Customs and Tariffs: A Practical Guide for Importers

The Customs Basics

Every import crosses a border through customs — a process governed by classification, valuation, and documentation. Getting these right keeps shipments flowing and costs predictable.

1. HS Codes

The Harmonized System (HS) code classifies your product and determines the duty rate. Classifying correctly avoids overpaying duties or triggering inspections. When in doubt, use a customs broker.

2. Valuation and Duties

Duties are calculated on the customs value — typically the price you paid plus freight and insurance. Know the duty rate for your product class before you commit to a landed-cost budget.

3. Key Documents

Standard exports from China require a commercial invoice, packing list, and bill of lading. Depending on the product, add certificates of origin and compliance documents (CE, FCC, RoHS).

4. Avoid the Common Pitfalls

Under-declared values, missing certificates, and mismatched paperwork are the most common causes of customs delays. Consistency between invoice, packing list, and shipping documents is everything.

"Duties and documentation aren't an afterthought — they're part of your landed cost. Plan for them before you place the order."