Import Duties

Import duties in the US are assessed by CBP at the time of entry, based on the classified HTS heading and the declared customs value. The duty rate in the "general" column of the HTSUS applies to goods from WTO members. Preferential rates apply under trade agreements when origin is properly documented. Trade remedy duties — Section 301, Section 232, antidumping, countervailing — stack on top. CBP has four years from the date of entry to liquidate and adjust duties; importers who got the classification or valuation wrong can receive a bill years after the goods cleared. We cover duty rates by HTS chapter, the liquidation timeline, and protest procedures under 19 USC 1514 when CBP's assessed rate differs from what was paid at entry.