SSLT Global
US

United States Import & Export Toolkit

The US is the world's largest importer. This hub covers LC cost in USD on ACT/360, HTSUS classification, Section 301 China tariffs, MPF/HMF add-ons, USMCA preferential origin and Incoterms best practice for CBP-facing trade.

Currency
USD (US Dollar)
No federal VAT / GST
0% federal
State sales & use tax (0-10%+) applies at final sale, not at import. Import consumption is not federally taxed the way EU/UK VAT is.
Duty regime
HTSUS (Harmonized Tariff Schedule of the United States) - 10 digits. MFN column-1 rates for WTO members, column-2 for non-normal-trade-relations countries. Preferential rates under USMCA, KORUS, CAFTA-DR, US-Israel, US-Australia and GSP (partial). Section 301 tariffs of 7.5%-25% apply on many Chinese-origin goods; Section 232 on steel/aluminium.

Free calculators for United States trade

Major ports & gateways
  • · Los Angeles / Long Beach - largest US container gateway
  • · New York / New Jersey
  • · Savannah
  • · Houston - largest US port by tonnage (energy)
  • · Seattle-Tacoma (NWSA)
  • · Charleston
  • · Norfolk
  • · Oakland
Top exports
  • · Refined petroleum & LNG
  • · Aircraft & parts
  • · Cars & car parts
  • · Integrated circuits & semiconductors
  • · Soybeans, corn, wheat
  • · Pharmaceuticals
  • · Machinery
Top imports
  • · Cars & car parts
  • · Crude petroleum
  • · Broadcasting equipment & phones
  • · Computers
  • · Pharmaceuticals
  • · Furniture & apparel
  • · Machinery

Trade finance in United States

  • · USD LC usance interest is quoted ACT/360 - the global standard for dollar trade finance.
  • · US banks issue LCs at 0.15-0.30% per quarter for domestic beneficiaries. Confirmation of foreign LCs by US banks costs 0.20-0.50% per quarter depending on issuer risk.
  • · OFAC sanctions screening is mandatory - all US persons and USD transactions are subject to OFAC jurisdiction regardless of where the LC is issued. Our OFAC checker screens beneficiary and applicant names against the SDN list.
  • · Standby LCs governed by ISP98 (rather than UCP 600) dominate US domestic performance and financial-standby usage. Commercial import LCs still follow UCP 600.

Customs & duty in United States

  • · HTSUS is 10 digits. First 6 align with WCO HS; digits 7-8 are US tariff sub-headings; 9-10 are statistical.
  • · MPF (Merchandise Processing Fee): 0.3464% of entered value, min $32.71, max $634.62 per formal entry (2025 rates - adjusted annually).
  • · HMF (Harbor Maintenance Fee): 0.125% of value, ocean imports only, no minimum or maximum.
  • · Section 301 tariffs: 7.5%-25%+ on many Chinese-origin goods across 4 lists. Section 232: 25% steel, 10% aluminium (subject to country-specific quotas and exclusions).
  • · USMCA preferential origin requires a certificate of origin with 9 mandatory data elements; producer, exporter or importer can certify.

Incoterms 2020 practice in United States

  • · FOB is used loosely in the US for domestic sales (Uniform Commercial Code definition ≠ Incoterms). For international shipments, always cite 'Incoterms 2020' expressly.
  • · DDP into the US requires the seller to be the Importer of Record - possible via a US-based agent or Foreign Trade Zone (FTZ). Duty and MPF/HMF liability sits with the IOR.
  • · CIF, CFR and FCA are the practical Incoterms for most containerised US imports.

HS commodity guides for United States

Classification, duty and worked landed-cost examples for the commodity families most active on United States's trade lanes.

Every HS commodity landed-cost page for United States

Direct link to the United States import guide for each HS commodity we publish.

United States appears in the trade lanes for the commodities below. Each hub covers grades, specs, benchmark pricing and HS code references.

United States's key trading partners

Frequently asked questions

How is US import duty calculated?

Entered value (typically transaction value = price paid + assists) → HTSUS duty rate → add MPF (0.3464%, capped) and HMF (0.125%, ocean only) → add Section 301 / 232 tariffs where applicable. Use our Import Duty Calculator with the 'USA' preset.

Do I need to worry about Section 301 tariffs?

Yes if you import goods of Chinese origin. Even goods shipped from a third country still attract Section 301 if the substantial-transformation origin is China. Our HS Code Lookup flags high-risk chapters.

What is the Importer of Record?

The IOR is the party legally responsible for filing entry, paying duty and complying with US laws. Foreign sellers doing DDP need a US-based IOR or must appoint a customs broker with power of attorney.

Does the US have VAT on imports?

No federal VAT. State sales & use tax applies at final consumer sale, not at customs entry. This is a key structural difference from EU/UK/India landed-cost calculations.

Country data compiled from WCO HS, WTO tariff schedules, national customs authorities and central banks. Duty, tax and regulatory information is decision-support only - always confirm with a licensed customs broker or your bank before acting.