A practical checklist for manufacturers, brands and importers planning shipments into the United States.
Important: The previously advertised blanket November 30, 2026 importer-of-record deadline and automatic 50% penalties should not be relied on without confirmation of the governing rule. Importer obligations depend on the specific transaction and applicable regulations.
Identify the legally responsible importer, establish an importer number when required, and confirm the proper customs bond. A U.S. company is not universally required for every foreign importer.
Verify the correct 10-digit HTSUS classification, origin, customs value and any applicable Section 232, Section 301 or other trade remedies.
Prepare commercial invoices, packing lists, transport documents and product-specific permits or agency information where required.
For covered ocean shipments, ensure Importer Security Filing information is transmitted on time by the responsible party.
Coordinate with a licensed customs broker; verify importer account access, power of attorney and bond sufficiency.
Review possible refunds for prior IEEPA duties, classification corrections and duty drawback; filing paths and deadlines differ by entry status.
CBP announced that additional duties imposed under specified IEEPA actions stopped being collected for qualifying entries beginning February 24, 2026. This did not remove separate Section 232 or Section 301 duties. CBP also issued April 2026 guidance on metal-related Section 232 duties. Because tariffs and refund procedures change, verify current CBP messages and the live HTSUS before quoting a landed cost.
CBP: Ending IEEPA tariff collection · CBP: Section 232 metal guidance · CBP Trade · Official HTSUS