US Customs Clearance for Goods from China: 2026 Guide

Goods from China clear US customs on an entry filed by the importer of record, usually through a licensed customs broker. The duty is the general rate for the product's 10-digit HTS code plus China-specific duties such as Section 301, charged on the transaction value, with processing fees on top and a harbor fee on sea freight. Since 2 May 2025 even small parcels from China no longer qualify for the $800 de minimis exemption, so every shipment is entered and pays duty.

This guide covers who acts as importer, which entry type and bond you need, the ISF for ocean freight, how the duty adds up in 2026 and how our US routes handle it.

Who is the importer of record?

The importer of record is named on the entry, is responsible for its accuracy, even when a broker prepares it, and owes the duties, taxes and fees. It is usually the US buyer or the seller's US company. Most importers hire a licensed customs broker to file the entry.

A Chinese company can act as a foreign importer of record, but the rules are tightening. Executive Order 14411 of June 2026 directs CBP to stop foreign importers of record from filing informal entries, to limit their use of continuous bonds and to require CTPAT validation where they are eligible. Check how far CBP has put this into effect before you plan to import in a Chinese company's name.

Formal or informal entry, and do you need a bond?

A bond guarantees CBP that duties and fees will be paid. A single-transaction bond covers one entry; a continuous bond covers all your entries for a year and suits regular importers. Some goods can't use informal entry whatever their value, so ask your broker before relying on it.

What is the ISF (10+2) for ocean freight?

For cargo arriving by vessel, the importer or its agent must send an Importer Security Filing of ten data elements no later than 24 hours before the cargo is loaded at the foreign port; the carrier adds two more. The ten cover the seller, buyer, manufacturer and ship-to party, the importer and consignee numbers, the country of origin, the HTS number, and the container stuffing location and consolidator. Missing or late filings can lead to penalties, more inspections and delays, so send the supplier details as soon as the booking is made. Air freight doesn't need an ISF.

How is US duty on goods from China calculated in 2026?

1. Classify the product with its 10-digit HTS code and find the general duty rate. Our import duty calculator shows it for any US code.
2. Add the Section 301 duties that have applied to most Chinese goods since 2018: 25% on Lists 1 to 3 and 7.5% on List 4A, with higher rates for some strategic products after the 2024 review.
3. Check the newest measure: from 24 July 2026 CBP collects Section 301 “forced labor” duties on imports from 60 economies, at 10% or 12.5% each; products of China and of Hong Kong pay 12.5% (headings 9903.05.31 and 9903.05.43), with exemptions for groups such as steel, aluminium and copper articles. How it combines with the older lists depends on your product's Chapter 99 headings, so have your broker confirm the total.
4. Add anti-dumping or countervailing duties if your product has them, then the fees.

The duty is charged on the transaction value, essentially the FOB price, not on freight to the US. The IEEPA tariffs of 2025 ended in February 2026: the Supreme Court held in Learning Resources v. Trump that the IEEPA does not authorise tariffs, and Executive Order 14389 terminated them. Rates change often, so check Chapter 99 of the HTS for your code on the shipping date.

The example below uses hypothetical rates, not those of any real product:

What happened to the $800 de minimis exemption?

Duty-free de minimis entry for goods valued at $800 or less ended for goods from China on 2 May 2025 and for all countries on 29 August 2025. In June 2026 CBP suspended it indefinitely through two interim final rules, and Public Law 119-21 ends the exemption on 1 July 2027. Low-value shipments now use informal entry, for goods valued at $2,500 or less, and pay the duties that apply. Sellers who sent single orders by express or post are affected most: compare the cost with a consolidated shipment to a US warehouse.

Shipping to the US with us

• Air freight: Shenzhen or Hong Kong to LAX in 7–9 days, then UPS or FedEx delivery, in four channels priced by ZIP zone from 22 kg. Channel 1 costs ¥38, ¥37 and ¥35 per kg to the Western US at 22, 71 and 101 kg, ¥39–36 to the Central US and ¥40–37 to the Eastern US.
• Sea freight: Yantian or Shekou to Los Angeles and Long Beach in 14–16 days; the ISF applies.
• Express via Hong Kong: UPS from ¥125 for the first 0.5 kg and ¥40 for each further 0.5 kg, then ¥59.8 per kg from 21 kg, ¥43.9 from 51 kg and ¥39.9 from 101 kg. The receiver usually pays the duties.

Published freight rates don't include US duties. Send the HS code, product details and value with a quote request, and our customs team confirms the duties before you ship. See the China–USA route page for every option.