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GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇺🇸 United States

CUSTOMS AUTHORITYU.S. Customs and Border Protection (CBP)
STANDARD VAT0%
DE MINIMIS (USD)US$800

De Minimis Threshold

THRESHOLD (USD)

US$800

LOCAL CURRENCY

800 USD

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Raised from $200 to $800 by the Trade Facilitation and Trade Enforcement Act of 2015. Shipments at or below $800 enter duty-free and tax-free with minimal documentation. Section 321 exemption.

As of: 2016-02-24

VAT / GST on Imports

0%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01CBP Form 6059B (Customs Declaration) — all arriving travelers
02CBP Form 7523 (Entry and Manifest of Merchandise) — informal entry
03CBP Form 3461 (Entry/Immediate Delivery) — commercial formal entry
04Commercial Invoice
05Packing List
06Bill of Lading or Airway Bill
07Certificate of Origin (where applicable for FTA preference)
08Importer Security Filing (ISF 10+2) for ocean freight

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

  • Firearms and ammunition (requires permits/licenses)
  • Certain agricultural products (fruits, vegetables, meats — inspection required)
  • Trademarked goods (limited personal-use quantities)
  • Prescription medications (personal-use quantities only)
  • Alcohol (state regulations apply; requires importer license for commercial quantities)
  • Cultural artifacts and antiquities

Prohibited Import Categories

  • Narcotics and controlled substances
  • Counterfeit goods
  • Obscene material
  • Products made with forced or child labor
  • Endangered species products (CITES)
  • Absinthe containing thujone above 10 ppm
  • Cuban cigars exceeding personal-use quantities (pre-2016 restrictions mostly lifted but commercial import still restricted)

Special Notes

  • 01FinCEN Form 105 required for cash or monetary instruments over $10,000.
  • 02CBP Form 6059B (Customs Declaration) must be completed on arrival.
  • 03Goods from certain sanctioned countries (Cuba, Iran, North Korea, Syria) face severe import restrictions.
  • 04USDA APHIS regulates plant and animal product imports.
  • 05Section 232 tariffs apply to steel and aluminum imports; Section 301 tariffs apply to many Chinese goods.
  • 06Global tariff increases announced in 2025 affect many trading partners — verify current rates at cbp.gov.

Documented Import Rules

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into United States.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog