| Importer Identity | Required
The importer must be a legally identifiable person or entity responsible for the entry, classification, valuation, and admissibility of the goods. | - Legal name and business address
- Tax identification information
- Importer identification information submitted to U.S. Customs and Border Protection
- Formation or registration records, when applicable
| U.S. businesses, individuals, foreign businesses, and other parties legally permitted to serve as importer of record. | Establish the importer identity before the first formal entry. The importer remains responsible even when a customs broker is used. |
| Importer Identification Number | Required
An importer number must be available for customs entry processing. This is commonly based on a U.S. tax identification number or another number assigned or accepted by customs authorities. | - Tax identification record
- Importer identification filing
- Government-issued identification for individual importers, where applicable
| Businesses and individuals acting as the importer of record. | Information should be submitted and validated before entry filing to reduce holds and data mismatches. |
| Customs Bond | Required
A customs bond is generally required for formal entries and may be required for other transactions depending on the entry type, merchandise, and applicable regulations. | - Continuous or single-entry bond documentation
- Bond amount and coverage details
- Power of attorney or bond authorization, when arranged through a broker or surety
| Importers whose shipments require a bond under customs entry rules or commodity-specific regulations. | Obtain the appropriate bond before filing an entry that requires one. Bond sufficiency may be reviewed when import volume or duty exposure changes. |
| Customs Broker Authorization | Optional
A broker may file entries on the importer’s behalf, but the importer must provide accurate information and remains legally responsible for entry compliance. | - Written power of attorney
- Importer instructions and product data
- Broker communication and escalation contacts
| Importers that choose to use a licensed customs broker. | Review and update authorization when ownership, legal entity details, or broker relationships change. Avoid undisclosed or unauthorized powers of attorney. |
| Product Classification | Required
Each product must be assigned the correct Harmonized Tariff Schedule classification based on its material, function, composition, and condition. | - Product specifications and technical sheets
- Composition or material breakdown
- Product photographs, samples, or drawings
- Binding ruling request or ruling information, when applicable
| Every importer of merchandise entering the United States. | Determine classification before shipment. Reassess when product design, packaging, materials, or intended use changes. |
| Customs Value | Required
The importer must report a legally supportable customs value and maintain records supporting the valuation method used. | - Commercial invoice
- Purchase agreement or sales contract
- Payment records
- Freight, insurance, assists, royalties, or related-party documentation, when relevant
| Importers of merchandise subject to customs valuation requirements. | Validate the value before entry filing and retain supporting records for the required recordkeeping period. |
| Country of Origin and Marking | Required
The importer must determine the correct country of origin and ensure required country-of-origin marking and origin claims are accurate. | - Manufacturing flow or production records
- Supplier declarations
- Origin certificates, when required
- Packaging and labeling artwork
| Importers of goods subject to origin, marking, trade remedy, or preferential trade rules. | Confirm origin before shipment. Additional duties or restrictions may apply depending on origin and product classification. |
| Commercial Invoice and Shipping Documents | Required
Entry data must be supported by complete and consistent shipping and commercial information. | - Commercial invoice
- Packing list
- Bill of lading or air waybill
- Purchase order
- Seller, buyer, consignee, quantity, price, and currency information
| All commercial importers and individuals importing goods that require formal documentation. | Documents should be complete before arrival or entry filing. Inconsistent descriptions, quantities, or values can cause delays. |
| Partner Government Agency Compliance | Conditional
Products regulated by another U.S. government agency may require permits, registrations, certifications, testing, labeling, or additional electronic data. | - Import permits or licenses
- Product registrations
- Safety, testing, or conformity certificates
- Prior notices, declarations, or agency-specific forms
| Importers of food, medical products, chemicals, agricultural goods, wildlife, firearms, vehicles, textiles, and other regulated merchandise. | Confirm agency requirements before purchase and shipment. Customs release does not necessarily mean all agency obligations are complete. |
| Import Licenses and Permits | Conditional
The United States does not impose one universal import license for every product, but specific goods or activities may require permits or approvals. | - Commodity-specific license or permit
- Agency registration confirmation
- End-use or end-user statement, when applicable
- Controlled-goods authorization, when applicable
| Importers handling controlled, regulated, or restricted goods. | Obtain approvals before export or arrival when required. A customs broker cannot substitute for a missing regulatory permit. |
| Ocean Shipment Security Filing | Conditional
Certain ocean cargo transported to the United States requires advance security filing data before loading. | - Importer or consignee information
- Seller and buyer information
- Manufacturer or supplier information
- Container stuffing location
- Consolidator information
- Commodity description and origin details
| Parties responsible for applicable containerized ocean shipments. | Filing deadlines occur before vessel loading. Late or inaccurate data may result in penalties, holds, or shipment delays. |
| Restricted-Party and Sanctions Screening | Required
The importer should verify that the transaction, parties, destination, product, and end use do not violate U.S. sanctions or export-control restrictions. | - Buyer, seller, consignee, and end-user records
- End-use statement, when appropriate
- Screening results and compliance review notes
- Export-control classification, when applicable
| All importers, especially those handling controlled technology, sensitive products, or high-risk transactions. | Screen before contracting, shipment, and release. Recheck parties when transaction information changes. |
| Recordkeeping and Audit Readiness | Required
Import records must be retained, organized, and produced to customs authorities when requested. The standard customs recordkeeping period is generally five years from the date of entry or activity. | - Entry summaries and entry numbers
- Invoices and packing lists
- Classification and valuation workpapers
- Origin and agency records
- Duty payment evidence
- Broker correspondence and post-entry corrections
| Every importer of record and other parties responsible for import records. | Maintain a searchable record system for at least the applicable retention period. Records should be complete, accurate, and accessible. |
| Duty, Tax, and Fee Payment | Required
The importer must pay assessed duties, taxes, merchandise processing fees, and other lawful charges by the applicable deadline. | - Duty and fee statements
- Payment confirmations
- Duty drawback or special program records, when applicable
- Post-entry adjustment documentation
| Importers responsible for entries subject to duties, taxes, fees, or trade remedies. | Payment timing depends on the entry type and payment arrangement. Budget for additional duties caused by classification, origin, or valuation changes. |
| Foreign Importer Eligibility | Conditional
A foreign business may be able to act as importer of record if it satisfies U.S. customs requirements, provides required identification, maintains appropriate records, and meets bonding and resident-agent requirements where applicable. | - Foreign business registration documents
- U.S. customs importer identification information
- Customs bond documentation
- U.S. resident agent details, when required
- U.S. address for records or responsible contacts, where applicable
| Non-U.S. businesses importing their own merchandise or serving as the responsible importer under applicable customs rules. | Confirm eligibility and documentation before shipment. Product-specific agency rules may impose additional requirements on foreign importers. |
| Post-Entry Corrections | Required When Applicable
The importer must correct inaccurate entry information and pay additional duties or claim lawful refunds when an error is identified. | - Corrected commercial records
- Reclassification or valuation analysis
- Post-entry amendment or disclosure records
- Additional duty payment or refund documentation
| Importers that discover errors in classification, value, origin, quantity, or admissibility. | Review entries regularly and act within the applicable correction, protest, disclosure, or liquidation deadlines. |
