How to Import from China to the USA (2026 Guide): Tariffs, Customs and Costs

How do you import from China to the USA in 2026? The mechanics haven't changed: a supplier, a forwarder, a customs broker and a container. What has changed is the cost and the scrutiny. Tariff layers have piled up, the de minimis loophole has closed, and U.S. Customs and Border Protection (CBP) is tightening its grip on who imports and how. The question is no longer "how cheap is the factory?" but "what will this product really cost once it's cleared, and who's on the hook?"

Here's the US case step by step, with a worked landed-cost example. For the EU and Canada side by side, see our customs clearance overview; for Britain, our guide to importing from China to the UK. This is general information, not legal advice: your licensed customs broker has the final word on your entries.

Step 1: decide who will be the importer of record (IOR)

The importer of record makes entry with CBP: usually the owner or purchaser of the goods. Bound to exercise reasonable care, it answers for the classification, value and origin declared, and pays the duties. It's identified by its IRS employer identification number (EIN) or a number CBP assigns from Form 5106. A foreign company, such as a European or British brand, can be the IOR if it appoints a resident agent in the US to accept service of process (19 CFR 141.18).

Licensed customs broker and customs bond

Nearly every importer works with a licensed customs broker: it confirms the classification, transmits the ISF and the entry in CBP's ACE system, pays duties on your behalf and answers CBP's questions. NOVASEA does not clear goods itself: we coordinate with our licensed customs broker partners and hand them complete, consistent data from China.

The customs bond, required for formal entries, covers duties, taxes, fees and penalties. It's either a single transaction bond (one entry, handy for a first shipment) or a continuous bond (one year, set at 10% of the duties, taxes and fees paid over the previous 12 months, with a $50,000 minimum). Size it on the duties you expect: if it falls short, you'll have to raise it.

Step 2: classify your product in the HTSUS

Every product enters under a 10-digit code from the Harmonized Tariff Schedule of the United States (HTSUS). The first six digits are international, the last four American: the code on your Chinese supplier's invoice can't simply be copied.

That code sets the general rate (the "most-favored-nation" or MFN rate), the Chapter 99 additional duties, other agencies' requirements and any antidumping duty. Checked on October 21, 2026: 2% for LED lamps (8539.52.00), 9.8% for ceramic tableware under subheading 6912.00.48. A mug can change subheading with its body and its value: when in doubt, ask CBP for a binding ruling before you order.

Step 3: tariffs on Chinese goods in October 2026

US tariffs on China come in layers, each with its own legal basis and exceptions. Here's the picture on October 21, 2026:

How the layers add up

These duties are cumulative and calculated on the same customs value. A product with a 4% general rate, on List 3 and not exempted from the 2026 action, pays 4% + 25% + 12.5% = 41.5%. If it falls under Section 232, that rate replaces the 12.5%: since April 6, 2026, 50% on articles of steel, aluminum or copper, 25% on their derivatives; 25% on upholstered wooden furniture and kitchen cabinets, rising on January 1, 2027.

What happened to the IEEPA tariffs?

The 2025 "fentanyl" and "reciprocal" tariffs rested on the International Emergency Economic Powers Act (IEEPA). On February 20, 2026, the Supreme Court held in Learning Resources, Inc. v. Trump that IEEPA doesn't authorize tariffs, and an executive order ended them the same day. A 10% Section 122 surcharge followed from February 24 through July 23, 2026. IEEPA duties already paid are refundable with interest through CBP's CAPE process, only to the importer of record (or its broker): if you bought DDP, the refund goes to your supplier or its forwarder, not to you.

What may still move

• The 178 exclusions from the 2018–2019 duties expire in November 2026 unless extended.
• On October 7, 2026, USTR announced a new review of the 2018 actions.
• New Section 232 actions keep coming: drones since September 3, 2026; polysilicon and solar products from December 4, 2026.

The rate that applies is generally the one in force when the goods are entered, not when you ordered: get a duty estimate on the exact code before you set your selling price.

