U.S. Customs & Import Procedures

U.S. customs law — principally the Tariff Act of 1930 (19 U.S.C. §§ 1401–1683) — governs how goods imported into the United States are classified, valued, assessed for duties, and released by U.S. Customs and Border Protection (CBP), which processes approximately $3 trillion in imports annually across 328 ports of entry, collecting over $100 billion in duties, fees, and taxes. Every imported commercial shipment must be "entered" with CBP through a formal process: the importer (or their licensed customs broker) files entry documents classifying the goods under the Harmonized Tariff Schedule of the United States (HTSUS) — a 10-digit classification system with over 17,000 tariff lines — declaring their customs value, and paying applicable duties. The classification determines the tariff rate, which can range from 0% to 20%+ under the statutory schedules, and significantly more under Section 301, Section 232, or IEEPA-based tariff actions that have layered additional duties on top. Customs value is primarily determined by the transaction value — the price actually paid or payable — though alternative valuation methods apply when transaction value can't be used (related-party transactions, gifts, goods on consignment). CBP conducts post-entry audits and has broad authority to liquidate (finalize) entries at higher duty amounts and collect additional duties with interest. The de minimis threshold (19 U.S.C. § 1321) historically exempted goods valued at $800 or less from duties and formal entry — a provision that enabled explosive growth in direct-to-consumer international e-commerce (particularly from China). The Trump administration ended de minimis treatment for Chinese and Hong Kong shipments effective May 2, 2025, and then suspended duty-free de minimis treatment for all countries effective August 29, 2025; the suspension was extended by presidential proclamation in February 2026.

Current Law (2026)

Legal Authority

• 19 U.S.C. § 1401-1401a — Definitions (entry, importation, port of entry, merchandise, dutiable value, customs territory)
• 19 U.S.C. § 1484 — Entry of merchandise (importer must file entry within 15 days of arrival; formal entry required for shipments valued over $2,500; entry summary with duty payment within 10 working days)
• 19 U.S.C. § 1401a — Value (transaction value — the price actually paid or payable for merchandise when sold for exportation to the U.S.; adjustments for commissions, assists, royalties, freight)
• 19 U.S.C. § 1500 — Appraisement, classification, and liquidation (CBP classifies goods under the Harmonized Tariff Schedule, appraises value, and liquidates the entry by determining final duty owed)
• 19 U.S.C. § 1592 — Penalties for fraud, gross negligence, and negligence (penalties up to domestic value of goods for fraud; lesser penalties for negligence; material false statements or omissions in import transactions)
• 19 U.S.C. § 1514-1515 — Protests and review (importers may protest CBP decisions on classification, valuation, and duty rates within 180 days; further review available at the Court of International Trade)
• 19 U.S.C. § 58c — User fees (merchandise processing fee: 0.3464% of declared value for formal entries; minimum $33.58, maximum $651.50)

How It Works

Every product imported into the United States must clear U.S. Customs — a process that determines how much duty (tariff) is owed, whether the goods comply with U.S. laws, and whether they may be admitted. CBP processes over 35 million formal import entries annually, collecting tens of billions of dollars in customs revenue.

When goods arrive at a U.S. port of entry, the importer (or their licensed customs broker) must file an entry with CBP within 15 days of arrival (19 U.S.C. § 1484), identifying the goods, declaring their value and country of origin, and classifying them under the Harmonized Tariff Schedule (HTSUS)'s 10,000+ tariff line items. Classification determines the duty rate — ranging from 0% to triple digits for products subject to antidumping/countervailing duties, Section 301 tariffs, or Section 232 tariffs — and disputes are common because small classification differences can mean large rate differences. Duties are generally ad valorem: the primary valuation method is transaction value — the price actually paid or payable by the buyer (19 U.S.C. § 1401a) — with adjustments for assists, royalties, and freight; when transaction value cannot be determined (related-party transactions, gifts, consignment), CBP uses alternative methods in sequence. An entry summary with payment of estimated duties is due within 10 working days; CBP then "liquidates" each entry — making a final duty determination — typically within one year; importers may protest within 180 days (19 U.S.C. § 1514).

Country of origin affects duty rates (most-favored-nation vs. preferential FTA rates under USMCA, CAFTA-DR, and others), eligibility for duty-free programs, required marking, and whether antidumping/countervailing duty orders apply; "substantial transformation" rules determine origin for products manufactured across multiple countries. The de minimis threshold (19 U.S.C. § 1321) historically exempted goods valued at $800 or less from duties and formal entry — the provision that enabled explosive growth in direct-to-consumer international e-commerce as companies like Shein and Temu shipped millions of low-value packages to U.S. consumers bypassing traditional import duties. The Trump administration ended de minimis for Chinese and Hong Kong shipments effective May 2, 2025, then suspended duty-free de minimis for all countries effective August 29, 2025, with the suspension continued by presidential proclamation in February 2026. As a result, low-value international parcels are now subject to applicable duties.

