Is VAT or GST charged on imports into United States?

No federal VAT. State-level sales tax ranges 0% (Oregon, Montana, Delaware, New Hampshire, Alaska) to ~9.5% combined (Tennessee, Louisiana, Arkansas). State sales tax is generally not levied on imported goods at customs — only when sold to final consumer in-state.

Who is the customs authority in United States?

U.S. Customs and Border Protection (CBP) — https://www.cbp.gov.

What categories of goods are restricted from importing into United States?

Restricted categories include: 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.

What is prohibited from importing into United States?

Prohibited categories include: 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).

IMPORT DESTINATION

Importing Into 🇺🇸 United States

Q: What is United States's de minimis import threshold?

USD 800. 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.

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

STANDARD VAT / GST RATE

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

Required Documentation

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