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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$0

De Minimis Threshold

THRESHOLD (USD)

US$0

LOCAL CURRENCY

USD 0 (suspended; was 800 USD)

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

The USD 800 Section 321 de minimis exemption (19 U.S.C. 1321(a)(2)(C)) is suspended for all countries. Executive Order 14324 ended it for goods entered on or after 29 August 2025, "regardless of value, country of origin, mode of transportation, or method of entry"; Executive Order 14388 (20 February 2026) continued the suspension, and CBP interim final rules made it indefinite from 24 June 2026 (mail shipments: new postal informal entry process from 24 July 2026). Shipments valued at USD 800 or less now need a formal or informal customs entry and are subject to applicable duties, taxes and fees. Still exempt: bona fide gifts up to USD 100 sent by a person abroad to a person in the US (USD 200 from the US Virgin Islands, Guam or American Samoa), and the separate personal exemption for goods accompanying travellers.

As of: 2025-08-29

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 →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES45UNIQUE SOURCES623LATEST VERIFICATION2026-08-22MethodologyChangelog