Short Answer
To import goods from China to the USA, you need 5 core documents: commercial invoice, packing list, bill of lading, customs entry declaration, and ISF 10+2 filing (ocean only). You also need an importer ID (IOR) and a US customs bond. ISF must be filed at least 24 hours before vessel loading in China — late filing triggers automatic fines up to $5,000 per violation.
The 5 Essential Documents
| Document | Purpose | Who Provides It | Common Errors |
|---|---|---|---|
| Commercial Invoice | Proves value & transaction; basis for duty calculation | Chinese supplier / exporter | Missing HS code, undervalued goods |
| Packing List | Details weight, dimensions, packages per SKU | Chinese supplier | Weight mismatch with actual cargo |
| Bill of Lading (B/L) | Contract of carriage; title to goods | Carrier / forwarder | Incorrect consignee details |
| Customs Entry (CBP Form 7501) | Formal import declaration filed with CBP | US customs broker | Wrong HS code classification |
| ISF 10+2 | Advance cargo security filing (ocean only) | Importer / broker | Late filing, missing data elements |
Source: US Customs and Border Protection (CBP) import documentation checklist; ExFreight ISF 10+2 Guide (2026).
ISF 10+2: The Most Commonly Missed Filing
The Importer Security Filing (ISF) — nicknamed “10+2” — is a CBP requirement for all ocean cargo entering the US, including LCL shipments. It requires:
- 10 data elements from the importer (seller, buyer, manufacturer, ship-to, HTS code, country of origin, etc.)
- 2 data elements from the ocean carrier (vessel stow plan + container status messages)
Critical rules:
- File at least 24 hours before cargo is loaded onto the vessel in China
- Recommended to start collecting data 48 hours before loading to avoid delays
- Penalties: up to $5,000 per violation for late, incomplete, or inaccurate filings
- Applies even to small shipments now — the $800 de minimis exemption was revoked on August 29, 2025, so low-value Chinese ocean shipments no longer bypass ISF
Source: CBP Importer Security Filing regulations (19 CFR Part 149); Artemus Group shipping compliance update (May 2026).
Who Is the Importer of Record (IOR)?
The Importer of Record (IOR) is the US entity legally responsible for the import — paying duties, ensuring compliance, and maintaining records. You need either:
- Your own EIN / SSN as IOR (if you have a US business entity)
- A customs broker as importer of record (if you don’t have a US entity — common for first-time importers)
You also need a US Customs Bond before goods can enter. Two options:
| Bond Type | Cost | Best For |
|---|---|---|
| Continuous Bond | ~$300–$500/year | Regular importers (multiple shipments/year) |
| Single Transaction Bond | ~$50–$150 per shipment | One-time or infrequent importers |
Source: Gerudo Logistics ISF Filing Guide (June 2026); CBP bond requirements per 19 CFR 113.
Common Reasons Customs Holds Your Shipment
- ISF filed late or incomplete → automatic $5,000 penalty; cargo may be held at port
- HS code mismatch → under-declared duties or misclassification triggers CBP audit
- Undervalued commercial invoice → CBP may appraise cargo at higher market value and penalize
- Country of origin error → e.g., listing “Vietnam” for goods actually made in China, risking Section 301 tariff exposure. In 2025, a Zhejiang furniture exporter was fined $9,500 for misdeclaring origin as Vietnam instead of China.
- Missing product certifications → FCC (electronics), FDA (food/medical), CPSC (children’s products) → cargo held until documentation provided
- No customs bond on file → cargo cannot be released until bond is purchased
Source: JCtrans ISF handling guide (April 2026); Customs and Trade Logistics import checklist (August 2026).
Step-by-Step: What to Prepare Before Shipping
- Get your IOR number: EIN if you have a US company, or engage a customs broker to act as IOR
- Purchase a customs bond: Continuous if you ship regularly; single if one-time
- Collect supplier documents: Commercial invoice, packing list, product photos, HS code (6-digit minimum)
- File ISF 48 hours before vessel loading: Give your broker 2 days lead time to compile all 10 data elements
- Track vessel arrival: Your broker will file the formal entry (CBP 7501) 1–2 days before vessel reaches US port
- Pay duties & get release: Once CBP clears, cargo moves from port to your warehouse
Air Freight vs Ocean: Document Differences
| Document | Ocean (FCL/LCL) | Air Freight |
|---|---|---|
| Commercial Invoice | Required | Required |
| Packing List | Required | Required |
| Bill of Lading / AWB | B/L | Air Waybill (AWB) |
| ISF 10+2 | Required | Not required (separate air security filing) |
| Customs Bond | Required | Required for formal entries |
Frequently Asked Questions
What documents do I need to import from China to the USA?
You need five core documents: commercial invoice, packing list, bill of lading (or AWB for air), customs entry declaration, and ISF 10+2 filing (ocean only). You also need an importer ID (IOR number) and a US customs bond. Additional product-specific documents may apply: FCC for electronics, FDA for food/medical, CPSC for children’s products.
What happens if ISF is filed late?
Late or inaccurate ISF filings carry penalties up to $5,000 per violation, and CBP may hold your cargo at the US port until the filing is corrected. The filing must be submitted at least 24 hours before vessel loading in China. Source: US CBP regulations, 19 CFR Part 149.
Do I need a customs broker to import from China?
Legally, you can self-file with CBP, but most first-time importers use a customs broker. A broker handles ISF filing, customs entry (CBP 7501), duty payment, and CBP correspondence. Broker fees typically range from $100–$300 per entry. If you don’t have a US entity, the broker can also act as your Importer of Record (IOR).
Is the $800 de minimis exemption still available for Chinese goods?
No. The $800 de minimis exemption for Chinese-origin goods was revoked on August 29, 2025. This means even small-value shipments from China now require full customs entry, ISF filing (if ocean), and duty payment. Source: CBP policy update, August 2025; Artemus Group compliance note, May 2026.
