Customs guide USA

The USA is an important sales market for German companies. Destatis, in its foreign trade analysis, estimated German goods exports to the United States at €146,2 billion for 2025. Opportunities are particularly promising for specialized products with demonstrable benefits, such as machine components, spare parts, and niche technical products. For consumer goods, the large online retail sector opens up additional sales channels.

Decide early on whether you will ship directly from Germany, consolidate orders, or use a warehouse in the USA. With direct shipping, warehousing initially remains in Germany. A US warehouse can be worthwhile if demand is predictable and returns are frequent. This requires a well-organized import process and you must factor in warehousing, distribution, and tax costs.

Choose items with a clearly defined origin, verifiable customs value, and manageable product requirements. Test real orders to determine the total cost of delivery (including customs and fees), the responsiveness of the recipient to inquiries, and return shipping costs.

Editorial assessment by Paket International for small and medium-sized exporters from Germany. Goods, origin, state, and distribution channel influence the result for your specific shipment.

The figures measure different aspects of the market. The stated delivery time is an example for a domestic US service. It does not include transport from Germany or customs clearance.

The decisive factors are the type of goods, their value, origin, purpose of shipment, and transport route. A customer order, a free company sample, and a birthday gift are classified differently under customs law.

The US suspended general duty-free de minimis treatment for shipments valued at up to $800 on August 29, 2025. An order issued in February 2026 extended this suspension to include international mail. Different processing and payment procedures may apply to mail and courier services. Please confirm the specific handling procedures for your chosen service.

The gift tax rule applies under specific conditions to genuine gifts to private individuals. The decisive factors are the actual value and the total amount of eligible gifts per recipient and day. Alcohol, tobacco, and certain perfumes containing alcohol are excluded from the tax relief or are subject to separate regulations. Only label genuine gifts as such. A sale or company sample remains a shipment of goods.

Simplified import is generally available for eligible goods up to USD 2.500. Even below this threshold, formal import procedures may be required, for example, due to specific product regulations or a requirement from CBP. The threshold determines the procedure. Customs duties and fees may still apply even with simplified import.

Plan the value of the goods, transportation, customs duties, any product-specific taxes, and government and private handling fees separately. US customs valuation is generally based on the price paid or payable. Documented international freight and insurance are generally not included in the transaction value. List these separately and check whether any legal surcharges to the customs value are required for your goods.

The temporary general 10% surcharge under Section 122 expired in July 2026. Since July 24, the new Section 301 measures may also affect certain goods originating in the EU. Whether and how a surcharge applies depends on the tariff heading, origin, and the relevant Chapter 99 rule. Compare the current legal status and the costs of processing each offer.

The US does not levy a general federal import sales tax like the EU model. Federal excise taxes may apply to certain goods, such as alcohol and tobacco. In addition, US Customs and Border Protection may charge fees such as a merchandise processing fee, depending on the procedure. A harbor maintenance fee may also apply to ocean freight.

Sales tax is a sales-related expense. Whether it applies depends on factors such as the state, the applicable tax regulations, and the sales channel. For marketplace sales, clarify the platform's responsibilities. If you operate your own online store or a US warehouse, calculate sales tax separately from your import calculations.

Locate the US tariff heading in the Harmonized Tariff Schedule (HTSUS) and check the base duty. Then check Chapter 99 and its accompanying notes for additional duties, exemptions, or alternative calculation methods. Depending on the product, Section 232 measures, Section 301 duties, anti-dumping or countervailing duties, and quotas may be relevant. Some duties are calculated by unit or weight.

The EU-US trade framework contains product-specific regulations. This does not result in a uniform rate for all goods from Germany. Preferences under US free trade agreements depend on the respective rules of origin. The decisive factor is the customs origin of the goods. The place of departure, Germany, alone is not sufficient.

US Customs and Border Protection (CBP) processes imports. The US International Trade Commission (USITC) publishes the tariff. Depending on the goods, other agencies are involved, including the FDA for food and other regulated products, the USDA APHIS for plants and agricultural products, the CPSC for certain consumer products, and the TTB for alcohol.

