBP communication
PGA data transmission
Entry-summary processing

The importer still retains important legal responsibilities and should provide accurate product and transaction information.

How BRF SHIPPING Supports US Customs Clearance

BRF SHIPPING can coordinate the logistics chain surrounding customs clearance, including:

China supplier pickup
China warehouse
Multi-supplier consolidation
Export customs
FCL / LCL sea freight
Air freight
AMS / ISF data coordination
U.S. customs-broker coordination
Customs-document preparation support
Port / CFS / airport pickup
Truck delivery
DAP / DDP planning

The objective is to connect:

China Logistics + U.S. Customs + Final Delivery

rather than treating customs as an isolated event after arrival.

US Customs Clearance from China FAQ

Who clears goods imported from China into the USA?

The Importer of Record can clear the merchandise or authorize a licensed customs broker to handle entry on its behalf.

What is the formal-entry threshold?

CBP generally describes merchandise valued at $2,500 or more as requiring formal entry, although other rules can require formal treatment at lower values depending on the commodity or agency requirements.

Is an EIN required to import from China?

U.S. businesses commonly use their EIN as the importer number. Other importer-number structures are available in appropriate cases.

Is a customs bond required?

Many formal commercial imports require an appropriate customs bond. Importers can use single-entry or continuous bonds depending on their import activity.

How much is a continuous customs bond?

CBP currently states that the minimum is generally $50,000 or 10% of the prior 12 months’ duties, taxes and fees, whichever is greater.

When must ISF be filed?

For applicable U.S.-bound vessel cargo, CBP generally requires the key ISF data no later than 24 hours before vessel loading.

Is ISF required for air freight?

ISF 10+2 applies to applicable vessel cargo, not ordinary air-freight shipments.

Are all Chinese imports subject to 25% Section 301 duty?

No. Section 301 applicability depends on the specific HTS classification and current tariff measures.

Is country of export the same as country of origin?

No. CBP notes that Section 301 treatment is based on country of origin, not merely country of export.

Are shipments under $800 duty-free in 2026?

Do not assume so. Current U.S. policy has suspended the former duty-free de minimis treatment for covered shipments, including low-value shipments.

Does BRF SHIPPING perform the U.S. customs entry itself?

BRF SHIPPING can coordinate U.S. customs-broker clearance as part of the freight workflow. The actual customs-entry structure should use the appropriate importer and licensed customs broker.