Step 4: the end of de minimis for shipments from China

Until 2025, parcels worth $800 or less entered duty-free: that was de minimis. The exemption has been suspended for all countries since August 29, 2025, a suspension confirmed in 2026 by executive order and then by CBP rules, and the One Big Beautiful Bill Act repeals it from July 1, 2027.

Every parcel, samples included, now pays the general rate and Section 301 duties. Informal entry remains available up to $2,500, though EO 14411 plans to close it to foreign IORs. For an e-commerce brand, one container cleared in a single entry into a US warehouse or 3PL usually costs far less than thousands of parcels: see our guide to Amazon FBA prep from China.

Step 5: filings and timeline, from factory to US warehouse

1. Before production: HTS code, full duty rate, agency requirements and "Made in China" origin marking, required by 19 U.S.C. 1304.
2. 24 hours before loading in China (ocean): the Importer Security Filing (ISF, or "10+2") gives CBP the seller, buyer, manufacturer, stuffing location, consolidator, origin and HTS code. Late or wrong: $5,000 in liquidated damages per violation.
3. Within 15 calendar days of arrival: the entry is filed in ACE; CBP releases the goods or examines them, at your expense.
4. Within 10 working days: the entry summary (CBP Form 7501) is filed and duties and fees are paid. MPF is 0.3464% of value (minimum $34.58, maximum $670.86 since October 1, 2026); HMF adds 0.125% by sea.
5. Liquidation, usually about 314 days after entry; keep your records for 5 years (19 CFR 163.4).

Related guide

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Step 6: FDA, CPSC, FCC: the agencies that can stop a container

A missing agency filing blocks release just as surely as an unpaid duty.

The UFLPA presumes that goods made wholly or partly in Xinjiang, or by a listed entity, involve forced labor unless the importer proves otherwise. More detail in our product compliance guide.

Step 7: FOB or DDP to the United States?

Incoterms® rules, a trademark of the International Chamber of Commerce (ICC), split costs and risks. For the US, one question comes first: who will be the importer of record?

• FOB or FCA: your supplier delivers on board, or to your forwarder, in China. You're the IOR, you choose the forwarder and broker, and you see every dollar of duty. Since US customs value excludes international freight, the FOB price is close to it: the most transparent basis.
• DDP (Delivered Duty Paid): the seller, or its forwarder, becomes the IOR. You lose control over the declared value and classification, and if CBP pushes back, it's your goods sitting at the port.

Full comparison: FOB, CIF, DDP or EXW.

Worked example: the landed cost of 20,000 mugs

Two lessons. The duty estimate belongs in the purchasing decision: one list or one subheading moves the unit cost by several cents. And fixed costs weigh far less on 20,000 units than on 2,000: consolidating several suppliers into one container pays off. Since these are food-contact ceramics, test for lead and cadmium before shipment.

Import on your own or work with a partner?

Importing from China to the US on your own is entirely possible with a forwarder and a broker. The real question: which risks can you absorb, and how much time can you give it?

Going it alone makes sense for a simple, unregulated product from a supplier you know. Once the CPSC, FCC or FDA is involved, or your margin hangs on a few points of duty, a single mistake costs more than the support. In practice, NOVASEA:

1. writes a product specification with you that covers the US market: HTS code, labeling, origin marking, certificates;
2. audits new factories and inspects production, before shipment and at loading, with a full photo report;
3. handles consolidation in China, as close as possible to your factories: one container, one ISF, one entry; clearance is handled by our licensed customs broker partners, with whom we coordinate;
4. makes everything visible in NOVASEA Bridge, our client portal: reports, documents, shipments, costs.

See our logistics and end-to-end sourcing services, our pricing and our comparison of importing from China on your own or with a partner.

Checklist before you import from China to the USA

• IOR chosen, Form 5106 data accurate, power of attorney signed directly with the broker.
• HTS code confirmed and Chapter 99 duties checked for the entry date.
• Bond sized to current duties; FDA, CPSC and FCC requirements listed.
• "Made in China" marking on the product or packaging.
• ISF data collected before booking.
• Pre-shipment inspection passed before paying the balance.