How It Affects You

State Variations

Implementing Regulations

• 19 CFR Part 0 — CBP authority (§ 0.1 — customs revenue function regulations)

• 19 CFR Part 10 — Articles Conditionally Free, Subject to a Reduced Rate (555 sections — CBP's implementing rules for every duty-free or duty-reduced treatment program, organized by program type):

  • Subpart A — General (§§ 10.1–10.7): domestic products returning to the U.S. — goods of American origin that were exported and are now re-entering may claim free entry by establishing U.S. manufacture; § 10.1 requires mark "Made in USA" or equivalent documentation; § 10.8 covers American goods exported for repairs or alterations and returned under HTS subheadings for free or reduced duty
  • Subpart B — Goods Exported for Alterations/Repairs (§§ 10.8–10.46): American goods sent abroad for processing, assembly, or repair may re-enter with duty only on the value added abroad (not on the American components); § 10.11 covers watches and clocks under special rules; the value-added duty approach is fundamental to U.S. manufacturing supply chains that offshore subassembly and re-import finished goods
  • GSP Claims (§§ 10.172–10.178): Generalized System of Preferences — goods from 100+ developing countries enter free if (1) they originate in a beneficiary country (35% value-content rule or substantial transformation) and (2) are imported directly. Importers file a GSP claim on the entry summary; CBP may request Form A (certificate of origin) or other origin evidence; the President may suspend GSP benefits by country (frequently used for enforcement leverage)
  • AGOA Claims (§§ 10.211–10.217): African Growth and Opportunity Act — sub-Saharan African goods meeting rules of origin enter duty-free; special textile/apparel rules allow lesser-developed AGOA countries to use third-country fabric; AGOA eligibility is country-specific and determined annually by the President
  • CBTPA/CBERA Claims (§§ 10.195–10.228): Caribbean Basin Trade Partnership Act and Caribbean Basin Economic Recovery Act — Caribbean and Central American goods meeting rules of origin and direct importation requirements; special textile treatment for apparel assembled from U.S. fabric; CBERA provides permanent duty-free status; CBTPA provides enhanced textile/apparel benefits
  • USMCA/NAFTA Claims (§§ 10.700–10.1009): United States-Mexico-Canada Agreement — goods qualifying as originating under USMCA rules of origin (tariff classification change, regional value content, or process rules by product category) enter free or at reduced rates; § 10.764 establishes the USMCA certification of origin (no prescribed form — any document with required data fields); importer, exporter, or producer may certify; CBP may verify origin through audits of foreign suppliers
  • Additional FTA programs: Part 10 contains separate subparts for U.S.-Australia, U.S.-Bahrain, U.S.-Chile, U.S.-Colombia, U.S.-Israel, U.S.-Jordan, U.S.-Korea (KORUS), U.S.-Morocco, U.S.-Oman, U.S.-Panama, U.S.-Peru, U.S.-Singapore, and U.S.-Dominican Republic/Central America (CAFTA-DR) — each with their own rules of origin and certification requirements

• 19 CFR Part 111 — Customs brokers (licensing, permits, duties, and responsibilities)

• 19 CFR Part 141 — Entry of Merchandise (the procedural core of the import entry system — 69 sections governing who may make entry, when duties accrue, how entry documents are filed, and what happens after goods are released). Key provisions:

  • § 141.1 — When duties accrue: customs duties attach at the moment the importing vessel arrives within a U.S. customs port, even before formal entry is filed; the importer's liability is fixed at arrival, though payment is deferred until the entry summary is filed
  • § 141.11 — Evidence of right to make entry for carrier shipments: a consignee seeking to make entry for goods arriving by common carrier must present the bill of lading or air waybill as evidence of their right to the goods; CBP cannot release goods to a party who cannot produce evidence of ownership or a valid bond in lieu
  • § 141.19 — Declaration of entry: the consignee must execute a declaration affirming under penalty of law that the entry documents are true and correct to the best of their knowledge — this declaration is the legal foundation of the importer's liability for false statements under 19 U.S.C. § 1592
  • § 141.20 — Actual owner's declaration and superseding bond: when the consignee is not the actual owner of imported goods (e.g., a freight forwarder or distributor standing in for the true owner), the actual owner may file a declaration with CBP assuming direct liability for duties and assuming the obligations of the importer of record — allowing duty liability to follow the economic owner rather than the named consignee
  • §§ 141.31–141.32 — Power of attorney: a customs broker or other agent acting on the importer's behalf must hold a valid, signed power of attorney (Customs Form 5291 or equivalent document containing required fields); the power of attorney specifies the scope of the agent's authority — limited (for a single transaction) or general (for all customs business); brokers who act without a valid POA are liable for the resulting entry errors
  • § 141.101 — Time of deposit for estimated duties: estimated duties must be paid either at the time of filing entry documentation or with the entry summary (CBP Form 7501), which must be filed within 10 working days of the cargo's release from CBP custody; the 10-day window is the standard "clock" for duty payment that importers and customs brokers track after goods are released
  • § 141.113 — Recall of merchandise released from CBP custody: CBP may recall merchandise already released to an importer if it is discovered that the goods were improperly marked (missing country-of-origin marks), contain prohibited materials, or violate import requirements; CBP issues a recall notice requiring the importer to return the goods, and failure to comply can result in liquidated damages; this provision is the legal basis for CBP's authority to "unrelease" cargo already in the importer's warehouse