• Commercial invoice: List the seller, buyer, and recipient, delivery terms, currency, as well as the product description, quantity, value, and origin for each item. Use clear English product descriptions and provide verifiable information regarding freight and insurance.
• Proof of value without sale: For gifts or free samples, a verifiable value is still required. Check with the carrier whether a pro forma invoice is sufficient and what information must be transmitted electronically.
• Transport details and packing list: Please have package numbers, weights, complete US address, ZIP code, and a contact person readily available. The service provider may request a packing list for multiple packages.
• Product evidence: Depending on the product, permits, test results, safety certificates, proof of origin, or FDA pre-registration may be required.
• German exports: For commercial shipments exceeding €1.000 in value or 1.000 kg net weight, an electronic export declaration is generally required. Exceptional cases may require a declaration even below these thresholds. Clarify EORI, MRN, and export documentation requirements if a declaration is necessary.

Before shipping, clarify who will be responsible for US registration and duties as the Importer of Record. A licensed broker can handle the registration. The Importer of Record remains responsible for the accuracy of the information. Depending on the procedure, the broker may require a power of attorney, importer identification, and a customs bond.

Commercial shipments via courier are registered electronically through the Automated Commercial Environment (ACE), depending on the procedure. Postal shipments may have a different process. Inquire with the carrier about the specific procedure and coordinate it with the recipient.

Use the actual origin of the goods. For an item purchased from Asia, the origin may lie in the country of manufacture, even if it is shipped from Germany. Also check whether the goods must be labelled with the country of origin.

A description like "stainless steel replacement bracket for packaging machinery" is more helpful for customs clearance than "parts". Include the tariff code for the specific goods and ensure that any differing item numbers or descriptions on the invoice, packing list, and labels are consistent.

These examples will help you narrow down the next steps for your shipment. The specific handling process depends on the product, its value, and the services booked.

Check the import eligibility of the goods and the shipping conditions separately. A device permitted in the USA may be subject to special rules during transport due to a battery. Conversely, acceptance of a package by a carrier does not confirm its import clearance.

• Food and dietary supplements: Depending on the product and shipping arrangements, FDA requirements apply, such as prior notice. Certain non-commercial food gifts are subject to exceptions or special FDA guidelines. Goods purchased online and homemade gifts may be treated differently.
• Plants, seeds and animal products: Check USDA APHIS requirements before booking. For example, plants for planting may require a permit and a phytosanitary certificate.
• Toys and other consumer products: Since July 8, 2026, electronic transmission of certificate data has been mandatory for all imported products requiring a CPSC certificate of conformity. For imports from a US free trade zone into the US market, the deadline is January 8, 2027. Please check the certificate type and processing procedure before collection.
• Alcohol and Tobacco: Depending on the goods, federal regulations, excise taxes, and the requirements of the destination state may apply. For commercial alcohol imports, permits and labeling requirements may also apply. The carrier may further restrict acceptance.
• Lithium batteries, perfume and aerosols: The dangerous goods classification, quantity, packaging, labeling, and transport route determine whether transport is possible. For lithium batteries, specify whether they are being shipped loose, with a device, or inside a device.
• Prohibited or specially monitored goods: The import of counterfeit goods, prohibited substances, and certain products of animal origin may be refused. Weapons and other specially regulated items may require permits and appropriate transport services.

For each item, document who is registering the import, which US authorities are responsible, and what documents the broker requires. For cosmetics, medical devices, and pharmaceuticals, FDA requirements vary depending on the product and its intended use. On the German side, check export controls and end-use regulations, if applicable.

For batch shipping, the commercial invoice, tariff number, origin, value, certificates, and product data should all be derived from the same verified master data. If the manufacturer, material, composition, or intended use changes, please re-verify the existing information.

DDP and DAP terms, as outlined in the sales contract, regulate, among other things, the costs and responsibilities for importation. Additionally, clarify the Importer of Record, the broker's authorization, and the billing process with the specific carrier.

Processing time depends on procedures, data quality, controls, and the authorities involved. A customs clearance status message may also appear during a routine check. Additional costs may arise, for example, for storage, processing of the documents, payment of duties, or resending. Inquire about the exact item, the deadline, and the responsible authority.

1. Ask the carrier or broker for the tracking number, the responsible contact person, the reason for the inquiry, and the deadline.
2. Submit the commercial invoice, proof of payment, origin information or product documentation via the channel specified by the broker.
3. Involve the importer in the USA. Depending on the procedure, their power of attorney, importer identification, or a decision on further action may be required.
4. If the import fails, clarify with the carrier and importer before incurring further costs whether return, subsequent delivery or another permissible solution is possible.

Keep your import receipt, proof of payment, and re-export documents together. Under certain conditions, US import duties can be refunded via duty drawback upon re-export. Have your eligibility, deadlines, and required documentation verified by the importer or broker before returning the goods. Separate rules apply to re-importation into Germany.