United States of America — Multi-Page Customs Intelligence Hub
AUDIT PASSEDSovereign Authority: U.S. Customs and Border Protection (CBP) & USITC • Valuation Basis: FOB (Free on Board - Foreign Port of Export)
[🧮 Layer 2 & 7: Taxes, VAT, Excise & Fees] Importing commercial goods into the United States requires filing U.S. CBP Form 3461 (Cargo Release) and CBP Form 7501 (Entry Summary) via the Automated Commercial Environment (ACE) for shipments valued over $2,500 USD, while shipments valued at or under $800 USD qualify for Section 321 duty-free de minimis entry (19 U.S.C. § 1321) unless subject to Section 301, AD/CVD, or Partner Government Agency (PGA) holds. U.S. customs duties are calculated on an FOB (Free on Board) transaction value basis (excluding international freight and insurance), plus a 0.3464% Merchandise Processing Fee (MPF, min $31.67 / max cap $614.35) and a 0.125% Harbor Maintenance Fee (HMF) on ocean cargo.
| Competent Customs Authority | U.S. Customs and Border Protection (CBP) & USITC |
|---|---|
| Official Import Declaration Form | CBP FORM 7501 — ENTRY SUMMARY — U.S. CUSTOMS AND BORDER PROTECTION (FORM 7501) |
| Customs Valuation Basis & FX | FOB (Free on Board - Foreign Port of Export) • FX Authority: U.S. Treasury / CBP Certified Rate (31 U.S.C. § 5151) |
| De Minimis Duty-Free Threshold | 800 USD (19 U.S.C. § 1321(a)(2)(C) (Section 321)) |
| Outbound Export Filing Mandate | U.S. Outbound Export Mandate: AES / EEI Filing Required (> $2,500 USD) |
| Effective Date | Tariff / Legal Code | Executive Order / Measure | Statutory Rule & Exemptions |
|---|---|---|---|
| 2025-03-04 | 9903.01.20 / 9903.01.24 | U.S. IEEPA China Executive Tariff (+20% Stacked Surtax & Section 321 De Minimis Suspension) | Applies an additional 20% ad valorem IEEPA duty on top of MFN and Section 301 rates for articles the product of China/Hong Kong, and suspends 19 U.S.C. § 1321 ($800) duty-free de minimis eligibility for Chinese-origin goods. |
| 2018-07-06 | 9903.88.01–9903.88.15 / 9903.91.01 | U.S. Section 301 China Statutory Tariff (7.5%–25% Base / 100% EVs / 50% Semiconductors & Solar) | Assesses 7.5% to 25% additional duty across Lists 1–4A, plus 100% on Chinese electric vehicles (Ch. 87), 50% on semiconductors/solar cells (Ch. 85), and 25% on lithium-ion batteries and critical minerals. |
| 2025-03-04 | 9903.01.01 / 9903.01.04 (USMCA 9903.01.04 Exempt) | U.S. IEEPA Northern/Southern Border 25% Surtax (0% Exempt with Valid USMCA Certification) | Imposes a 25% IEEPA tariff (10% on Canadian energy/potash) on goods from Canada and Mexico that DO NOT qualify for USMCA (CUSMA/T-MEC) preferential origin. Goods accompanied by a valid USMCA Certification of Origin enter at 0% IEEPA surtax. |
| 2025-03-12 | 9903.80.01 / 9903.85.01 | U.S. Section 232 Global Steel & Aluminum 25% Tariff (All Country Quotas/Exemptions Terminated) | Restores a uniform 25% global Section 232 tariff on both Steel (Ch. 72–73) and Aluminum (Ch. 76, raised from 10% to 25%) and derivatives from all countries, terminating prior country exemptions and tariff-rate quotas. |
| 2025-04-03 | 9903.94.01 | U.S. Section 232 Global Passenger Vehicles & Light Trucks 25% Tariff | Assesses a 25% Section 232 national-security tariff on imported automobiles and specified automotive parts (with USMCA U.S.-content deduction mechanisms and classic >=25-year exemptions under Chapter 99). |
📖 View Frequently Asked Customs Questions & Sovereign Statutory Citations (3 Q&As)
Verified Answer: Under 19 U.S.C. § 1401a, the United States calculates customs duties and Merchandise Processing Fees (MPF) on an FOB (Free on Board) foreign port of export basis, which legally excludes international ocean/air freight and marine insurance when itemized separately on the commercial invoice.
Verified Answer: Under 19 CFR § 24.23, the formal entry Merchandise Processing Fee (MPF) is 0.3464% of FOB value, subject to a minimum of $31.67 USD and a maximum cap of $614.35 USD per entry (shipments above $177,350 hit the cap). Under 19 CFR § 24.24, the Harbor Maintenance Fee (HMF) is 0.125% of value with no cap, assessed only on ocean freight arrivals (air freight is 100% exempt).
Verified Answer: Verified U.S. duty-saving mechanisms include: (1) Consolidating multiple weekly ocean containers onto a single CBP Form 7501 Entry Summary to cap MPF at $614.35; (2) Claiming HTS 9817.00.96 (Nairobi Protocol) for orthopedic/prosthetic devices or HTS 9801.00.10 for U.S. goods returned (0% duty); (3) Qualifying under 14 U.S. Free Trade Agreements (HTSUS General Notes 4–36, such as USMCA or KORUS); and (4) Claiming 99% TFTEA Duty Drawback (19 CFR Part 190) on imported goods that are subsequently exported.
De Minimis, VAT, Excise Taxes, Recycling Fees & Official Customs FX
De Minimis: 800 USDShipments <= $800 USD per person/day enter free of duty & MPF (excludes Section 301/AD/CVD restricted goods or PGA-regulated items requiring formal entry). (19 U.S.C. § 1321(a)(2)(C) (Section 321))
Date-Tracked Statutory Tax & User Fee Schedules
Exemptions & Rules: Exempt for qualifying origin goods under USMCA, Israel FTA, Chile FTA, Singapore FTA, Australia FTA, Korea FTA (KORUS).
Exemptions & Rules: Does not apply to air freight or express courier shipments.
Exemptions & Rules: No federal import VAT assessed at border.
Official Customs Foreign Exchange & Valuation Rules
Valuation Basis: FOB (Free on Board - Foreign Port of Export).
Official Exchange Rate Mandate: U.S. CBP requires using the official Treasury/CBP quarterly or daily certified exchange rate under 31 U.S.C. § 5151.