• 19 CFR Part 134 — Country of Origin Marking (the implementing regulations for the marking requirement under Section 304 of the Tariff Act of 1930, 19 U.S.C. § 1304 — every article of foreign origin (or its container) imported into the United States must be marked in a conspicuous location as legibly, indelibly, and permanently as the article permits, indicating the English name of the country of origin to the "ultimate purchaser"):

  • § 134.11 — Marking required: every article of foreign origin must be marked "Made in [Country]" or equivalent; the marking must be legible, conspicuous, and as permanent as the nature of the article permits; the "ultimate purchaser" is the last person in the United States who will receive the article in the form in which it was imported — a retailer who sells to consumers is not the ultimate purchaser if the consumer is the one who determines country of origin; a buyer of components who substantially transforms them is the ultimate purchaser of those components
  • § 134.2 — 10% additional duties for unmarked goods: articles that are not properly marked when imported are subject to a 10% ad valorem additional duty unless: the goods are exported or destroyed under CBP supervision before reaching the ultimate purchaser; or the importer pays to have them properly marked; the 10% additional duty creates a significant financial incentive to comply with marking requirements before importation rather than attempting to mark goods in the U.S. after the fact
  • § 134.13 — Repacking exception: when goods are imported in bulk but repacked in the U.S. before reaching the ultimate purchaser, the importer must certify to CBP that they will not sell the goods without marking them or their containers with the country of origin; this allows, for example, a U.S. packer who receives unmarked Chinese-origin bulk product to mark the retail packaging (rather than each individual unit) before sale
  • § 134.21–134.25 — Special marking requirements for containers: containers and holders must be marked if: (1) the article inside is exempt from marking; (2) the article is J-list item (a CBP-designated list of articles that are excepted from individual marking because they are too small, too fragile, or it would be unduly expensive to mark); the container rule ensures that the ultimate purchaser can determine country of origin even if the article itself isn't marked
  • § 134.41 — J-list exceptions: certain articles are so difficult or impractical to mark individually that CBP has listed them as exceptions requiring container-level marking only (the "J-list" at § 134.33); examples include nails, tacks, screws, nuts, and other small hardware that would be damaged or impractical to mark individually; the J-list container must be marked even if the article is too small to mark
  • § 134.43 — Substantial transformation — the origin rule: an article's country of origin for marking purposes is determined by whether it underwent a "substantial transformation" in a particular country; substantial transformation means the article was transformed into a new and different article having a distinctive name, character, and use; this standard (rather than tariff shift or value-added tests) governs marking country of origin for most goods and is more fact-intensive and unpredictable than the rules-of-origin tests under FTAs; assembly alone generally does not constitute substantial transformation, but manufacturing that changes the form, fit, and function of component materials typically does
  • § 134.51 — CBP enforcement: CBP officers may detain unmarked merchandise and require it to be marked before release; for goods that cannot be marked, CBP may require their destruction or exportation; administrative penalties under 19 U.S.C. § 1592 apply when country of origin is misrepresented (not merely missing) — the penalty can reach the domestic value of the merchandise for fraud; enhanced penalties under the Trade Facilitation and Trade Enforcement Act (TFTEA) apply when goods are falsely marked to evade U.S. trade enforcement measures

  Country of origin marking creates compliance complexity for importers because the marking country (for Section 304 purposes) may differ from the duty origin country (for tariff preference purposes) — substantial transformation tests differ from the tariff-shift rules used in FTA origin determinations. A product assembled in Vietnam from Chinese components may be "Made in Vietnam" for marking purposes (if the assembly constitutes substantial transformation) but still subject to China Section 301 tariffs if the components retain their Chinese origin for duty purposes. Importers must track both analyses for each product. Recent rulemakings: 86 FR 35582 (July 2021) — CBP final rule updating semiconductor and certain electronics marking requirements.

• 19 CFR Parts 142–149 — Related entry procedures (entry summaries, surety bonds, warehouse entries, temporary importation, carnet entries, and entries of special classes of merchandise)

• 19 CFR Part 151–159 — Examination and liquidation (sampling, testing, duty computation, rate of duty)

• 19 CFR Part 128 — Express Consignments: CBP's special procedures for imports carried by express consignment operators — FedEx, UPS, DHL, and similar carriers that operate high-speed package delivery services under close tracking:

