United States country guide

If you are looking to grow your ecommerce business into the United States (U.S.) , you have come to the right place. Keep reading to learn everything you need to know about selling goods into the United States.

Ease of importing goods score: B 

Ease of doing business 3/5

• The U.S. is the second-largest ecommerce market in the world, with well-established logistics and import infrastructure.
• The U.S. has 14 free trade agreements covering 20 countries, but that preferential treatment currently can't be claimed for postal shipments — see Trade agreements.
• U.S. tariff policy has been unusually volatile — the legal basis for tariffs has been struck down, replaced, and expired more than once in the past year, with new sector- and country-specific actions landing every few weeks. This makes it harder to plan around than in a typical market.

Landed cost fairness 1/5

• Duty-free de minimis treatment has been eliminated entirely — every import into the U.S. is dutiable regardless of value, as of August 29, 2025.
• Duty rates now stack across multiple regimes — most-favored-nation (MFN) rates, sector-specific Section 232 tariffs (steel, aluminum, copper, autos, trucks, lumber, semiconductors, and pharmaceuticals), the new Section 301 forced-labor tariff, and country-specific actions — so the total rate varies widely and changes frequently by product and country of origin. See U.S. tariff changes for current rates.

Flexibility of legal regulations 3/5

• As of July 24, 2026, postal shipments valued at $2,500 or less must be entered by the owner/purchaser or by a licensed U.S. customs broker — a broker was not previously required for postal entries.
• Other government offices (FDA, FCC, etc.) may demand a license, permit, or other certification, based on the imported product(s).

Availability and accessibility of shipping 5/5

• There are many shipping services and carrier options due to the U.S.' large population (about 4% of the world's population, 2026), many of which are cross-border online shoppers.

Accessibility and variety of payment methods 5/5

• Available payment methods include VISA, Mastercard, American Express, ewallets, Discover, Apple Pay, PayPal, and Affirm.

Market opportunity 4/5

• The U.S. population and high percentage of internet users provide a potentially successful economy for retailers.

Key stats for the United States 

Landed cost for the U.S. 

Landed cost is the total price of getting a purchase to the customer's door, which includes:

• Product price
• Shipping
• Duties
• Taxes
• Fees (currency conversion, carrier, broker, customs, or government fees)

The U.S. de minimis, tax, and duty

Further explanation of duty, tax, and de minimis is provided below

Duty and tax de minimis

• Duty and tax de minimis: 0 USD

Based on the FOB value of the import

De minimis value

All imports into the U.S. are subject to duty and tax regardless of value because there is no de minimis exemption.

Import tax

• Sales tax replaces import tax

Most U.S. states do have a sales tax, but rates vary by state.

Sales tax

In lieu of import tax, the U.S. has state-specific sales tax laws that apply to business-to-consumer shipments. Importers must be aware of these laws so they know when they need to pay taxes and if they need to self-report.

Most international, small-to-medium-sized businesses (SMB) will be exempt from paying sales tax on imported goods because they don’t have “nexus”, but these laws vary widely so it is important to do your due diligence to avoid issues with CBP.

What are the criteria for sales tax nexus?

Sales tax nexus exists when the online retailer has a connection with a state, or when the destination state has a stipulation that requires the seller to collect and remit sales tax directly to that state. All nexus laws vary by state. In general, nexus exists in the followng instances:

1. If you have a retail or storage location, an employee who resides or regularly travels there to conduct business.

2. When your sales into that state reach a state-specific threshold for self-disclosure and reporting of those sales.

If this applies to you, then you may be required to collect, report, and remit sales tax to your state.

What are the sales tax rates?

• Each state, county, city, or town can have a unique tax rate.
• In addition, sales tax is “destination-based.” This means that if you have sales tax nexus in a destination state, you must calculate the sales tax rate based on where your recipient is located.

What if my shopper says they are exempt?

If a U.S. retailer asks to be exempt from tax for wholesale reasons or because they are a tax-exempt charity, they will provide you with a government-issued tax-exempt number. You will need to save that number in your accounting records to avoid having to pay the tax, late fees, and penalties in the event of an audit.

Import duty

As of August 2026, a shipment's total duty rate can combine several layers:

• MFN (most-favored-nation) rate: The standard HTS-classification-based duty rate that applies to most trading partners.
• Section 232 tariffs: Sector-specific national security tariffs currently covering steel, aluminum, copper, automobiles and parts, medium- and heavy-duty vehicles, timber and wood products, semiconductors, and pharmaceuticals — rates and covered products vary by sector. See Section 232.
• Section 301 forced-labor tariff: A new tariff effective July 24, 2026 covering goods from 60 economies investigated for inadequate forced-labor import prohibitions, at 10%, 12.5%, or a capped rate depending on country of origin. See Section 301 forced labor.
• Other country- or product-specific actions: Including additional Section 301 actions (e.g., a 25% tariff on Brazilian goods) and Section 338 actions (e.g., a 50% tariff on a broad range of Canadian goods effective August 19, 2026).
• AD/CVD and quota: Certain goods are also subject to antidumping/countervailing duty orders or import quotas, which require formal entry and cannot ship via simplified postal clearance.

