A US buyer can order from a Chinese factory the same way a UK or EU buyer does: find the supplier, check the samples, pay a deposit and inspect before shipping. The difference starts when the goods reach a US port. The US customs system, its tariff schedule and its tariff policy are their own.
This guide covers the steps and papers for a US business importing goods from China. It does not list tariff rates, because they have changed many times since 2025 and a number printed here would go out of date. It tells you where to check the rate on the day you ship. For the sourcing steps before shipping, read how to source products from China.
The importer of record
The importer of record is the person or company named on the US customs entry. CBP is clear on this point: “you, the importer of record, are ultimately responsible” for all applicable duties, taxes and fees.
That holds even when a forwarder or broker files for you. They handle the paperwork. You carry the responsibility. If a supplier offers to ship “DDP”, ask who is named as importer of record, as in our DDP guide. The UK and EU rules in that guide differ from the US rules, but the question is the same.
The papers and steps
- Get an importer number
CBP entry forms ask for one. For a business it is the IRS business registration number. Without one, you can request a CBP-assigned number on CBP Form 5106.
- Choose a customs broker or file yourself
CBP says importers of goods for their own use often hire a licensed customs broker. Brokers are licensed by CBP but are not CBP employees. You can also file the entry yourself.
- Classify each product
Find the HTS number in the Harmonized Tariff Schedule. You can ask CBP for a written ruling on the correct classification and rate of duty.
- File the ISF for ocean cargo
The Importer Security Filing applies to cargo arriving by ocean vessel. You submit advance cargo information electronically before the goods can be imported.
- Ask your broker about a customs bond
Ask whether you need a bond for your shipment and who arranges it.
- Pay duty and clear the goods
The entry sets the duty you owe on the goods. Keep the supplier invoice, packing list and bill of lading, which the broker needs to enter them.
How duty works
US duty is worked out from the HTS code of each product, the value of the goods and any extra tariff measures that apply on the date of import. For goods from China, extra measures have applied on top of the standard rate, and they have changed several times since 2025.
To see the rate for your product:
- Look up the HTS code in the Harmonized Tariff Schedule.
- Ask your customs broker which extra measures apply on your shipping date.
- Ask the broker to confirm the full rate before you place a large order, and add it to your landed cost.
Do the sum before you pay the deposit. A product that looks cheap at the factory price can cost much more once duty is added. Our first-deposit checklist includes landed cost at three quantities.
Small parcels and de minimis
The old $800 duty-free rule for low-value shipments is gone. CBP announced new rules on 24 June 2026. They indefinitely suspend duty-free de minimis treatment for imports valued at $800 or less. CBP says that shipments valued at $2,500 or less are subject to applicable duties, with exceptions for genuine gifts of $100 or less and certain personal articles that accompany travellers.
If you plan to sell products to US customers in small parcels from China, the old duty-free route does not apply. Work out the duty per parcel before you set your prices.
What to settle with the factory
- Incoterm and port. FOB with a named Chinese port is the usual base. See our Incoterms guide.
- HTS and value. Agree the product description, the value on the commercial invoice and the HTS code the broker will use. The invoice value should match what you pay.
- Labels and country of origin. Ask your broker what the product and packaging must show for your goods.
- Product rules. Your product may fall under other US rules. Ask your broker or a trade adviser.
How CFS helps
We find and check the factory, manage samples and production, inspect before shipping and arrange shipping from Shenzhen through our group business, ParcelFromChina. See product sourcing, quality control and shipping and consolidation. A US customs broker handles the US entry and confirms the duty.
Bottom line
A US import has four fixed points: an importer of record, a customs broker or your own filing, an HTS code for each product and an ISF for ocean cargo. The duty rate is the one moving part. Check it on the day you ship and build it into your landed cost before you pay a deposit.
Checked against CBP and the USITC on 13 November 2026. This guide is general information, not legal or customs advice. A licensed customs broker confirms the rules for your shipment.
Questions we get asked
What do I need to import from China into the US?
An importer number (your IRS business registration number, or a number CBP assigns on Form 5106), an HTS code for each product, and either a licensed customs broker or your own entry filing. Ocean cargo also needs an Importer Security Filing.
Who pays the duty on goods from China?
The importer of record. CBP says the importer of record is ultimately responsible for all applicable duties, taxes and fees. A freight forwarder or broker can handle the paperwork, but that does not move the responsibility.
Can I still ship small parcels from China to the US duty-free?
No. CBP indefinitely suspended duty-free de minimis treatment for shipments of $800 or less. Under the rules CBP announced on 24 June 2026, shipments valued at $2,500 or less are subject to applicable duties, with limited exceptions such as genuine gifts of $100 or less.
What is the Importer Security Filing?
An advance electronic filing to CBP for cargo that arrives by ocean vessel. It must be made before the goods can be imported. It does not apply to air freight.