Importing goods into the USA requires compliance with customs regulations, tariff schedules, and documentation rules. With the right preparation, businesses can avoid costly delays and penalties.
Table of Contents
What You Will Learn
- How to choose the right entry type
- How tariffs and HS codes impact duty
- Required documents and common mistakes
- When to use courier, air, or ocean
- Tips for valuation and origin claims
Trade Alert: 2026 Supreme Court Ruling and Section 122
The landscape of US importing shifted dramatically in late February 2026. The Supreme Court formally invalidated the sweeping Emergency Economic Powers Act (IEEPA) tariffs. Importers who paid these duties should immediately consult their customs brokers to prepare for potential refund procedures.
The administration immediately invoked a new tariff: Section 122 of the Trade Act of 1974. A temporary tariff of 10% (and maybe increased to 15 percent. This Section 122 surcharge is legally valid for a maximum of 150 days (expiring July 24, 2026) unless Congress votes to extend it.
Read Executive SummarySteps to Import into the USA
Courier vs Air vs Ocean
In general, local postal options are best for individuals shipping small parcels to the USA. Commercial packages benefit from fast transit via FedEx, UPS and DHL. Heavier weight shipments benefit from Trucking or ocean. Contact our team for rates from Canada to the USA with our lowest spot market rates for shipments as small as 20 kilograms.
| Mode | Best For | Pros | Considerations |
|---|---|---|---|
| Courier | Small parcels, e-commerce | Fastest customs clearance; minimal paperwork | High cost for large or bulky cargo |
| Air Freight | Urgent, medium shipments | Reliable transit; good for high-value items | More expensive than ocean; airport handling fees |
| Ocean Freight | Bulk shipments (500 kg or more) | Lowest cost per kg for large volumes | Slower transit; accessorial and minimum charges |
Courier vs Trucking
From Canada and Mexico, Trucking (both full truck load and "less than truck load") are by far the most common method. The transit times are usually within one week and benefit from efficient cross border processes. Contact our team for an economy courier and LTL rate.
Valuation, Origin, and Compliance
Valuation
The commonly accepted value is the "Transaction Value." Transaction value (price paid or payable) plus packing, assists, royalties, and resale proceeds. Freight is usually excluded from customs value. Read more about declaring a value for cross border shipping. Understanding declared value.
Country of Origin
Origin refers to from the goods were "made, grown, raised or extracted." It does not refer to from there the goods ship from. The country of origin is most pertinent as it relates to USMCA duty free import. To claim free trade benefits (like USMCA), the goods must be accompanies by a Certificate of Origin.
Partner Agencies
FDA, USDA, and Fish and Wildlife may require additional approvals. Supplements, cosmetics, and food often need extra clearance.
Frequently Asked Questions
Which documents are required?
The core requirements include a commercial invoice along with the bill of lading or waybill.Certain products may also need FDA, USDA, or other specific agency permits.
How do I know my HS code?
Classify your item by product material and function. Confirm with the US 10-digit code or consult a licensed customs broker. Review our guide linked above explaining the HS code system.
What is the difference between Informal and Formal entries?
Informal entries (valued under $2,500) are simpler and do not require a customs bond or a designated broker. Formal entries (valued over $2,500) require a bond and more detailed processing.
How can I reduce duty and navigate Section 122?
The only way to reduce duty is to benefit from goods that qualify as originating from a country sharing a free trade agreement with the USA. Most notable among these agreements is with Canada and Mexico (USMCA). Otherwise, make sure you hav correct HS classification, and use Chapter 98 provisions (US goods being returned) when applicable. Do not overvalue the item. Generally, the price paid—excluding shipping costs—is the value for duty. Monitor Section 122 updates closely as the 150-day window closes in July 2026.
Do I need a customs broker?
Officially No. Keep in mind that express courier shipments usually include entry preparation. For cargo and formal entries, hiring a licensed customs broker is highly recommended. Importers are legally allowed to self-clear goods through US Customs for goods they are importing (you cannot do so for someone else). It may make sense to "self import" if your product is easy to classify and transaction value is clear and if no Partner Government Agencies are involved.
Note that ground shipments from Canada via UPS or FedEx ground are subject to an entry preparation fee and disbursement fee. An entry preparation fee is usually included in for express shipments.
