Compliance
Import Compliance Checklist: 15 Things Every US Importer Must Do
Most ecommerce importers focus on sourcing and freight. Compliance comes last — until there's a CBP audit, an exam hold, or a penalty notice. This checklist covers the 15 non-negotiable requirements for every US importer.
Why Compliance Matters More Now
CBP enforcement has intensified significantly since 2018. The combination of Section 301 tariffs, IEEPA emergency tariffs, AD/CVD orders on hundreds of product categories, and the Enforce and Protect Act means the financial stakes of a compliance failure are much higher than they were five years ago. A single misclassified container can result in back duties, interest, and penalties that dwarf the original duty savings.
Use this checklist before your first import — and audit against it at least annually.
Pre-Shipment Requirements
1. Importer of Record (IOR) Status
Every shipment entering the US must have a designated Importer of Record. The IOR is legally responsible for the accuracy of the entry, payment of duties, and compliance with all applicable laws. As an ecommerce seller, you are typically your own IOR. You need:
- A CBP-assigned importer number (your EIN/Tax ID, or a CBP-assigned number if you don't have one)
- A signed power of attorney if you're using a customs broker
2. Customs Bond
A customs bond is required for all formal entries (shipments over $2,500). It's a financial guarantee to CBP that you'll pay your duties and comply with customs law. You have two options:
- Single entry bond: Covers one shipment. Cost: typically $50–$100 per entry.
- Continuous bond: Covers all entries for a year. Cost: typically $500–$1,000/year. Required if you import more than roughly once a month.
See our detailed guide on customs bonds for how to get bonded and when each type makes sense.
3. Importer Security Filing (ISF / “10+2”)
ISF must be filed at least 24 hours before your cargo is loaded onto a vessel at the foreign port. It requires 10 data elements from the importer (manufacturer, seller, buyer, importer of record, ship-to party, container stuffing location, HTS codes, and more) plus 2 from the carrier. Failure to file ISF on time triggers a $5,000 penalty per violation.
4. Correct HTS Classification
Every line item on your entry must have the correct 10-digit HTS code. Classification determines your duty rate, Section 301 exposure, and regulatory requirements. The “reasonable care” standard means you can't claim ignorance — you must take affirmative steps to classify correctly.
Use our free HTS lookup tool to verify your codes, or read our HTS classification guide.
5. Accurate Commercial Invoice
Your commercial invoice is the primary document for customs valuation. It must show the actual transaction value — the price you actually paid or will pay. CBP takes invoice fraud seriously. Undervaluing goods to reduce duties is customs fraud, a federal crime.
Required fields: seller name and address, buyer name and address, description of goods, country of origin, HTS code (or sufficient description for classification), quantity, unit price, total value, currency, incoterms.
At-Entry Requirements
6. Packing List
A detailed packing list that reconciles to the commercial invoice — carton count, quantities per carton, gross and net weights, and dimensions. CBP officers use packing lists for exam holds. Discrepancies between the packing list and the invoice trigger questions.
7. Bill of Lading / Air Waybill
The carrier's document of carriage must be filed with the entry. Ensure the description on the B/L matches your commercial invoice and entry documents. Vague descriptions like “general merchandise” increase exam risk.
8. Duty Payment
Duties must be paid within 10 working days of entry. Your customs broker typically handles this on your behalf and bills you separately. For shipments subject to Section 301, IEEPA, or AD/CVD tariffs, the duty amount can be substantially higher than the base rate — confirm your broker has the correct total effective rate.
Product-Specific Requirements
9. Country of Origin Marking
Every article of foreign origin entering the US must be marked with its country of origin in a conspicuous location using the English name of the country (“Made in China,” “Product of Vietnam,” etc.). The marking must be legible, permanent, and visible to the ultimate purchaser. Unmarked goods can be seized, and you may be required to redeliver them for marking at your expense.
10. FDA/CPSC/Other Agency Requirements
Many product categories require registration, certification, or prior notice with agencies other than CBP:
| Agency | Typical Products | Key Requirement |
|---|---|---|
| FDA | Food, supplements, cosmetics, medical devices, electronics that emit radiation | FDA registration, prior notice for food |
| CPSC | Toys, children's products, furniture, electronics | Certificate of conformity, ASTM/UL compliance |
| EPA | Pesticides, certain chemical products | Registration and labeling |
| USDA/APHIS | Plants, seeds, wood packaging material, some foods | Phytosanitary certificates, fumigation |
| NHTSA | Motor vehicles and parts | Safety standards compliance |
| FCC | Wireless devices, electronics that emit RF | FCC ID certification |
CBP works with these agencies through the Automated Commercial Environment (ACE) system. Failing to meet partner agency requirements can result in examination holds, destruction, or refusal of entry.
11. Lacey Act (Wood Products)
If your products contain wood, you may be required to file a Lacey Act declaration with CBP identifying the genus, species, country of harvest, and quantity of all plant material. This applies to furniture, flooring, paper products, and items with wood components.
Post-Entry Requirements
12. 5-Year Record Retention
US customs law (19 CFR 163) requires importers to retain all entry records for five years from the date of entry. This includes: commercial invoices, packing lists, bills of lading, entry summaries (CF 7501), HTS classification rationale, and any CBP correspondence. Records can be electronic.
13. Reasonable Care Documentation
“Reasonable care” is the legal standard for customs compliance. It means you took affirmative steps to ensure classification, valuation, and other entry data was correct — you didn't just accept whatever your supplier or broker told you. Documenting your reasonable care efforts is your first line of defense in a CBP audit.
Good reasonable care documentation includes: HTS classification research, CBP ruling citations, customs broker consultation records, and any written analysis supporting your entry data.
14. Response to CBP Inquiries
CBP will sometimes issue a CF-28 (Request for Information) or CF-29 (Notice of Action) regarding a specific entry. You must respond within the timeframe specified — usually 30 days. Failure to respond is treated as acceptance of CBP's proposed action. Work with your customs broker immediately when you receive either form.
15. Protest Rights (For Duty Disputes)
If CBP makes a classification or valuation decision you disagree with, you have 180 days from liquidation to file a protest (CBP Form 19). This is also the mechanism for IEEPA refund claims. Don't let the deadline slip — it's hard (often impossible) to challenge a liquidated entry after 180 days.
See our guide to IEEPA tariff refunds for how the protest process works.
Compliance Is Ongoing, Not One-Time
HTS codes change, duty rates change, AD/CVD orders are added and revoked, and your product mix evolves. Set a calendar reminder to audit your top 20 SKUs against current HTS codes and tariff rates at least annually — and whenever you add a new product category.
Our HTS audit tool can automate this process — upload your entry history and we'll flag classification gaps, Section 301 exposure, and refund eligibility across your entire product catalog.
Put this knowledge to work
Use our free HTS lookup tool to check any product code in seconds, or run a full audit with USITC verification and Section 301 analysis. Your first 2 audits are free.