Import & Trade Guides
In-depth guides to help you navigate US import duties, customs procedures, and international trade regulations.
Customs Valuation: How CBP Calculates What You Owe (and Where Importers Overpay)
Your customs value determines your entire duty bill — and in 2026, with tariff stacking pushing effective rates to 40-145%, getting it wrong costs 3-4x more than it used to. CBP uses six valuation methods with transaction value covering 90%+ of entries. Assists (molds, tooling, dies) are the #1 audit trigger. Here's every method explained with dollar amounts, what's included vs. excluded, and legal strategies to reduce your declared value.
Updated June 5, 2026
First Sale Rule: Cut Your Import Duties by 10-30% Using the Manufacturer's Price
If you buy imports through a middleman — a trading company, buying agent, or distributor — you may be paying duties on the wrong price. The first sale rule lets you declare the manufacturer's price instead of the middleman's markup price as your customs value. With 2026 tariff stacking pushing combined rates to 40-145%, that 15-30% reduction in customs value saves 3-4x more than it did two years ago. But CBP is enforcing stricter, and a pending Senate bill could eliminate first sale entirely.
Updated June 5, 2026
Tariff Engineering: How to Legally Reclassify Products for Lower Duty Rates
Tariff engineering — modifying a product's design, materials, or assembly state to qualify for a lower HTS classification — has been legal for decades. But with 2026 tariff stacking pushing rates to 40-145%, the savings from reclassifying even one product can exceed $100,000 annually. CNBC called it 'in vogue.' CBP and courts explicitly recognize it as legitimate. Here's how it works with real HTS code examples, how to identify opportunities using our 23K-code database, and where the line sits between legal engineering and illegal misclassification.
Updated June 5, 2026
Importing from Australia to the US: AUSFTA Rates, Tariff Stacking & 2026 Guide
Australia shipped $29.4 billion in goods to the US in 2025 — a 74.7% surge driven by gold, beef, and critical minerals. The AUSFTA eliminates duties on most qualifying goods, but the 10% Section 122 surcharge and 50% Section 232 on metals apply regardless. This guide covers AUSFTA rules of origin, real duty calculations, and why Australia is emerging as a strategic China alternative for critical minerals.
Updated May 29, 2026
Bonded Warehouses: How to Defer US Import Duties for Up to 5 Years (2026 Guide)
A CBP-authorized bonded warehouse lets you store imported goods for up to 5 years without paying duties. You only pay when you withdraw goods for domestic sale — or you re-export duty-free. In 2026's high-tariff environment, bonded warehouses offer a cash flow advantage worth thousands per shipment. This guide covers all 11 warehouse classes, setup costs, the FTZ comparison, and why the July 24 Section 122 expiration creates a unique deferral opportunity.
Updated May 29, 2026
Importing from the UK to the US: Post-Brexit Tariffs, Scotch Duty & 2026 Guide
The UK exported $90.4 billion in goods to the US in 2025 — making the US its largest single-country market. But there's no US-UK free trade agreement, so British goods face full MFN rates plus the 10% Section 122 surcharge. This guide covers actual duty rates by product category (machinery, pharma, vehicles, Scotch whisky), post-Brexit rules of origin complications, currency conversion for customs valuation, and worked examples with real HTS codes.
Updated May 29, 2026
Importing from Germany to the US: Tariffs, Duties & Customs Guide (2026)
Germany is America's 5th largest trading partner and the EU's biggest exporter to the US — $144.5 billion in goods in the first three quarters of 2025. But no free trade agreement exists between the US and Germany, which means German imports face MFN rates plus the 10% Section 122 surcharge plus 50% Section 232 on metals. This guide covers every tariff layer, the top import categories, the Section 301 overcapacity investigation targeting the EU, and what the July 24 Section 122 expiration means for German goods.
Updated May 27, 2026
Importing from Canada in 2026: USMCA Rates, Section 122, and What Actually Changes July 24
Most goods imported from Canada qualify for 0% duty under USMCA — and USMCA-qualifying goods are exempt from the 10% Section 122 surcharge. Canada is America's second-largest trading partner with $877.2 billion in bilateral trade, and the USMCA exemption has driven utilization rates from 45% to 89%. This guide covers USMCA qualification math, energy exemptions, Canada's retaliatory tariffs, and what July 2026 means for cross-border trade.
