Reference / Where to look
Resources
12 guides / 20 primary sources
Sorted by the question, not the alphabet
A resources page that lists twenty links in alphabetical order is a link farm with a better typeface. Nobody arrives here wanting “resources”. They arrive because a bond was rejected, or a rate came back three times what the quote assumed, or a container has been sitting for four days and the charges have started. So the guides below are grouped by the question that sends people looking, and each group says which of them to read first.
Then the sources our guides answer to
Everything we write is a summary, and a summary is a thing that can go out of date while nobody is watching. The second half of this page is the primary material: the tariff at the USITC, title 19 of the CFR, the Federal Register notices behind the announcements, the forms in their official versions, and the partner agencies that put holds on cargo. Where one of those disagrees with a page on this site, it is not a difference of opinion. They are right, and we would rather you told us so we can fix the page.
That has mattered more in the last two years than it did in the ten before them. Additional-duty programmes have been amended repeatedly, scope rulings issue continuously, and the treatment of low-value shipments has changed outright. Check the date on anything you read about tariffs, here included.
What a link cannot do for you
None of this will classify your product. Ten digits turn on material breakdown, function, state of processing and sometimes packaging, and the tariff will happily show you four headings that all look right. Lifting a number off a page instead of off your own invoice and specification is how an importer ends up defending a rate three years later, with interest running. Where you need certainty in writing, the instrument is a binding ruling from CBP, and preparing those is work we do. Where you need an answer this week, send the documents and we will tell you what we would file and why.
If a link here is dead, or a source has moved, write to info@dapecustoms.com and we will correct it.
01 / Before the first booking
What has to exist before anything ships
An import needs an importer of record, a bond, a power of attorney and someone licensed to transmit the entry. These four cover that ground in the order you will meet it, and they are the ones worth reading before you have a container in the water rather than after.
02 / Working out the cost
What the duty will actually be
Duty is a rate applied to a declared value, the rate comes from the classification, and additional programmes attach to that same number. Classification comes first because everything downstream inherits it: get the ten digits wrong and the rate, the programme and the penalty exposure are wrong with it.
03 / The clocks
What carries a deadline, and when it starts
Two of these run before the cargo arrives, one of them before it is even loaded, and the third starts counting the moment the box is on the ground. They share a property the rest of the work does not: being late is a penalty or a daily charge, never a delay you can make up afterwards.
04 / After release
What is left once the goods are yours
Drawback returns duty on goods that leave the country again, which is money most importers never claim. Vehicles sit here because they are the import that is least finished at release: two agency forms before it, and a title to obtain after it.
Also filed
Newer guides
Added since this page was last grouped, and listed here so nothing is stranded.
- 19 CFR 111What a customs broker actually does
- Entry processHow to import goods into the US
- CBP 5291Customs power of attorney, explained
- HTSUSReading an HTS code
- CBP 301Customs bonds, and how to size one
- ISF-10ISF (10+2) filing
- § 301Section 301 tariffs in 2026
- AD/CVDAntidumping & countervailing duties
- CBP 7551Duty drawback
- OSRA 2022Demurrage & detention
- HS-7 / 3520-1Importing a vehicle into the US
05 / Tariff
The rate, and the rulings behind it
Where a classification is looked up, checked against how CBP has ruled before, and tested against what the rest of the trade files on the same goods.
hts.usitc.gov
Harmonized Tariff Schedule of the United States (opens in a new tab)The tariff itself, published by the US International Trade Commission and revised during the year. Search the live edition rather than a saved PDF: chapter and section notes decide as many classifications as the headings do, and both move.
rulings.cbp.gov
CROSS, the CBP rulings database (opens in a new tab)Every classification and valuation ruling CBP has issued, searchable in full text. If goods like yours have been ruled on, the reasoning is here, and reading three rulings against your product tells you more than a week of arguing from the headings.
cbp.gov
CBP: trade remedies (opens in a new tab)CBP guidance on the additional-duty programmes, including how the extra tariff lines are ordered and coded on an entry. The programme decides the duty; the coding decides whether the entry transmits.
access.trade.gov
ACCESS: Commerce AD/CVD proceedings (opens in a new tab)The docket system for antidumping and countervailing duty cases. Petitions, scope rulings and cash-deposit instructions appear here first, usually well before an importer hears about them from anyone else.
dataweb.usitc.gov
USITC DataWeb (opens in a new tab)US import statistics by tariff line and country of origin. A blunt but effective sanity check: if nobody imports your product under the number you picked, that is worth knowing before you file it a hundred times.