  • § 128.1 — Definitions: an express consignment operator is an entity moving cargo by special commercial express service under close integrated tracking systems with "door-to-door" shipments; the definition captures the major international parcel carriers but excludes standard freight forwarders; express consignment hubs (like FedEx Memphis or UPS Louisville) are approved as special entry facilities where hundreds of thousands of packages are processed daily under accelerated customs procedures
  • § 128.21 — Advance manifest: express consignment operators must provide advance electronic cargo manifest information before cargo arrives — identifying all shipments, including those exempt from entry requirements (de minimis packages); the advance manifest enables CBP to pre-screen for prohibited goods, high-risk shipments, and cargo that requires examination before clearance; for air shipments, advance manifest must be transmitted before departure from the last foreign port
  • § 128.23 — Entry requirements: all articles carried by express consignment entities must be entered by a person with right to file entry; express carriers typically act as the importer of record or customs broker for their customers, filing electronic entries through the Automated Commercial Environment (ACE) system
  • § 128.24 — Informal entry procedures: shipments not exceeding $2,500 in value may use simplified "informal entry" procedures — consolidated on a single entry form, with reduced documentation requirements; this threshold is distinct from the de minimis threshold (currently $800 under 19 U.S.C. § 1321) — packages below $800 require no formal entry at all; packages between $800 and $2,500 use informal entry; packages above $2,500 require formal entry; the $2,500 informal entry threshold was not changed when the de minimis threshold was raised from $200 to $800 in 2016
  • § 128.25 — Formal entry: shipments exceeding $2,500 require standard formal entry under 19 U.S.C. § 1484, including a formal CBP Form 7501 entry summary, duty payment, and all applicable regulatory requirements (anti-dumping/countervailing duty deposits, licensing requirements, PGA partner government agency filings); express carriers maintain large customs brokerage operations to handle formal entries for their business customers

  Part 128 is the regulatory framework for the explosion of international e-commerce parcel traffic. The largest express consignment hubs process millions of international packages per day, with CBP using risk-targeting algorithms to select high-risk packages for examination while allowing the vast majority to clear automatically. The de minimis threshold debates (whether to lower the $800 threshold or exclude Chinese goods) directly affect express consignment operations — a lower threshold would require formal entry for a much larger fraction of packages, dramatically increasing per-package costs and clearance times.

• 19 CFR Part 122 — Air Commerce Regulations (124 sections — CBP's operational rules for the entry, clearance, and customs treatment of aircraft, passengers, and air cargo at U.S. international airports; the aircraft-mode counterpart to the vessel clearance rules):

  • §§ 122.11–122.15 — Airport classification: CBP designates three types of airports — international airports (where any international aircraft may land during normal CBP hours); landing rights airports (where scheduled airlines may land by advance permission; ad hoc foreign aircraft require individual permission each time); and user fee airports (where CBP service is provided but the airport authority pays for it, funding CBP presence through landing fees). Only international airports are open to all international aircraft at no charge — airlines operating at user fee airports pass the CBP facility costs to airlines through landing charges
  • § 122.12 — International airport operations: CBP provides entry and clearance services at international airports at no direct charge; airport operators must provide CBP with office space, equipment, and utilities at no cost to the government — the port director may close the port to a particular flight or carrier if the airport operator fails to provide adequate facilities
  • § 122.165 — Air cabotage prohibition: the air cabotage law (49 U.S.C. § 41703) prohibits foreign civil aircraft from transporting passengers, property, or mail for compensation between two U.S. points; Part 122 enforces this through CBP's inspection process — an aircraft arriving from abroad cannot load new passengers at a U.S. airport for onward domestic carriage; violations are subject to civil penalties; the cabotage rule is why foreign airlines cannot operate domestic U.S. routes even when their planes land at U.S. airports en route to their home country
  • §§ 122.111–122.120 — Transit air cargo: cargo that arrives in the U.S. and is transiting to another country (or another U.S. port for later exportation) can move under customs bond without entry or duty payment; the carrier must prepare a transit air cargo manifest on Customs Form 7509; transit cargo may move only to CBP-authorized ports; all transit cargo must be labeled with a warning tag identifying it as in-bond merchandise; the transit bonded movement system allows international hubs like JFK, LAX, and ORD to function as transit points for cargo moving between foreign points without triggering U.S. customs entry
  • § 122.162 — Cargo manifest penalties: if CBP finds a discrepancy between the air cargo manifest and the actual cargo (overage or shortage), the carrier is liable for liquidated damages — typically the domestic value of unmanifested cargo for overages (potential smuggling indicator), and a fixed penalty for shortages; CBP may assess penalties even if the discrepancy is explained, unless the carrier can demonstrate the discrepancy arose from circumstances beyond its control; this provision incentivizes accurate electronic advance cargo manifests
  • § 122.167 — Aviation smuggling: any aircraft pilot who transports prohibited or restricted merchandise knowing it is smuggled, and any person aboard who possesses such merchandise, is subject to civil penalties up to the domestic value of the goods; the aircraft itself may be seized if used in smuggling; penalties are separate from criminal prosecution under the Tariff Act
  • §§ 122.171–122.176 — Air Carrier Smuggling Prevention Program (ACSPP): airlines that participate in this voluntary CBP program — by implementing internal security procedures, employee training, cargo screening, and cooperation with CBP investigations — receive reduced or waived civil penalties if controlled substances are smuggled aboard their flights by passengers or cargo handlers without the carrier's knowledge; the program shifts enforcement responsibility toward airlines and reduces the government's per-flight inspection burden; participation is limited to airlines with flights to CBP-designated test airports
  • §§ 122.181–122.187 — Customs security area access: the Federal Inspection Services (FIS) area at each international airport is a Customs security area; all persons entering (except passengers, crew, and uniformed law enforcement) must hold a Customs access seal issued by CBP; employees requiring access (airline staff, caterers, ground handlers) must apply through their employer; CBP may revoke or deny access for criminal history, national security concerns, or failure to cooperate with customs investigations; loss or theft of an access seal must be immediately reported; this program predates TSA's airport security framework and operates in parallel with it

  Part 122 connects the airport infrastructure to CBP's mission: airlines, airports, and cargo handlers are not passive platforms but active participants in customs enforcement, with legal obligations to manifest cargo accurately, cooperate with inspection, prevent smuggling, and maintain secure customs zones. For air freight operators and international airlines, the advance electronic manifest requirement (§ 128.21 for express carriers; similar requirements for passenger airlines under 19 CFR Part 122) feeds into CBP's Automated Targeting System, which flags high-risk cargo for examination before the aircraft lands.