These layers can stack, so the total duty on a given shipment depends on its HS classification and country of origin — there is no single flat rate that applies broadly.

The value for duty is based on the total purchase price of the goods (FOB) and is not established on elements such as quality, size, or weight. CBP uses the Harmonized Tariff Schedule of the United States Annotated (HTSUS) to determine the applicable rate for a given classification.

Because duty rates vary so widely, use a duty and tax calculator such as Zonos Quoter to get an accurate landed cost estimate for a specific shipment.

Licensed customs broker requirement (postal shipments)

As of July 24, 2026, postal shipments valued at $2,500 or less must be entered by the owner or purchaser of the goods, or by a licensed U.S. customs broker acting on their behalf — postal shipments previously cleared through an interim qualified-party process that did not require a broker. Zonos has acquired Evolve Trade Services, a licensed U.S. customs brokerage, to file these entries on shippers' behalf.

Merchandise processing fee (MPF)

The Merchandise Processing Fee applies to imports regardless of value, unless an exemption applies. Current FY2026 rates (effective October 1, 2025):

• Informal entries (value under USD 2,500): a flat MPF applies — USD 2.69 for automated entries, USD 8.06 for manual entries, or USD 12.09 for CBP-prepared entries.
• Formal entries (value ≥ USD 2,500): an ad valorem MPF of 0.3464% of value applies, subject to a minimum and maximum per entry.
  • Minimum MPF: USD 33.58
  • Maximum MPF: USD 651.50
  • A USD 4.03 surcharge applies to manually-filed formal entries.

Trade agreements

The U.S. has 14 free trade agreements covering 20 countries that offer a zero or highly discounted duty rate for goods made in a participating country. The most prominent of these trade agreements is the USMCA.

The United States-Mexico-Canada Agreement USMCA

The USMCA agreement provides special duty rate treatment on shipments between the U.S., Mexico, and Canada. On July 1, 2020, USMCA replaced NAFTA (North American Free Trade Agreement), which was one of the oldest and most well-known trade agreements.

The USMCA allows for minimal formal entry procedures and saves consumers money, encouraging global trade as a result. USMCA offers substantial savings for merchants importing goods made in the U.S., Canada, or Mexico, that meet the rules of origin requirements.

Each country that is part of USMCA calls the agreement by their own name:

• In the United States: United States-Mexico-Canada Agreement (USMCA)
• In Mexico: Tratado entre México, Estados Unidos y Canadá (T-MEC)
• In Canada: Canada-United States-Mexico Agreement (CUSMA)

What this legislation means for the U.S.:

The U.S. is a member of the World Trade Organization

The U.S. is a member of the World Trade Organization (WTO). Therefore, the U.S. must abide by the most-favored-nation (MFN) clause, which requires a country to provide any concessions, privileges, or immunities granted to one nation in a trade agreement to all other WTO member countries. For example, if a country reduces duties by 10% for one country, the MFN clause states that all WTO members will have their duties cut by 10% into that country.

Customs resources 

The U.S. Customs authority

U.S. Customs and Border Protection

Customs refund in the U.S.

Customs refund in the U.S.

Note: Talk to your carrier about customs refunds. Refunds for duties collected under tariffs later struck down or ended (such as the IEEPA-based tariffs ended in February 2026) are handled separately and may take significant time to process; check with CBP for current refund guidance.

Shipping and compliance 

Top courier services

• DHL Express
• FedEx
• UPS
• USPS
• OnTrac

Depending on the courier, additional shipping fees may include:

• Tracking
• Insurance
• Fuel surcharge
• Remote delivery charge
• Signature fee
• Overweight or oversized fee
• Special handling fee
• Dangerous goods fee
• etc.

Documentation and paperwork

• Bill of lading or air waybill
• Commercial invoice

Visit Common Export Documents to get detailed information concerning documentation and paperwork needed for U.S. export and imports

Restricted, prohibited, and controlled items

Government agencies regulate imports.

Prohibited items:

• Drugs and medicine prohibited by the FDA
• Distilled spirit absinthe
• Merchandise from embargoed countries
• Items made with dog and cat fur
• Counterfeit trademark and copyrighted articles

Restricted items:

• Health and beauty: nutritional and dietary supplements, medicine and drugs, cosmetics, dental instruments, veterinary products, medical items, and pharmaceuticals
• Contact lenses and eyewear
• Consumer electronics: CD-ROMs, CD players, computers with CD/DVD drives, microwave ovens, televisions with cathode ray tubes, and infrared products
• Chemicals
• Tobacco products
• Wood and wood products
• Animal products
• Firearms
• Certain food items
• Home and living: tableware
• Automobiles
• And more

Note: Goods covered by an antidumping/countervailing duty order or an import quota require formal customs entry and cannot clear through simplified postal entry.

Legal regulations for businesses

To lawfully enter the U.S., imported products must arrive inside the port of entry, delivery of the product must be approved by CBP, and assessed duties must be paid. The importer is liable for the analysis and delivery of the goods.

Tips for exporting from the U.S. 

The International Trade Administration provides tools, assistance, and information on the requirements of exporting from the U.S. Depending on the goods or services, exporters may need a license or permit to export from the U.S. as a part of their business.