Importing guides
How US customs works, in plain English: codes, forms, bonds, refunds and brokers.
- What is an HTS code?An HTS code is the 10-digit number that classifies a product imported into the US and sets its duty rate. How the digits work, where rates come from, who decides.
- HS vs. HTS codesHS codes are the 6-digit international base. HTS codes are the 10-digit US import codes, and Schedule B numbers are the 10-digit US export codes. How they fit.
- How to find your HTS codeFind the right HTS code step by step: describe the product, read the headings and notes, apply the General Rules of Interpretation, check CBP rulings, then ask CBP.
- CBP Form 7501, explainedCBP Form 7501 is the entry summary: what you imported, its HTS code, value and duties owed. The 10-working-day deadline, key blocks, fees and how to correct it.
- ISF filing (Importer Security Filing, 10+2)ISF, or 10+2, is the data sent to CBP before ocean cargo is loaded for the US. The 10 importer elements, the 24-hour deadline and the $5,000 liquidated damages.
- Duty drawbackDuty drawback refunds 99% of duties, taxes and fees on imports that are exported or destroyed. The main types, the 5-year deadline, and how 2026 tariffs treat it.
- Importer of recordThe importer of record is the party legally responsible for a US import: classification, value, duties and records. Who can be the IOR and how to get set up.
- Customs bonds: continuous vs. single-entryA customs bond guarantees CBP gets paid. Continuous and single-entry bonds compared, CBP's $50,000-or-10% formula, and what changes the amount you need.
- USMCA certification of originThere's no official USMCA certificate form. A valid certification needs nine data elements and a signed statement, and must be in hand when you claim the rate.
- What a customs broker costsThere's no official price list for customs brokers. What drives a broker's fees, the CBP fees you pay either way (MPF and HMF), and what to ask for in a quote.