• 19 CFR Part 18 — Transportation in Bond and Merchandise in Transit (29 sections — the core CBP regulation governing how imported merchandise moves between U.S. ports under customs bond before duties are assessed; authority: 19 U.S.C. §§ 1552–1553 — the Tariff Act of 1930 in-bond provisions). In-bond movement is a foundational tool of U.S. customs: it allows goods to enter at one port of arrival and travel inland to another port for formal entry and duty payment, without CBP having to assess duties at every intermediate point. The U.S. in-bond system processes hundreds of thousands of shipments annually — it is essential to how inland ports, distribution centers, and Foreign Trade Zones (FTZs) receive international cargo. Key provisions:

  • § 18.1 — In-bond application and entry: to transport merchandise in-bond, the carrier must file an in-bond application electronically through ACE (the Automated Commercial Environment) before moving the goods; the application must identify the goods, their quantity, the originating port, and the destination port; a surety bond covering the full value of the duties potentially due must be on file; CBP assigns an in-bond control number that tracks the shipment through its movement; the goods travel under a bond commitment that they will either (1) be formally entered and duties paid at the destination port, (2) be exported, or (3) be entered into a bonded warehouse or FTZ — if none of these occur within 30 days, the carrier's bond becomes liable for the duties
  • § 18.2 — Bonded carriers: only carriers bonded with CBP may transport merchandise in-bond; carriers must be listed as bonded transporters in ACE; CBP can revoke a carrier's in-bond authority for repeated non-delivery, theft, or non-reporting of diversions; the carrier bears legal liability for the goods from the originating port to the destination port, and must report arrival at the destination port within the allowable time
  • Three types of in-bond movement: (1) Immediate Transportation (IT): goods arrive at a port, bypass formal entry, and move directly to another port for entry — most common for goods arriving at a port-of-arrival different from the importer's FTZ or bonded warehouse; (2) Transportation and Exportation (T&E): goods arriving in the U.S. transit through to a port of exportation and depart — used for goods destined for a third country, often routing through U.S. infrastructure; (3) Immediate Exportation (IE): goods arrive and are immediately exported without formal entry — used for transshipped cargo that doesn't clear U.S. customs at all
  • § 18.8 — Sealing: CBP may require in-bond shipments to travel under customs seal (a tamper-evident seal applied at the originating port) to prevent diversion or theft during transit; seals are verified upon arrival at the destination port; a broken or missing seal triggers an investigation and bond liability
  • § 18.12 — Entry at port of destination: upon arrival of in-bond merchandise at the destination port, the importer has 15 days to file a consumption entry, a warehouse entry, or an FTZ admission; goods not entered within 15 days may be placed in general-order status (transferred to a bonded carrier and ultimately abandoned or auctioned if duties are not paid); the in-bond arrival report, filed through ACE, confirms to CBP that the goods reached their intended destination and the bond obligation is triggered for formal resolution

  The in-bond system's integrity depends on two enforcement mechanisms: bond liability (carriers and importers bear financial responsibility for goods that are diverted or go missing) and ACE tracking (CBP can see in real time whether in-bond shipments have arrived at their declared destination within the required timeframe). CBP's "in-bond compliance" initiative, begun in 2012, requires all in-bond movements to be tracked electronically through ACE — replacing the legacy paper manifest system that had left significant gaps in CBP's visibility into in-bond cargo. Goods moving in-bond are a known smuggling vulnerability: merchandise entered at a port with lighter inspection pressure, moved in-bond to an inland location, and diverted before formal entry has historically been a method for avoiding duties and inspection. ACE electronic tracking and bonded-carrier oversight address this vulnerability, but in-bond diversions remain a focus of CBP's Trade Enforcement Division. Recent rulemakings: 82 FR 45405 (Sept. 28, 2017) — major update requiring all in-bond movements to use ACE electronic filing, mandatory arrival/departure reporting within 2 business days, and enhanced bonded carrier qualification requirements; 84 FR 42484 (Aug. 16, 2019) — 30-day time limit for all in-bond movements, replacing the previous 60-day limit for certain movements.