Updated May 22, 2026
Importing from Mexico in 2026: USMCA Duty-Free Access, Nearshoring Math, and What the July Review Means
Mexico is the #1 source of US imports at $492.5B through November 2025. USMCA-qualifying goods enter duty-free and are exempt from Section 122, but utilization jumped from 45% to 89% because the compliance cost of not qualifying became too high. This guide covers USMCA rules by product category, nearshoring cost math vs. China and Vietnam, Mexico's anti-China tariff decree, and what the July 2026 USMCA review could change.
Updated May 22, 2026
Importing from Japan in 2026: The 15% Framework Deal, Auto Tariffs, and Section 301 Risk
Japanese imports to the US face a flat 15% inclusive tariff under the 2025 US-Japan Framework Agreement — lower than the 25% most non-FTA countries pay, but higher than the pre-tariff MFN rates Japanese goods enjoyed for decades. This guide breaks down how the 15% inclusive rate works, what it means for autos and electronics, Section 232 stacking on metals, and the Section 301 overcapacity risk ahead.
Updated May 22, 2026
Importing from China in 2026: Every Tariff Layer, Real Rates & What to Do About It
Chinese imports face the highest tariff stack of any US trading partner — 15% to over 165% depending on product. This guide breaks down every layer (Section 122, Section 301, Section 232), shows worked examples with real HTS codes, and covers CAPE refund eligibility, the Section 301 four-year review, and sourcing alternatives.
Updated May 20, 2026
Importing from South Korea in 2026: KORUS FTA Rates, Duty Savings & Compliance
South Korea is one of the cheapest countries to import from — if you use the KORUS FTA correctly. Most Korean goods qualify for 0% duty under the agreement, but Section 122 still adds 15% and Section 232 hits metals at 50%. This guide covers KORUS qualification, real duty calculations, and what the tariff landscape means for Korean imports in 2026.
Updated May 20, 2026
CBP Customs Protest: How to Challenge Import Duties and Recover Overpaid Tariffs
A CBP customs protest under 19 U.S.C. § 1514 is a formal challenge to a CBP decision — your only administrative path to recover duties you believe were incorrectly assessed. After the CIT struck down Section 122 tariffs on May 7, 2026 and the Federal Circuit stayed the ruling on May 12, filing a timely protest is how most importers preserve their refund rights while the appeal plays out.
Updated May 15, 2026
Importing from Vietnam to the US: Tariff Rates, Compliance & 2026 Guide
Vietnam is now the largest source of the US goods trade deficit, with $193.8 billion in US imports in 2025 — a 42% surge. This guide covers current MFN duty rates, the Section 122 surcharge (15%, stayed on appeal after CIT struck it down May 7), the new Section 301 investigation targeting Vietnam for structural excess capacity, transshipment enforcement risks, and how to calculate total landed cost for Vietnamese goods.
Updated May 15, 2026
Importing from Cambodia to the US: Tariff Rates, Section 301 Risk & 2026 Guide
Cambodia's garment, footwear, and travel goods sector exported $15.5 billion in 2025 — with the US as its largest single-country destination. This guide covers current MFN duty rates on Cambodian goods, the 15% Section 122 surcharge (stayed on appeal), both Section 301 investigations targeting Cambodia (forced labor and excess capacity), and a sourcing comparison against Vietnam and Bangladesh.
Updated May 15, 2026
USMCA Certificate of Origin: Rules, Requirements & How to Fill It Out (2026)
A USMCA certificate of origin can drop your duty rate to 0% on goods traded between the US, Mexico, and Canada — and it's more valuable than ever now that Section 122 tariffs have been struck down and Section 301 replacements loom. This guide covers the 9 required data elements, origin criteria (A/B/C/D), Regional Value Content calculation with worked examples, product-specific rules, and the common mistakes that get certifications rejected at the border.
Updated May 13, 2026
Duty Drawback: How to Recover Up to 99% of Import Duties You've Already Paid
Duty drawback lets you recover up to 99% of customs duties, taxes, and fees on imported goods that are subsequently exported or destroyed. With tariff rates stacking to 50-145% in 2026, drawback claims are worth more than ever. This guide covers the three types of drawback, step-by-step ACE filing, calculation examples with real HTS codes, and how drawback compares to IEEPA refunds through CAPE.
