What is the threshold for US tariffs, US import tariff inquiries, and US customs clearance requirements

Overview of US Taxes and Fees

Overview

Both individuals and commercial entities engaged in importing goods into the United States are required to pay import tariffs and other taxes. All import taxes and fees are calculated based on the value of the goods, that is, the offshore price (FOB). But for some imported goods, taxes and fees are calculated partly based on the value of the goods and partly based on the quantity. At the same time, certain imported goods are subject to processing fees, and specific products are subject to consumption tax and federal consumption tax. (Note: The customs field of the United States includes the United States, Columbia, and Puerto Rico. Therefore, Puerto Rico uses the same customs code and tax rate as the United States, but has its own fiscal jurisdiction.)

[Tariffs]

US tariffs can be levied based on price (as a percentage of the value of the goods) or quantity (in US dollars per minute). The tariff rate is between 0% and 37.5%, with an average tariff rate of 5.63%. Certain goods are exempt from tariffs, such as certain electronic products, original oil paintings over 100 years old, and antiques.

Preferential tariffs

The United States has signed free trade agreements with several countries. To enjoy preferential tariff treatment, the imported goods must comply with the rules of origin in the Agreement on Rules of Origin, and the certificate of origin is a necessary condition for enjoying preerential tariff treatment. Please refer to the North American Free Trade Agreement for relevant examples. (Note: Free trade agreements are signed by the United States and apply to the United States Customs field, so they also apply to Puerto Rico.)

Sales tax

Sales tax is not naturally levied on imported goods. However, state tax agents can also declare state taxes to Customs and Border Protection when declaring on behalf of importers.

【 Threshold 】

Imported goods from the United States with a value not exceeding $200 are exempt from tariffs.

[Other]

The US Customs and Border Protection, on behalf of other federal agencies such as the Internal Revenue Service, collects federal taxes and other fees based on the type of imported goods. The usage fee is levied based on the different modes of entry and transportation. The federal consumption tax is a mandatory tax levied on alcoholic beverages and tobacco products. There are two types of collection for commodity processing fees: formal entry and informal entry. Informal entry depends on whether the clearance of goods upon entry is done manually or automatically, and whether the entry is handled by Customs and Border Protection. Usually, taxes ranging from $2, $6, and $9 are levied on each batch of goods that enter informally. Formal entry (with a value exceeding $2500) is subject to a tax of 0.3464 based on the value of the goods, with a minimum tax of $25 and a maximum tax of $485. In the event of overpayment of tariffs or returns, importers have the right to enjoy tariff refunds. Please refer to the following website for relevant information and requirements.

US tariff threshold

CIF (Value of Freight) ≥ 800 USD; CIF (Value of Freight) ≥ 2500USD requires formal customs declaration

US express clearance requirements

What is the threshold for US tariffs, US import tariff inquiries, and US customs clearance requirements

Overview of US Taxes and Fees

Overview

Both individuals and commercial entities engaged in importing goods into the United States are required to pay import tariffs and other taxes. All import taxes and fees are calculated based on the value of the goods, that is, the offshore price (FOB). But for some imported goods, taxes and fees are calculated partly based on the value of the goods and partly based on the quantity. At the same time, certain imported goods are subject to processing fees, and specific products are subject to consumption tax and federal consumption tax. (Note: The customs field of the United States includes the United States, Columbia, and Puerto Rico. Therefore, Puerto Rico uses the same customs code and tax rate as the United States, but has its own fiscal jurisdiction.)

[Tariffs]

US tariffs can be levied based on price (as a percentage of the value of the goods) or quantity (in US dollars per minute). The tariff rate is between 0% and 37.5%, with an average tariff rate of 5.63%. Certain goods are exempt from tariffs, such as certain electronic products, original oil paintings over 100 years old, and antiques.

Preferential tariffs

The United States has signed free trade agreements with several countries. To enjoy preferential tariff treatment, the imported goods must comply with the rules of origin in the Agreement on Rules of Origin, and the certificate of origin is a necessary condition for enjoying preferential tariff treatment. Please refer to the North American Free Trade Agreement for relevant examples. (Note: Free trade agreements are signed by the United States and apply to the United States Customs field, so they also apply to Puerto Rico.)

Sales tax

Sales tax is not naturally levied on imported goods. However, state tax agents can also declare state taxes to Customs and Border Protection when declaring on behalf of importers.

【 Threshold 】

Imported goods from the United States with a value not exceeding $200 are exempt from tariffs.

[Other]

The US Customs and Border Protection, on behalf of other federal agencies such as the Internal Revenue Service, collects federal taxes and other fees based on the type of imported goods. The usage fee is levied based on the different modes of entry and transportation. The federal consumption tax is a mandatory tax levied on alcoholic beverages and tobacco products. There are two types of collection for commodity processing fees: formal entry and informal entry. Informal entry depends on whether the clearance of goods upon entry is done manually or automatically, and whether the entry is handled by Customs and Border Protection. Usually, taxes ranging from $2, $6, and $9 are levied on each batch of goods that enter informally. Formal entry (with a value exceeding $2500) is subject to a tax of 0.3464 based on the value of the goods, with a minimum tax of $25 and a maximum tax of $485. In the event of overpayment of tariffs or returns, importers have the right to enjoy tariff refunds. Please refer to the following website for relevant information and requirements.

US tariff threshold

CIF (Value of Freight) ≥ 800 USD; CIF (Value of Freight) ≥ 2500USD requires formal customs declaration

US express clearance requirements

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