• 19 CFR Part 115 — Cargo Container and Road Vehicle Certification Pursuant to International Customs Conventions: CBP's implementing regulations for the U.S. obligations under two international agreements governing the physical design standards that cargo containers and road vehicles must meet to be eligible for international transport under customs seal — meaning goods may move across borders in a sealed container without being opened at each intermediate country's border, reducing freight costs and inspection burdens:

  • § 115.2 — Application: certification applies to containers and road vehicles (trucks, trailers) used in international transport where the parties wish the container to move under customs seal (sealed at origin, inspected at destination) rather than undergoing cargo examination at every border crossing; the certifying authority (a CBP-approved nonprofit testing organization) issues the certificate — not CBP directly
  • § 115.3 — Certifying Authority: an approved nonprofit organization that evaluates and certifies containers by design type; CBP approves certifying authorities; in practice, the Container Certification Institute (CCI) is the primary U.S. certifying authority; manufacturers submit designs to the certifying authority, not to CBP
  • § 115.10 — Certificate of Approval: issued by design type (not individually for each container); a manufacturer that receives a design-type certificate may then produce any number of containers to that approved design; each individual container must display a CSC safety approval plate (under the International Convention for Safe Containers) and a reference to the Customs approval certificate; the design-type system is what makes large-scale ISO container production feasible — Maersk, Cosco, and other major container operators do not get individual CBP approval for each of the millions of containers in global circulation
  • § 115.12 — Records: the certifying authority must maintain copies of each certificate of approval issued, test reports, and design plans; records must be made available to CBP on request; manufacturers must also maintain records and notify the certifying authority of any changes to approved designs
  • § 115.15 — Reports by manufacturer: each manufacturer must forward to the certifying authority reports of any structural changes, defects, or failures discovered in approved containers that might affect the container's eligibility for customs-sealed transport; the certifying authority may revoke or modify a design-type approval if defects would allow tampering or concealment
  • § 115.17 — Appeal to Commissioner: any manufacturer, carrier, or container owner may appeal a certifying authority decision to the Commissioner of Customs within 30 days; the Commissioner's decision is final under § 115.18
  • §§ 115.25–115.30 — Technical requirements for containers by design type: containers must be constructed to prevent access to the interior without leaving visible traces of tampering; all openings (doors, hatches, vents) must be sealable; the container structure must be sufficiently strong that a customs seal placed on the door cannot be removed without visible evidence of tampering; floor, roof, and wall construction must preclude concealed openings; doors must be fitted with a device allowing affixation of an official customs seal

  The practical effect of Part 115 certification is to enable in-bond transit — cargo shipped in a certified container can enter a transit country (including the United States) without customs examination, traveling under a customs seal directly to its final destination. This is the physical-security foundation for the global container shipping system: the uniformity of ISO containers combined with the Part 115/international customs convention framework means a container loaded and sealed in Shenzhen can arrive in Newark and proceed under customs bond to an inland clearance depot in Chicago without being opened at the port. CBP's acceptance of the certified-container system shifts physical inspection decisions to risk-based targeting rather than uniform examination — the Automated Targeting System selects containers for examination based on manifest data, not physical design doubts about whether the container itself is tamper-evident. Recent rulemakings: no major amendments since the original promulgation; the container certification framework has been stable since the 1970s international customs convention implementations.

• 19 CFR Part 123 — CBP Relations with Canada and Mexico: the special procedural rules governing cross-border movement at the U.S.-Canada and U.S.-Mexico borders — the world's largest bilateral trade corridors (combined annual cross-border trade exceeding $1.5 trillion). Part 123 addresses the unique operational features of the North American border: the enormous volume of regular commercial traffic, the large population of residents and workers who cross daily, the in-transit corridor arrangements that allow cargo to transit Canada or Mexico en route between two U.S. points, and the specialized treatment for railroad equipment, vehicles, and traveler samples. Key provisions:

  • § 123.1 — Report of arrival and permission to proceed: individuals and carriers arriving from Canada or Mexico must report to CBP unless specifically exempted; the reporting requirement applies to personal vehicles, commercial trucks, rail, and air arrivals; exemptions from formal entry exist for certain low-value personal importations and for qualifying U.S. residents re-entering with limited foreign purchases under the personal exemption ($800 duty-free)
  • § 123.12 — Foreign locomotives and railroad equipment: foreign-based railroad equipment (locomotives, cars) operating in international traffic between the U.S. and Canada/Mexico may enter under a blanket entry that covers the equipment's regular crossings rather than requiring a separate entry for each trip; this reflects the reality that North American railroads operate seamlessly across the border — the same locomotive may cross multiple times per week on continuous cross-border routes; Canadian and Mexican railways operating in the U.S. must be registered and their equipment must comply with FRA safety standards
  • § 123.14 — Foreign trucks, buses, and taxicabs in international traffic: commercial trucks, buses, and taxicabs operating in international traffic between the U.S. and Canada/Mexico may be admitted under international traffic provisions without formal customs entry if they are based in a foreign country, owned by a foreign operator, and used in international transportation service — they may not be diverted to domestic use within the U.S.; this is the procedural underpinning for the hundreds of thousands of truck crossings per day at border crossings including Laredo/Nuevo Laredo, El Paso/Ciudad Juárez, Detroit/Windsor, and Buffalo/Niagara
  • §§ 123.31–123.46 — Shipments in transit through Canada or Mexico: U.S. goods may transit through Canada or Mexico to reach another U.S. port (or another country) under a sealed conveyance without being subject to Canadian/Mexican customs; CBP requires appropriate entry documentation and a bond to ensure the goods either exit or are formally entered if diverted; the transit-through-Canada arrangement is particularly important for Alaska shipments that transit British Columbia and for Great Lakes shipments through the St. Lawrence Seaway
  • §§ 123.51–123.60 — Shipments in transit through the United States: foreign goods transiting the U.S. between two foreign countries (e.g., Canadian goods crossing through the U.S. to reach a third country) are admitted under in-bond procedures; the goods are sealed and transported under a bond to the port of export without being subject to U.S. import duties; this arrangement is essential for cross-border logistics where direct routing is geographically impractical
  • §§ 123.61–123.64 — United States and Canada in-transit truck movements: the specific procedures for commercial trucks carrying goods in transit between the U.S. and Canada; truckers must use approved border crossings, carry appropriate in-bond documentation, and comply with the sealing and tracking requirements; CBP's FAST (Free and Secure Trade) program provides expedited clearance for pre-approved trusted traders and carriers
  • Subpart J — Advance Information for Cargo Arriving by Land (§§ 123.91–123.92): implementing the post-9/11 advance cargo information requirements for land border arrivals; carriers must transmit manifest data electronically to CBP before the vehicle arrives at the port of entry; the advance information allows CBP's Automated Targeting System to pre-screen shipments and identify those that need examination before the truck arrives at the gate; this advance submission requirement was a significant operational change for the land border trucking industry