Updated May 13, 2026
EORI Number: What It Is, How to Get One, and Why US Businesses Need It for EU Trade
An EORI number (Economic Operators Registration and Identification) is mandatory for any customs operation in the EU — import, export, or transit. US businesses shipping to or sourcing from Europe need one, and the July 2026 removal of the EU's €150 de minimis threshold means far more businesses will need an EORI than before. Here's how to apply, which country to register in, what the format looks like, and the mistakes that delay applications by weeks.
Updated May 8, 2026
Section 301 Hearing Results 2026: What Importers Need to Know Before July 24
USTR's two Section 301 hearings wrapped up May 8, 2026. The forced labor track (60 economies, April 28-29) and structural excess capacity track (16 economies, May 5-8) together set the stage for country-specific tariffs replacing Section 122 on July 24. Here's what happened at the hearings, what the testimony signals about likely tariff rates, and exactly what importers should do in the 77-day window before determinations land.
Updated May 8, 2026
Section 122 Tariffs: CIT Struck Down, CAFC Stay Active — 51 Days to July 24 Expiration
Section 122 tariffs remain in effect despite the CIT's May 7 ruling — the CAFC issued an administrative stay on May 12 that keeps CBP collecting from all importers. The tariff expires by statute on July 24, 2026. Meanwhile, the Trump administration's June 2 appeal of the IEEPA nationwide refund order adds uncertainty across all tariff refund programs. Here's where things stand, what to do about protests, and the three scenarios for what comes after July 24.
Updated June 3, 2026
Pharmaceutical Tariffs 2026: 100% Duty on Patented Drugs Under Section 232
Starting July 31, 2026, patented pharmaceutical imports face a 100% tariff under Section 232 — the first time drug imports have been subject to national security duties. The 17 largest pharma companies face the earlier deadline; all other importers follow on September 29. An onshoring incentive structure drops the rate to 20% or 0% for companies that commit to domestic manufacturing and MFN pricing agreements.
Updated May 6, 2026
Section 232 Tariffs 2026: Steel, Aluminum & Copper Rates After the April Restructuring
The April 2, 2026 proclamation overhauled Section 232 tariffs: steel and aluminum jumped to 50% on full customs value, copper was added for the first time, and pharmaceutical tariffs were announced at 100%. This guide covers the new rate structure, the derivative article classification system, and the 15% weight exception that determines whether your product pays 50%, 25%, or 0%.
Updated May 2, 2026
How Are Tariffs Calculated? The 2026 US Import Duty Formula Explained
The basic tariff formula is Customs Value × Duty Rate = Duty Owed. But in 2026, the 'duty rate' can be four tariff programs stacked on top of each other — and a Chinese steel import can face an 88% effective rate. This guide breaks down the full calculation with real HTS code examples.
Updated May 2, 2026
CAPE Portal Troubleshooting: Fix Rejected Claims, CSV Errors & ACH Issues
CBP has rejected 15% of CAPE tariff refund filings since the portal launched on April 20. This guide covers every common error — Duplicate Tax ID, CSV validation failures, ACH enrollment problems, entry number formatting — with step-by-step fixes so your refund doesn't get stuck in limbo.
Updated May 2, 2026
Copper Tariff 2026: Section 232 Rates, Affected Products, and What Importers Need to Know
The US now charges a 50% Section 232 tariff on copper articles — calculated on full customs value, not just the copper content. This guide breaks down the tiered rate structure (50%/25%/15%/10%/0%), which HTS Chapter 74 codes are affected, the 15% weight exception, total duty burden by country, and why there's no exclusion process for copper.
Updated April 30, 2026
Importing From Taiwan: 2026 US Tariff Rates, Trade Deal & Customs Guide
Taiwan currently faces a 10% Section 122 tariff — below the 15% cap negotiated in the US-Taiwan Agreement on Reciprocal Trade. This guide covers the full tariff rate timeline, semiconductor-specific provisions, product duty breakdowns by HTS code, and how Taiwan compares to alternative sourcing countries.
