To import commercial goods into the US you need a commercial invoice, a packing list, a bill of lading or air waybill, an Importer Security Filing (ISF) for sea freight, a customs entry (CBP Forms 3461 and 7501, usually filed by a licensed customs broker) and a customs bond for formal entries. Some products also need permits or certificates from other agencies, such as the FDA or CPSC.
Get your list for this shipment: use the free shipping documents checklist and email it to yourself as a PDF.
Key facts
- ISF: due at least 24 hours before your cargo is loaded on the ship at the foreign port. Late or missing filings can cost up to USD 5,000 per violation.
- Formal entry: required for most shipments over USD 2,500.
- Customs bond: needed for formal entries. A continuous bond is at least USD 50,000.
- Timing: file entry within 15 days of arrival, and pay duties within 10 working days of release.
- De minimis: the USD 800 duty-free exemption is suspended, and the law ends it on 1 July 2027.
The core document checklist
| Document | Who provides it | What it is for |
|---|---|---|
| Commercial invoice | Supplier | Value, description, origin and parties. The basis for duty. |
| Packing list | Supplier | Contents, weights and marks of each package |
| Bill of lading or air waybill | Carrier or forwarder | Proof of shipment and, for originals, title to the goods |
| Importer Security Filing (ISF, “10+2”) | Importer, usually via broker | Security data for sea freight, filed before loading |
| CBP Form 3461 (entry) | Customs broker | Requests release of the goods |
| CBP Form 7501 (entry summary) | Customs broker | Declares classification, value and duty |
| Customs bond | Surety company, via broker | Guarantees payment of duties and compliance |
| Agency permits or certificates | Importer or supplier | Required for food, medicines, children’s products, electronics and more |
What must the commercial invoice show?
- Seller and buyer names and addresses
- A clear description of each product, in English
- Quantity, unit price, total value and currency
- Country of origin
- Incoterm and any charges included, such as freight or packing
Vague descriptions like “parts” or “samples” are a common reason for holds. Ask the supplier to describe what the goods are, what they are made of and what they are for.
What is the ISF and why does it matter?
The Importer Security Filing applies to sea freight. The importer must send CBP 10 data elements at least 24 hours before the cargo is loaded at the foreign port, including the seller, buyer, manufacturer, ship-to party, country of origin, 6-digit HS code, container stuffing location and consolidator. The carrier sends two more. Your broker or forwarder normally files it, but you are responsible, so give them the supplier details early.
Do I need a customs bond?
Yes, for formal entries. You can buy a single transaction bond for one shipment or a continuous bond that covers all your imports for a year. A continuous bond is set at the greater of USD 50,000 or 10% of the duties, taxes and fees you paid in the previous 12 months. If you import more than a few times a year, a continuous bond is usually cheaper.
Which products need extra permits?
- Food and drinks, cosmetics, medical devices: FDA requirements, including prior notice for food
- Children’s products and many consumer goods: CPSC certificates (Children’s Product Certificate or General Certificate of Conformity)
- Electronics that emit radio frequencies: FCC rules
- Plants, wood packaging, animal products: USDA requirements
- Chemicals, pesticides, engines: EPA rules
Check these before you order. Goods without the right documents can be refused entry.
What changed for US importers in 2025 and 2026?
- The USD 800 de minimis exemption is suspended for all countries, so low-value shipments need an entry and pay duty. The law removes it permanently from 1 July 2027.
- In February 2026 the Supreme Court struck down the IEEPA tariffs. CBP stopped collecting them and is processing refunds for affected entries.
- Section 301 tariffs on Chinese goods still apply, plus a 12.5% Section 301 tariff on most Chinese goods since July 2026. See how import duty is calculated.
What to do next
- Get an Importer of Record number (your IRS EIN or a CBP-assigned number).
- Choose a licensed customs broker and give them a power of attorney.
- Buy a customs bond: single for a one-off shipment, continuous if you import regularly.
- Confirm your HS codes, duty rates and any agency permits before you place the order.
- Send supplier details to your broker in time for the ISF, at least 24 hours before loading.
- Check that the invoice, packing list and bill of lading match before the goods arrive.
Common mistakes
- Filing the ISF late, which can cost up to USD 5,000 per violation
- Vague or undervalued commercial invoices
- Assuming small shipments are still duty-free
- Ordering regulated products without checking FDA, CPSC or FCC rules first
Related questions
- How is import duty calculated?
- What is an HS code and how do I find the right one?
- What is a bill of lading?
Sources: CBP: Importer Security Filing 10+2, CBP: Importing into the United States, CBP: how bond amounts are set%20(Not%20Secured).pdf), Thompson Hine: de minimis suspension, JIEYI: US tariffs on Chinese goods. This is general information, not legal advice. Last reviewed October 2026.