  The U.S.-Canada border (8,891 kilometers) and U.S.-Mexico border (3,145 kilometers) together handle over 11 million commercial truck crossings and nearly 5 million rail shipments annually, plus billions of dollars of pipeline-transported energy. Part 123's procedures shape the operational reality of North American just-in-time manufacturing — the automotive industry, for example, depends on parts and components crossing the border multiple times during the production cycle. Recent rulemakings: 82 FR 45405 (Sept. 28, 2017) — updates implementing USMCA-related changes to in-transit procedures and border processing; 35 FR 8215 (May 29, 1970) — original codification.

• 19 CFR Part 133 — Trademarks, Trade Names, and Copyrights: the CBP regulation that turns intellectual property rights into enforceable border controls. Under Part 133, trademark and copyright owners record their rights with CBP, enabling CBP officers at every port of entry to identify and seize counterfeit goods before they reach U.S. consumers. The U.S. government estimates that counterfeit imports cost U.S. businesses over $200 billion annually; CBP seized approximately $2.8 billion in counterfeit goods (retail value) in FY2023 alone. Key provisions:

  • § 133.1 — Trademark recordation: owners of trademarks registered with the U.S. Patent and Trademark Office (USPTO) may record those trademarks with CBP by submitting an application through CBP's e-Recordation system, a copy of the trademark registration certificate, and a $190 per-class recording fee; recorded trademarks are entered into CBP's database and automatically appear on the watchlist available to CBP officers at all ports of entry; recordation is valid for the life of the trademark registration
  • § 133.2 — Trademark application: the application must include the trademark owner's name and address, the name and address of authorized manufacturers (or the CBP port of entry liaison), and a list of known or suspected importers and shippers of counterfeits if available; CBP uses this information to target shipments from known counterfeit sources
  • § 133.11–133.15 — Trade name recordation: trade names (the business name under which goods are sold, even without a formal trademark) may also be recorded; trade name recordation requires 6 months of continuous commercial use; protection continues as long as the trade name remains in commercial use; recorded trade names appear on the CBP watchlist alongside trademarks
  • § 133.21 — Counterfeit marks — seizure and forfeiture: when a CBP officer encounters imported articles bearing a mark that is identical to or substantially indistinguishable from a recorded trademark, the articles are seized and subject to forfeiture; there is no de minimis exception for small commercial shipments; the importer is notified of the seizure and may petition for relief if they can demonstrate the articles are not counterfeit or qualify for a personal-use exemption; forfeited counterfeit goods are destroyed (if unsafe) or donated to charity after the trademark is removed
  • § 133.22 — Copying or simulating trademarks: articles bearing marks that are confusingly similar to (but not identical to) recorded trademarks are restricted from importation; CBP may exclude and refuse entry; the importer may seek release by forfeiting the offending marks or obtaining written consent of the trademark owner; this provision covers "inspired by" counterfeits that try to approximate authentic goods without using the exact mark
  • Copyright recordation: copyright owners may record their works with CBP to protect against pirated imports; the recordation process is similar to trademark recordation; CBP officers are authorized to seize imported copies that infringe a recorded copyright; the most significant applications are for optical discs (CDs, DVDs, Blu-rays), software, and printed materials — though enforcement has expanded to include electronics with embedded copyrighted firmware

  CBP's IP enforcement program is the practical front line of U.S. intellectual property protection — before counterfeit goods reach distributors or online marketplaces, CBP has an opportunity to interdict them at the port of entry. The recordation system is a self-service tool: brand owners who have not recorded receive no systematic CBP attention at the border. The most common counterfeit categories seized by CBP include watches, handbags, jewelry, apparel, consumer electronics, and pharmaceuticals — all high-margin products where counterfeiting is most profitable. E-commerce has significantly complicated enforcement: many counterfeits now enter as individual small parcels through express couriers and the postal system (where per-shipment inspection rates are lower than for formal commercial entries), a vulnerability that CBP's Reducing Over-Classification Act enforcement initiatives and the INFORM Consumers Act (2023) are beginning to address. Recent rulemakings: no major Part 133 amendments in the past 5 years; CBP has focused on enforcement guidance and e-commerce tools rather than regulatory changes.