Updated April 30, 2026
Importing From Sri Lanka: 2026 US Tariff Rates, Duties & Customs Guide
US tariff rates on Sri Lankan imports dropped from 44% under IEEPA to 10% under Section 122 after the Supreme Court ruling. This guide covers current duty rates by product, apparel and tea-specific HTS breakdowns, the Section 301 forced labor investigation, and Sri Lanka's own NITG-2026 tariff reform.
Updated April 30, 2026
Section 301 Investigation 2026: Every Country, Sector, and Deadline Importers Need to Know
USTR launched two massive Section 301 investigations on March 11, 2026 — one targeting structural excess capacity in 16 economies across 21 manufacturing sectors, and another targeting forced labor enforcement failures in 60 economies covering 99% of US imports. Public comments closed April 15. Hearings run April 28 through May 8 at USITC. Here's what importers need to know about exposure, timelines, and what comes next.
Updated April 16, 2026
CAPE Portal Filing Guide: How to Get Your IEEPA Tariff Refund in 2026
The CAPE portal opens April 20, 2026 for IEEPA tariff refund claims. This is the step-by-step guide to filing your CAPE Declaration, preparing your CSV, setting up ACH, and actually getting your money back. Covers Phase 1 eligibility, interest rates, and what to do if your entries don't qualify yet.
Updated April 16, 2026
EU Combined Nomenclature (CN Codes): How the EU Classifies Imports and Why US Exporters Should Care
The Combined Nomenclature is the EU's 8-digit product classification system — the European equivalent of the US HTS. If you're exporting to Europe or sourcing from EU suppliers, CN codes determine what duty rate applies, whether CBAM carbon fees kick in, and whether your shipment clears customs or gets flagged. Here's how the system works, how it maps to US HTS codes, and what changed in 2026.
Updated April 16, 2026
Customs Bond: Types, Costs, and How to Get One (2026 Guide)
A customs bond is a financial guarantee to CBP that you'll pay all duties, taxes, and fees on your imports. With bond sufficiency reviews up 526% since early 2025, getting the right bond — and the right amount — matters more than ever. Here's what it costs, which type you need, and how to avoid the traps.
Updated April 16, 2026
Importer of Record (IOR): Responsibilities, Requirements, and How to Become One
The importer of record is the person or company legally responsible for every US customs entry — duties, classification, compliance, the whole thing. Here's what IOR actually means, who qualifies, how to register with CBP, and the penalties if you get it wrong.
Updated April 16, 2026
Temporary Importation Under Bond (TIB): How It Works, What It Costs, and When to Use It
A temporary importation under bond lets you bring goods into the US duty-free for up to 3 years — if you export them back out. Here's exactly how TIB works, what bonds cost, which goods qualify, and the costly mistakes importers keep making.
Updated April 16, 2026
How to File for an IEEPA Tariff Refund After the Supreme Court Ruling
Step-by-step guide to recovering IEEPA tariff duties after the Supreme Court struck them down on February 20, 2026. Covers unliquidated entries (PSC), liquidated entries (formal protest), and CIT appeals.
Updated February 20, 2026
Importing from China: Complete Tariff and Compliance Guide
Everything importers need to know about bringing goods from China into the US, including Section 301 tariffs, forced labor regulations, and compliance requirements.
Updated February 20, 2026
Trade Agreements: How to Qualify for Preferential Tariff Rates
Learn how free trade agreements like USMCA and KORUS can reduce or eliminate your import duties, and what documentation you need to qualify.
Updated February 20, 2026
Understanding Section 301, 232, and 201 Tariffs
A clear explanation of the three main US tariff actions — Section 301 (China), Section 232 (steel/aluminum), and Section 201 (safeguards) — and how they affect importers.
Updated February 20, 2026
Complete Guide to US Import Duties and Customs Fees
Everything you need to know about US import duties, including how they're calculated, types of duties, and additional fees beyond the tariff rate.
Updated February 20, 2026
How to Find Your HTS Code: A Step-by-Step Guide
Learn how to correctly classify your imported goods using the Harmonized Tariff Schedule. Includes tips for avoiding costly misclassification.
Updated February 20, 2026