China to USA Import Documents Checklist

Most customs delays on shipments from China to the US aren’t caused by the goods. They’re caused by paperwork: a vague product description, a late filing, or an invoice that doesn’t match the packing list. US Customs and Border Protection (CBP) decides whether goods are released, based on the data you and your broker submit.

This is general information, not legal or customs advice. It was last reviewed in September 2026. Rules and tariff rates change, so confirm current requirements with a licensed US customs broker before you ship.

Low-value shipments: no more duty-free entry

For years, US shipments valued at $800 or less could enter duty-free under the “de minimis” exemption. That exemption was suspended for goods from all countries on August 29, 2025, and CBP rules effective June 24, 2026 made the suspension indefinite. As of September 2026:

• Every shipment owes the applicable duties, taxes and fees, including a $20 express parcel.
• Low-value goods still need an entry. Informal entry generally covers shipments valued up to $2,500. Above that, a formal entry is needed, and formal entries generally require a customs bond.
• Express couriers clear the parcel and bill the duty. On a DDU shipment the recipient pays, and on DDP the shipper pays. Build that into your landed cost per unit.

If your costing still assumes small parcels arrive duty-free, redo it.

The importer of record

Every US import has an importer of record (IOR). The IOR is legally responsible for:

• Making sure the goods can legally be imported
• Classifying and valuing the goods correctly
• Paying duties, taxes and fees
• Keeping records and answering CBP questions after release

Under DDU/DAP, the IOR is usually you, the buyer, with a US customs broker filing entries for you. Under DDP, the seller or a party arranged by the forwarder takes on import clearance and duties. A good forwarder tells you in writing, before you book, whose name the entry is filed under and who answers if CBP comes back with questions.

If you sell on Amazon, remember that Amazon doesn’t act as importer of record for FBA inventory.

The core documents

Commercial invoice

The commercial invoice is the main document CBP uses to assess duty. It should clearly show:

• Seller and buyer names and addresses
• A specific description of each item: what it is, what it’s made of, and what it’s used for
• Quantity, unit price and total value for each line
• Currency and Incoterms (for example, FOB Shenzhen)
• Country of origin

Descriptions like “accessories,” “parts” or “gift” aren’t enough. “Women’s knitted sweater, 100% cotton” is.

Packing list

The packing list shows how the goods are packed: number of cartons, contents of each carton, net and gross weights, and dimensions. It must match the commercial invoice. Mismatched carton counts or quantities are a common trigger for inspection.

From the warehouse floor: Before cargo ships, our checks range from basic carton counts to piece-by-piece inspection. A quantity mismatch is much easier to fix in China than to explain to CBP.

Bill of lading or air waybill

• Ocean freight: the bill of lading (B/L) is the carrier’s receipt and the contract of carriage. Depending on the type, it can also control who takes delivery.
• Air freight: the air waybill (AWB) does the same job but isn’t a document of title.
• Express: the courier issues its own waybill and usually handles clearance as part of the service.

ISF (Importer Security Filing) for ocean shipments

Ocean cargo headed to the US needs an Importer Security Filing, usually called ISF or “10+2”. The importer provides ten data elements, including seller, buyer, manufacturer, ship-to party, country of origin and HTS number. The ocean carrier provides the other two.

The deadline is what catches people out: the ISF must be filed at least 24 hours before the cargo is loaded onto the vessel at the foreign port, not 24 hours before it arrives. A late, missing or inaccurate ISF can bring penalties of up to $5,000 per violation, plus cargo holds. Your forwarder and broker should coordinate the filing, but they need accurate supplier and manufacturer details from you early.

Air freight doesn’t need an ISF.

Customs bond

A customs bond is a financial guarantee to CBP that the importer will pay duties and meet its obligations. Formal entries generally need one, and ocean imports need bond coverage for the ISF as well. There are two main types:

• Single-entry bond: covers one shipment.
• Continuous bond: covers all entries for a year. If you import regularly, it’s usually more practical.

A customs broker can arrange your bond. Under DDP, the party acting as importer provides it.

HTS classification and duties

Every product imported into the US is classified in the Harmonized Tariff Schedule of the United States (HTSUS) under a 10-digit code. The code sets the duty rate and flags any other rules that apply. You can search codes in the USITC HTS database.

A few practical points:

• Use the US code. Only the first six digits are harmonized internationally, so your supplier’s Chinese export code isn’t a reliable substitute.
• Chinese goods often carry extra duties. Many Chinese-origin goods owe Section 301 tariffs on top of the normal rate, and more duties have been imposed since 2025. The rates and even the legal basis of some of those duties have changed repeatedly. Don’t rely on a rate from last year, or even last quarter. Check the current total duty for your HTS code when you book, and again if the shipment is slow to arrive.
• Fees apply on top of duty. Entries also carry fees such as the merchandise processing fee and, for ocean cargo, the harbor maintenance fee.

If you’re unsure of a code, ask a licensed customs broker. For higher-stakes products, you can ask CBP for a binding ruling.

Partner government agency rules

At the border, CBP also enforces rules for other US agencies. These come up often with products bought from China:

• FDA: food, food-contact items, cosmetics, some medical devices and some radiation-emitting electronics. Prior notice or registration may be required.
• FCC: many electronic devices that emit radio frequencies must meet FCC equipment authorization rules.
• CPSC: consumer products, and children’s products in particular, may need testing and a certificate of compliance.
• Other agencies: pesticides, wood packaging, some chemicals and wildlife-derived materials fall under EPA, USDA or U.S. Fish and Wildlife Service rules.

Check whether your product is regulated before you place the order. Test reports and required labeling are hard to fix once goods are packed.

DDP vs DDU for US shipments

	DDU / DAP	DDP
Who clears US customs	Buyer, through their broker	The seller or forwarder’s arrangement
Who pays duties and taxes	Buyer, on arrival	Included in the shipping price or billed by the forwarder
Surprise costs at delivery	More likely	Fewer, if the quote clearly states what’s included
Control over classification and entry	Buyer	The party acting as importer

DDP gives one landed price, but less visibility into how the goods were declared. Ask for copies of the entry documents.

Common mistakes that cause delays

1. Undervaluation. Declaring less than you paid to cut duty is illegal and a known enforcement focus. It can lead to penalties, seizure and closer scrutiny of your future shipments.
2. Vague descriptions. “Electronics” or “samples” invites questions. Say exactly what the item is.
3. Invoice and packing list mismatch. Carton counts, quantities and weights must match across every document.
4. Late ISF. Supplier and manufacturer details often turn up after the vessel has sailed. Collect them when you place the order.
5. Undeclared batteries, liquids or magnets. These affect carrier acceptance and compliance.
6. Skipping agency checks. Finding out FDA, FCC or CPSC rules apply only once the goods are at the port.

A pre-shipment checklist

• Importer of record confirmed in writing (you or the DDP party)
• Customs bond in place, if needed
• HTS code checked, and current duty rate confirmed (including Section 301 and any additional duties)
• Commercial invoice with specific descriptions and true values
• Packing list matching the invoice
• ISF data collected (ocean only) and filed at least 24 hours before loading
• Agency requirements checked (FDA, FCC, CPSC, etc.)
• Batteries, liquids and magnets declared to the forwarder
• Country of origin marked on the goods

Final thought

Clean paperwork won’t guarantee fast clearance, since CBP can inspect any shipment. It does remove the most common causes of avoidable delays and extra costs.

YC Logistics ships from China to the US by sea, air and express, with DDP and DDU options. See our USA shipping page for lane details, or send us your commercial invoice and packing list for a quote.