06 / Law
The rules as written
Anything on this site is a summary. These are the texts a summary answers to, all of them dated and citable.
ecfr.gov
Title 19 of the Code of Federal Regulations (opens in a new tab)Customs duties, continuously updated. Entry, bonds, drawback, recordkeeping and broker conduct are defined here rather than in anyone’s guide, including ours.
federalregister.gov
Federal Register: CBP (opens in a new tab)Proposed and final rules, quota notices and the legal text behind an announcement. When a trade action is reported in the press, this is the document it was reported from.
federalregister.gov
Federal Register: International Trade Administration (opens in a new tab)The Commerce side: AD/CVD initiations, preliminary and final determinations, scope decisions and administrative reviews. This is where a rate you have been depositing for a year gets changed retroactively.
cbp.gov
CSMS: CBP messaging to filers (opens in a new tab)Operational instructions to the trade: how to code a new action, which ACE systems are down, when a quota goes to proration. Often the only written guidance that exists before the formal notice catches up.
07 / Forms
Forms, programmes and the systems entries run through
The official versions. A form copied out of a forwarder’s email attachment is how importers end up signing a revision that was withdrawn.
cbp.gov
CBP forms (opens in a new tab)The current version of every CBP form, including the power of attorney, the bond application and the entry summary. Check the revision date in the corner against whatever you were sent.
cbp.gov
Importing into the United States (opens in a new tab)CBP’s own primer for importers. Formal and behind the times on tariff programmes, but authoritative on process, valuation and recordkeeping, and it costs nothing.
cbp.gov
CBP: customs brokers (opens in a new tab)The licence framework, including what a broker may and may not do on your behalf. Worth reading once, if only to know what you are entitled to ask of whoever files your entries.
cbp.gov
ACE, the Automated Commercial Environment (opens in a new tab)The system every entry is transmitted into. Importers can hold an ACE portal account of their own and read their entry, statement and liquidation data directly, without asking a broker for a screenshot.
cbp.gov
CBP quota (opens in a new tab)Tariff-rate quota bulletins and fill rates. It matters the day your commodity is under quota: the rate changes when the quota fills, not when you booked the vessel.
08 / Agencies
The other agencies that can hold your cargo
CBP releases the shipment, but it is rarely CBP alone that stops it. These are the partner-agency pages behind the holds we see most.
fda.gov
FDA: import program (opens in a new tab)Prior Notice, foreign supplier verification, facility registration and how FDA screens an entry. Applies to food, drugs, devices, radiation-emitting products and more categories than most importers expect.
fda.gov
FDA Industry Systems (opens in a new tab)Where registrations and Prior Notice submissions are actually made. Registrations expire on a fixed cycle, and a lapsed one stops a shipment as completely as a bad label does.
fda.gov
FDA: MoCRA for cosmetics (opens in a new tab)Facility registration and product listing for cosmetics. A large share of cosmetic importers were outside FDA registration before MoCRA and still assume they are.
ttb.gov
Alcohol and Tobacco Tax and Trade Bureau (opens in a new tab)Federal basic permits, label approval and excise tax on alcohol. TTB compliance runs alongside the customs entry rather than after it, and a missing permit is not something a broker can file around.
epa.gov
EPA: importing vehicles and engines (opens in a new tab)The emissions side of a vehicle, engine or equipment import, including the exemptions people rely on for older cars and the declaration that has to carry them.
fmc.gov
Federal Maritime Commission (opens in a new tab)The regulator for ocean carrier and terminal billing practices, and where a demurrage or detention invoice for time nobody could have used is challenged.
09 / On this site
Tools you can use now
None of these need an account, and none of them ask for a shipment before they will tell you something useful.
Next step
Look it up, or hand it over
Reading the sources yourself is worth the hour it takes, and nothing on this page is behind a paywall. It is also not the fastest route when there is a booking on Friday. Start a power of attorney and we can work from your actual documents, or run the numbers yourself first with the estimator.