Rules of Origin for Imported Goods (19 CFR Part 102)

The country-of-origin determination governs whether goods are subject to preferential tariff rates (under free trade agreements), antidumping or countervailing duties, country-specific import restrictions, and "Made in USA" labeling requirements. The CBP regulations at 19 CFR Part 102 establish the primary rules of origin framework for goods imported under the United States-Mexico-Canada Agreement (USMCA) and for general customs purposes.

• § 102.0 — Scope: Part 102 applies to goods where the country of origin must be determined for customs purposes; §§ 102.21–102.25 (textile and apparel rules of origin) apply a different methodology — the "yarn forward" or "fiber forward" rules specific to textile trade agreements
• § 102.1 — Definitions: key terms include advanced in value (an increase in the value of a good as a result of production, excluding minor processes); country of origin (the country of manufacture, production, or growth for purposes of CBP laws and regulations); and production (working, processing, assembling, or combining goods)
• § 102.11 — General rules of origin: the country of origin for a good (other than textiles) is determined using a tariff-shift rule — the good is considered to originate in the country where it last underwent a change in tariff classification that satisfies the applicable rule in § 102.20; if no tariff shift rule exists or the goods fully satisfy the tariff shift, origin is where the good was substantially transformed; the "substantial transformation" standard — the traditional U.S. origin rule — is a more flexible (and more litigation-prone) standard than tariff shift
• § 102.12 — Fungible goods: when fungible goods of different countries of origin are commingled, the country of origin is determined by the countries of origin of the commingled goods; alternately, the importer may elect to determine origin using inventory management methods (FIFO, LIFO, or average) applied consistently — this practical accommodation prevents fungible-commodity traders from being required to segregate identical goods by origin
• § 102.13 — De minimis: foreign materials that do not undergo the applicable tariff classification change may still be treated as originating if their value does not exceed 7% of the adjusted value of the good (de minimis); for goods subject to USMCA textile and apparel rules, the de minimis threshold is 10%; the de minimis rule allows small amounts of non-originating inputs without destroying origin status, providing tolerance for complex supply chains
• § 102.14 — Accessories, spare parts, and tools: accessories, spare parts, and tools included with a good do not affect origin determination if they are classified with the good under the Harmonized Tariff Schedule and are standard accessories typically included with that kind of good
• § 102.20 — Specific rules by HTS Chapter: the core of Part 102 is a section-by-section tariff-shift rule table organized by HTS chapter; for each category of goods, the table specifies which change in tariff classification constitutes sufficient production to confer origin; for many goods, the rule requires a change from any other chapter — meaning almost any manufacturing that changes the product's tariff classification suffices; for sensitive goods (autos, electronics), the rules are stricter, requiring specific regional value content calculations in addition to tariff shift

Part 102's rules of origin are the operational heart of USMCA preference claims — importers claiming preferential USMCA tariff rates must certify that goods meet the applicable Part 102 origin rule, and CBP verifies those certifications through audit programs. Errors in origin certification (claiming USMCA preference for goods that don't meet the rules) expose importers to recovery of unpaid duties, interest, and civil penalties. The rules are also used to determine whether goods are subject to antidumping and countervailing duty orders — origin determines whether a product was made in a country covered by an AD/CVD order. Recent rulemakings: Part 102 was substantially revised when USMCA replaced NAFTA in 2020 (85 FR 22238); the 2020 update aligned tariff-shift rules with USMCA Annex 4-B; no major amendments since.

Pending Legislation

• HR 5960 — Territorial De Minimis Exemption Act. Extends the $800 duty-free de minimis exemption to low-value goods shipped from U.S. territories, reducing import costs for territorial businesses. Status: Introduced.
• S 3213 — Destruction of Hazardous Imports Act. Authorizes CBP to destroy seized imports that pose health or safety hazards rather than requiring costly storage. Status: Introduced.
• S 3745 — ICE and CBP Constitutional Accountability Act. Imposes constitutional accountability requirements on ICE and CBP officers conducting customs and immigration enforcement. Status: Introduced.

Recent Developments

• The Section 321 de minimis exemption was ended for Chinese and Hong Kong shipments effective May 2, 2025, then suspended for all countries effective August 29, 2025 — and the suspension was continued by presidential proclamation in February 2026; low-value international packages are now subject to applicable duties
• CBP has implemented the Automated Commercial Environment (ACE) single-window system for electronic filing of all import-related data
• Enforcement of the Uyghur Forced Labor Prevention Act has added new import restrictions and documentation requirements
• Tariff levels remain elevated due to Section 301 tariffs on Chinese imports, Section 232 tariffs on steel and aluminum, and various trade remedy duties
• E-commerce growth has dramatically increased the volume of small-package imports, straining traditional customs processing models