Importing goods to sell in the US: duties, customs and your books

Importing used to be simple for small sellers, because low-value parcels entered duty-free. That route has closed, and tariffs have changed repeatedly. This guide explains how importing works now, who is responsible, and how to record import costs.

By Mirza Fahad Baig, Chartered Accountant. Reviewed by Awais Jameel, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

Import duties for ecommerce sellers apply to every commercial shipment now: the $800 de minimis exemption has been suspended for all countries since August 29, 2025, and Congress has repealed it from July 1, 2027. The importer of record classifies the goods, pays duty and any additional tariffs, and files the entry, usually through a customs broker. Duties, freight and brokerage become part of inventory cost.

At a glance

$800 de minimis
Suspended for all countries since August 29, 2025
Statutory repeal
Effective July 1, 2027
Responsible party
The importer of record
Classification
10-digit Harmonized Tariff Schedule code
Entry
Informal up to $2,500, formal above, as a rule
Books
Duties and freight are part of inventory cost
Importing goods to sell in the US: duties, customs and your books$800 de minimis: Suspended for all countries since August 29, 2025; Statutory repeal: Effective July 1, 2027; Responsible party: The importer of record; Classification: 10-digit Harmonized Tariff Schedule code; Entry: Informal up to $2,500, formal above, as a rule; Books: Duties and freight are part of inventory cost.KEY FACTS AT A GLANCEImporting goods to sell in the US: duties, customsand your books$800 de minimisSuspended for allcountries since August29, 2025Statutory repealEffective July 1, 2027Responsible partyThe importer of recordClassification10-digit HarmonizedTariff Schedule codeEntryInformal up to $2,500,formal above, as a ruleBooksDuties and freight arepart of inventory costChecked against official sourcesTax BakersImporting goods to sell in the US: duties, customs and your books$800 de minimis: Suspended for all countries since August 29, 2025; Statutory repeal: Effective July 1, 2027; Responsible party: The importer of record; Classification: 10-digit Harmonized Tariff Schedule code; Entry: Informal up to $2,500, formal above, as a rule; Books: Duties and freight are part of inventory cost.KEY FACTS AT A GLANCEImporting goods to sell in the US:duties, customs and your books$800 de minimisSuspended for all countries since August 29,2025Statutory repealEffective July 1, 2027Responsible partyThe importer of recordClassification10-digit Harmonized Tariff Schedule codeEntryInformal up to $2,500, formal above, as aruleBooksDuties and freight are part of inventorycostChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

What happened to the $800 exemption?

Shipments valued at $800 or less used to enter duty-free under Section 321. That treatment was suspended for China and Hong Kong in May 2025 and for all countries from August 29, 2025. CBP made the suspension indefinite by rule in June 2026, and the 2025 tax law repeals the provision from July 1, 2027. Every commercial shipment now needs an entry and pays any duties due, however small.

Who is the importer of record?

The party responsible for the goods at customs: making the entry, classifying the goods, declaring their value and paying duties. It can be you, your supplier on delivered-duty-paid terms, or a marketplace or logistics provider acting for you. Whoever it is needs an identification number, such as an EIN, and usually a customs bond for formal entries. Being the importer of record means being liable if the declaration is wrong.

Shipping on delivered-duty-paid terms moves the customs work to the supplier, but you still pay for it in the price, so ask for the duty and freight breakdown for your landed cost.

How does an import work?

  1. Classify the goods

    Find the 10-digit code in the Harmonized Tariff Schedule, which sets the duty rate.

  2. Check additional tariffs

    Country-specific tariffs change often and can exceed the base duty.

  3. Choose the importer of record and broker

    Most small importers use a licensed customs broker.

  4. File the entry

    Informal for most shipments up to $2,500, formal with a bond above that.

  5. Pay duties and fees

    Duty, tariffs and processing fees, usually through the broker.

Tariff rates and the legal basis for them have changed several times since 2025, including after court rulings, so check the current rate for your product and country of origin before each order, not just once. A customs broker or a binding ruling from CBP helps where classification is uncertain.

How are import costs recorded?

CostTreatment
Supplier priceInventory
Freight and insurance to the USInventory
Duties, tariffs and customs feesInventory
Customs broker fees for the entryInventory
Freight from your warehouse to customersShipping expense

These costs become cost of goods sold as the stock sells. Spreading duties and freight across the units in each shipment gives the landed cost per unit, which is the true basis for pricing and margin. See cost of goods sold.

What does an example look like?

A seller imports 1,000 units at $4 each, with $900 of ocean freight, $520 of duties and tariffs, and $180 of broker and processing fees. The landed cost is $5,600, or $5.60 per unit, not the $4.00 on the supplier's invoice. Pricing on $4.00 would overstate the margin by $1.60 a unit.

Which customs records must be kept?

Importers must keep entry documents, commercial invoices, packing lists, proof of payment and classification support for at least five years from the date of entry. Your bookkeeping should link each shipment's duties and fees to the inventory it belongs to, so landed cost can be shown if CBP or the IRS asks.

What if the seller is outside the US?

A foreign seller can act as importer of record, usually through a US customs broker, or use a US LLC. Stock held in US warehouses can be relevant to whether the business has a US trade or business. See selling on US marketplaces as a non-resident.

Importing stock to sell?

We set up your landed cost tracking, record duties and freight in inventory correctly, and work with your customs broker on the paperwork.

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Questions people ask

Is the $800 de minimis exemption still available?

No. It has been suspended for all countries since August 29, 2025, and is repealed from July 1, 2027.

Who pays import duties on my products?

The importer of record, which may be you, your supplier on delivered-duty-paid terms, or a provider acting for you.

Are import duties deductible?

Yes, as part of the cost of inventory, deducted through cost of goods sold when the goods are sold.

Do I need a customs broker?

Not legally for every entry, but most small importers use one.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. US Customs and Border Protection: Importing into the United States
  2. US International Trade Commission: Harmonized Tariff Schedule
  3. The White House: Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries (July 30, 2025)

Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.

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This guide is general information. It is not tax or legal advice for your situation.